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-Denis Diderot's Encyclopedia
Responsibility Centres
Units within an organization for which managers are responsible, focusing on revenues, costs, or a combination of both, to measure performance.
Budgetary Slack
The practice of underestimating revenue or overestimating expenses to make budget targets more easily attainable.
Window Dress
Window Dressing is a financial strategy used by companies to improve the appearance of their financial statements or investment portfolio, often at the end of an accounting period.
Sales Staff
Employees responsible for the sale of products or services, pivotal in achieving business revenue targets and maintaining customer relationships.
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