Examlex
A quality program can be judged by comparing its stated philosophy against what happens in its classrooms.
Flexible Budget
A budget that adjusts or flexes for changes in the volume of activity, providing a more useful comparison against actual costs than a static budget.
Actual Activity
The real or factual actions or tasks completed within a period, often measured to assess performance or productivity.
Static Budget
A financial plan that does not change or adjust with variations in business activity levels.
Labor Rate Variance
The difference between the actual cost of direct labor and its expected (or standard) cost during a given period.
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