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According to Rogers,the two most frequent defensive reactions are
Standard Costing System
An accounting system that assigns fixed costs to products based on standard assumptions about the production process.
Variance Accounts
Accounts used in managerial accounting to record the differences between actual costs and standard (budgeted) costs.
Direct Material Price Variance
The difference between the actual cost of direct materials and the standard cost multiplied by the actual quantity used.
Costs Of Goods Sold
Direct costs attributable to the production of goods sold by a company, including materials and labor, but excluding indirect expenses such as sales and distribution costs.
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