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Lower Management
The lowest level of management in an organizational hierarchy responsible for supervising the daily operations and reporting to middle management.
Middle Management
Middle management refers to the level of management in an organization that serves as the intermediary between the executive leadership and the operational staff, responsible for implementing strategies and policies.
Achievable Performance
A realistic level of outcome that can be attained within a given time frame under assumed conditions.
Cash Budget
A financial plan that estimates cash inflows and outflows over a specific period of time, often used for managing company liquidity.
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