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A relation is said to be in second normal form if the primary key consists of a combination key, and the nonkey attributes are partially dependent on the primary key.
Budget Coordinator
A person responsible for preparing, managing, and overseeing the budgeting process within an organization, ensuring financial resources are allocated efficiently.
Direct Materials Budget
A financial plan that estimates the raw materials needed for production and the associated costs for a specific period.
Long-Range Planning
The process of setting long-term objectives and determining the strategies to achieve these goals over an extended period.
Financial Budgets
Detailed plans that outline an organization's financial goals, revenues, and expenses over a specific period.
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