Examlex
Company Y can outperform Company Z on all key value drivers (e.g. ,growth and ROIC )but still deliver lower total returns to shareholders (TRS).
Activity Variances
The differences between planned activity levels and actual activity levels, and the impact of these differences on a company's costs.
Personnel Expenses
Costs associated with employee compensation, including wages, salaries, benefits, and taxes.
Cost Drivers
Factors that cause the cost of an activity or process to change.
Students
Individuals enrolled in an educational institution or program, engaged in learning and academic studies.
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