Examlex
All of the following are examples of increased customer value from organizational synergy EXCEPT:
Direct Materials Cost Variance
A measure that evaluates the difference between the actual costs of direct materials used in production and the standard costs.
Direct Materials Price Variance
Direct materials price variance is the difference between the actual cost of direct materials used in production and the standard cost, indicating how much more or less was spent than expected.
Direct Materials Quantity Variance
The difference between the actual quantity of materials used in production and the standard quantity expected, multiplied by the standard cost per unit.
Flexible Budget Sales
Projected sales figures that can adjust based on changes in production levels or market conditions.
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