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An important intermediate step between goal acceptance and goal accomplishment is:
Fixed Costs
Expenses that do not change with the level of production or sales over a certain period, such as rent or salaries.
Target Net Income
The income objective set by management.
Required Sales
The amount of sales a company needs to achieve in order to cover all its costs and reach its break-even point.
Variable
An element or factor that is subject to change or variation, often used in financial analysis or scientific experiments.
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