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A sociological perspective on homophobia would shift the burden of addressing its harmful effects from bisexuals,lesbians,gays,and other gender and sexual minorities to those who react negatively to them.
Budget Performance Report
An analysis that compares actual financial performance with planned or budgeted amounts.
Return on Investment
A performance measure used to evaluate the efficiency of an investment, calculated by dividing the profit from an investment by its cost.
Support Department Allocation Rate
A rate used to distribute the costs of support departments to producing or service departments based on their usage or consumption of support services.
Cost Drivers
Factors that cause variations in the cost of an activity or process, used in activity-based costing to allocate overhead costs more accurately.
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