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The idea that capabilities result in rigidities:
Occupancy Expenses
Expenses associated with the use of a physical location, including lease payments, utility bills, and taxes on the property.
Spending Variance
The difference between the actual amount spent and the budgeted amount planned to be spent in a given period.
Materials Quantity Variance
The difference between the actual quantity of materials used in production and the standard amount expected, multiplied by the standard cost per unit.
Food And Supplies
Items necessary for operating a business, such as a restaurant or hotel, including both edible products and necessary materials.
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