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Prejudice is most commonly directed towards groups whose categorisation markers are
Spending Variance
involves the comparison of actual spending to what was budgeted, highlighting differences that management needs to address.
Static Planning Budget
A budget based on a fixed level of activity, created at the start of a budgeting period, which does not change with actual levels of activity.
Flexible Budget
A budget engineered to tweak itself in alignment with volume or activity level shifts.
Employee Salaries
Payments made to employees for their services over a fixed period, typically regularly scheduled and in fixed amounts.
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