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Explain the trustee and instructed-delegate views of representation. Give an example of each.
Standard Costs
Predetermined or estimated costs of manufacturing, used for budgeting and assessing performance.
Management Tool
A management tool encompasses various strategies, techniques, or software used by managers to improve decision-making, efficiency, and effectiveness within an organization.
Ledger
A group of accounts for a business.
Price And Quantity Variances
The difference between the actual and expected costs, analyzed through the perspectives of price paid and the quantity used.
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