Examlex
What is the relationship between "The movie was great" and "It was a great movie"?
Spending Variances
The difference between actual spending and budgeted or planned spending in various categories.
Cost Drivers
Factors that cause changes in the cost of an activity or process, which are used to allocate costs based on actual usage or consumption.
Vocational School
An educational institution that provides specialized training and education aimed at preparing students for specific trades, crafts, or careers.
Activity Variances
The differences between planned or expected levels of activity (and associated costs) and actual outcomes, often used for performance evaluation and control.
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