Examlex
When determining the size of a fact table, estimating the number of possible values for each dimension associated with the fact table is equivalent to:
Sales Variances
The differences between actual sales and budgeted or projected sales, often analyzed to assess performance.
Variable Overhead Cost Variance
The difference between the actual variable overhead costs incurred and the standard costs expected for the actual production level.
Direct Labor Cost Variance
The difference between the budgeted cost for direct labor and the actual cost incurred, used as a measure of performance efficiency.
Flexible Budgets
Budgets that adjust or flex based on changes in the volume of activity, allowing for more effective financial control.
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