Examlex
Which of the following is not an internal risk?
Fiscal-Year
A one-year period used for financial reporting and budgeting that does not necessarily coincide with the calendar year; it can start on any day of the year.
Flexible Budgeting
A budgeting approach that allows for adjustments to budgeted figures based on changes in actual operating conditions.
Direct Labor
Refers to the wages and benefits for the employees who are directly involved in the manufacturing or production process.
Direct Materials
Raw materials that are directly traceable to the production of a specific good or service and constitute a part of the finished product.
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