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TPM for the flow shop has many costs associated with it.These include:
Revenue Variance
The difference between the actual revenue earned and the expected revenue according to budget.
Net Operating Income
The profit derived from a company's regular business operations, excluding deductions of taxes and interest expenses.
Revenue And Spending Variances
The differences between the actual and budgeted amounts of revenue and expenses.
Flexible Budget
A financial plan that adjusts or varies with changes in volume or activity.
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