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Users are usually involved in the testing phase as they are the most familiar with the business requirements and test conditions.
Responsibility Accounting System
An accounting system that measures the results of each responsibility center and relates them to managers responsible for those centers.
Controllable Costs
Expenses that can be modified or managed by a decision-maker within an organization, including costs like supplies and advertising.
Managerial Level
Refers to the different layers of management within an organization, each level with specific responsibilities for various aspects of the business's operations.
Manufacturing Companies
Businesses involved in the transformation of goods, materials, or substances into new products through processes and operations.
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