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Under the DAGMAR model, a _____ can be performed by, and attributed to, advertising rather than to a combination of marketing factors.
Cost Center
A decentralized unit in which the department or division manager has responsibility for the control of costs incurred and the authority to make decisions that affect these costs.
Revenues
Increases in owner’s equity as a result of providing services or selling goods to customers.
Budget Performance Report
A report that summarizes actual costs, standard costs, and the differences for the units produced.
Cost Centers
Parts of an organization to which costs can be allocated, but which do not directly generate revenues.
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