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In their efforts to accommodate disabled workers, most firms experience difficulties with cultural changes, more so than with structural changes.
Revenue and Spending Variance
The difference between the budgeted and actual amounts of revenue and expenditure over a specific period.
Net Operating Income
Income from a company's core business operations, excluding deductions of interest and taxes.
Flexible Budget
A budget that adjusts or flexes with changes in volume or activity levels of the business, allowing for more accurate budgeting and performance evaluation.
Direct Materials
Raw materials that are directly traced and integral to the manufacturing of a finished product.
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