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Compared to the human brain, the cortex in lower animals is
Customer Perspective
An aspect of business strategy that focuses on understanding and meeting the current and future needs of customers.
Balanced Scorecard
A strategic planning and management system used to align business activities to the vision and strategy of the organization, improve internal and external communications, and monitor organization performance against strategic goals.
Overhead Volume Variance
A measure of the difference between the estimated and actual overhead costs, due to changes in production volume.
Controllable Costs
Expenses that a manager or business can influence or regulate, such as marketing costs or raw material purchases.
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