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If the labor quantity variance is unfavorable and the cause is inefficient use of direct labor the responsibility rests with the
Contract
A contract is a legally binding agreement between two or more parties that outlines the terms and conditions of a particular arrangement or service.
Outsourcing Decisions
The process of deciding to obtain goods or services from external sources rather than internally to reduce costs, improve efficiency, or gain expertise.
Credit Check
An evaluation of an individual's or company's creditworthiness, often conducted by lenders before loan approval.
Financial Report
A formal record of the financial activities and position of a business, person, or other entity, often presented annually or quarterly.
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