Examlex
According to the view of Kim Kramer, which main principle has played the most important role in the effective implementation of accessibility at the Allianz Arena and FC Bayern Munich:
Budget Variance
The difference between budgeted amounts and actual amounts spent or earned, used to assess financial performance against projections.
Volume Variance
A difference between actual and budgeted sales or production volumes, impacting costs and profitability.
Variable Component
Part of a cost or expense that varies with changes in activity level, production volume, or sales.
Fixed Component
The portion of a cost that remains constant regardless of the level of activity or output.
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