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People sometimes resist change to prove that the change agent is incompetent.
Fixed Cost
Costs that do not change with the level of production or sales activity, such as rent or salaries.
Segment Margin
The amount of profit or loss produced by a particular segment of a business, considering only the revenues and expenses directly attributable to that segment.
Contribution Margin
The difference between sales revenue and variable costs, indicating how much revenue contributes to fixed costs and profit.
Common Fixed Expenses
Expenses that remain constant in total regardless of changes in the level of activity or volume of production.
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