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A negative fixed overhead volume variance can be caused due to the following except
Organisational Resources
Assets, capabilities, organisational processes, firm attributes, information, and knowledge controlled by an organisation that enable it to improve its efficiency and effectiveness.
Underlying Beliefs
Fundamental convictions or assumptions that influence one's behavior and perception of the world, often unconsciously.
Behaviour
The actions or reactions of an individual or group in response to external or internal stimuli.
Values
Fundamental beliefs or ideals shared by the members of a culture about what is good or desirable and what is not, which governs their behavior.
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