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Quantity Variances
Differences between the actual quantity of materials or inputs used in a production process and the standard quantity expected to be used, often leading to cost variances.
Favorable Variance
A financial situation where actual costs are less than the standard or budgeted costs, or actual revenue is higher than expected.
Quality Control Standards
Guidelines and criteria set to ensure the products meet certain thresholds of quality and reliability before they are delivered to customers.
Flexible Standards
Performance benchmarks that can adjust based on changes in actual conditions, allowing for more accurate budgeting and control.
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