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Proximate cause is
Management by Exception
A management strategy where only significant deviations from expected outcomes are addressed, focusing leaders' attention on the most important issues.
Responsibility Accounting
An accounting system that measures the results of each responsibility center and compares those results with some measure of expected or budgeted outcome.
Responsibility Reporting System
The preparation of reports for each level of responsibility in the company’s organization chart.
Static Budget
A fixed budget that does not change or adapt based on any variations in a company's activity levels or performance.
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