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An ERD is created through a(n) _____ process.
Corporate Level
Pertains to major strategic decisions affecting the whole company, typically made by top-level management.
Responsibility Centres
Units within an organization for which managers are responsible, focusing on revenues, costs, or a combination of both, to measure performance.
Budgetary Slack
The practice of underestimating revenue or overestimating expenses to make budget targets more easily attainable.
Window Dress
Window Dressing is a financial strategy used by companies to improve the appearance of their financial statements or investment portfolio, often at the end of an accounting period.
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