Examlex
The process of mentally "undoing" an action is referred to as
Variance
The difference between planned, budgeted, or standard cost and actual cost in accounting.
Standard Costs
The predetermined costs of manufacturing a product or providing a service, used for budgetary and performance evaluation purposes.
Standard Cost
A predetermined cost of manufacturing, serving, or marketing an item, which includes direct labor, direct material, and overhead charges.
Industry Average
A benchmark or norm for a specific industry, calculated as the average of a significant metric (like return on investment) across similar companies.
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