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An advanced type of prosocial reasoning involving sympathetic responding, self-reflective role taking, and guilt or positive affect related to the consequences of one's actions is:
Revenue Variance
The difference between actual revenue earned and the expected (or budgeted) revenue.
Spending Variances
The difference between the actual amounts spent and the budgeted amounts for various categories, used in budgetary control and analysis.
Spending Variance
The difference between the actual costs incurred and the budgeted or planned costs, often analyzed to manage and control company spending.
Direct Materials
Raw materials that are directly traceable to the manufacturing of a product and constitute a significant portion of the production cost.
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