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What are the main advantages and disadvantages of Electronic Codebook (ECB)?
Spending Variances
Differences between the actual amount spent on something and its budgeted (or planned) amount, often analyzed for cost control purposes.
Flexible Budget
A budget that adjusts or flexes with changes in volumes or activity levels, helping managers to better compare actual to budgeted performance.
Jeep Tours
Guided tours offered using jeep vehicles, often in rugged terrains or places of scenic beauty.
Guests
Guests refer to individuals who receive hospitality or services, such as visitors in a hotel, invited persons to an event, or customers in a restaurant.
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