Examlex
The Lewin change model includes __________.
Cost Drivers
Factors that cause a change in the cost of an activity, used in activity-based costing to allocate costs accurately.
Revenue Variances
The difference between actual revenue and budgeted or projected revenue.
Spending Variances
The difference between actual spending and budgeted or planned spending in various categories.
Cost Drivers
Factors that cause changes in the cost of an activity or process, which are used to allocate costs based on actual usage or consumption.
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