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-Castiglione's Book of the Courtier
Flexible Standards
Performance benchmarks that can adjust based on changes in actual conditions, allowing for more accurate budgeting and control.
Materials Price Variance
A measure of the difference between the actual cost of materials and the expected cost at standard prices.
Materials Quantity Variance
The difference between the actual quantity of materials used in production and the standard quantity expected to be used, multiplied by the standard cost per unit.
Correlation
A statistical measure that indicates the extent to which two or more variables fluctuate together.
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