Examlex
A moral argument by analogy argues that because one action is relevantly similar to another action and the other action has a particular moral property (e.g., moral permissibility or moral wrongness), the first action also has that same moral property.
Activity Variances
The differences between planned or expected levels of activity (and associated costs) and actual outcomes, often used for performance evaluation and control.
Students
Individuals engaged in learning at educational institutions, ranging from schools to universities, but not a key term related to accounting or finance directly.
Cost Drivers
Factors that cause a change in the cost of an activity, such as machine-hours, labor-hours, or quantity of materials.
Activity Variances
Differences between planned and actual costs arising from changes in activity levels in various cost centers within a business.
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