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Actual Performance
The real, observed output, results, or accomplishments of a process, individual, or organization, often compared against planned or expected performance.
Predetermined Level
A set benchmark or standard established in advance to guide production activities or cost estimations.
Cost Variance
The difference between the expected (budgeted) cost of an activity and its actual cost.
Standard Cost
A predetermined cost serving as a benchmark for evaluating the actual cost performance of activities.
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