Database Management Systems, DBMS, Is (Are)

question 6

Multiple Choice

Database management systems, DBMS, is (are) :

• A)Software that manages a database and controls access and use of data
• B)Printed policies about the use and access to data.
• C)Systems which require each user to create his own master data file.
• D)Systems that allow unlimited access to the data files by all users.

---

Definitions:

Overhead Cost Performance Report

A document that analyzes the overhead costs incurred by a company, comparing budgeted amounts to actual expenses.

Significant Overhead Variances

Large differences between the budgeted overhead costs and the actual overhead costs incurred, indicating inefficiencies or inaccuracies in budgeting or operations.

Flexible Overhead Budget

A budget that adjusts overhead costs based on changes in activity levels or other factors, allowing for more accurate cost management.

Standard Input Measure

A benchmark for the amount of resources (materials, labor, and overhead) expected to be consumed in producing goods or services.