Examlex
MAC stands for
Cost Drivers
Factors or activities that directly cause a change in the cost of a product or service.
Activity Variances
The difference between the budgeted and actual amount of an activity, often relating to the cost or usage variance in production activities.
Guests
Individuals who receive services or hospitality, often in contexts such as hotels, events, or restaurants.
Cost Drivers
Factors that cause a change in the cost of an activity, used in activity-based costing to allocate costs based on the actual consumption of each activity.
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