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Holding managers accountable only for those factors over which they have control is called:
Contribution Margin
The difference between a company's sales revenue and its variable costs, serving as a measure of the profitability of individual products.
Monthly Unit Sales
The total number of units of a product sold by a company in a given month, often used to track sales trends and forecast demand.
Variable Costs
Costs that vary directly with the level of production or output, such as raw materials and direct labor expenses.
Fixed Costs
Costs that remain constant regardless of the amount of production or sales, including rent, salaries, and insurance fees.
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