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Microsoft Visio 2013 can be used to create data models,but not database designs.
Noncontrollable Fixed Costs
Costs that cannot be altered or influenced by the decisions of management in the short term.
Controllable Margin
The portion of income that can be directly controlled or influenced by managerial decisions, excluding fixed costs.
Operating Assets
Assets used by a company in its day-to-day operations to generate income, including cash, inventory, buildings, and equipment.
Return on Investment
A measure used to evaluate the efficiency of an investment, calculated by dividing the profit earned on an investment by the cost of that investment.
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