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Factors external to the organization provide the framework for all of the following types of departmentalization except
Cost Drivers
Factors that cause fluctuations in the cost of a product or service, such as machine-hours, labor-hours, or the quantity of materials used.
Planning Budget
A budget prepared for a future period that outlines an organization's financial goals, resources, and expenditures.
Colorado Rockies
A professional baseball team based in Denver, Colorado, part of Major League Baseball's National League West division.
Cost Drivers
Factors or activities that directly cause a change in the cost of a product or service.
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