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Data Models Are Logical Data Structures That Detail the Relationships

question 168

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Data models are logical data structures that detail the relationships among data elements by using graphics or pictures.


Definitions:

Operating Decisions

Choices made by management regarding daily operations of a business that affect its efficiency and effectiveness.

Top Management

The highest level of management in an organization, responsible for making strategic decisions.

Decentralization

The distribution of decision-making powers from central authority to individuals or units at lower levels within an organization or state.

Responsibility Accounting

The process of measuring and reporting operating data by areas of responsibility.

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