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In 2012, how many Fortune 500 have women CEOs?
Revenue Variance
The difference between the actual revenue earned and the budgeted or expected revenue.
Static Planning Budget
A budget based on a single level of output, not adjusted for changes in activity levels.
Flexible Budget
A budget that adjusts or flexes with changes in volume or activity levels, allowing for better budget-to-actual comparisons.
Favorable Spending Variance
A situation in which actual spending is less than the budgeted or projected amount, indicating cost efficiency.
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