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The Cause of a Fixed Overhead Variance, Such as an Unanticipated

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The cause of a fixed overhead variance, such as an unanticipated increase or decrease in property taxes at the factory, is always under the control of management.


Definitions:

Demand Season

A time period characterized by a significant increase in the demand for certain products or services.

Personnel Needs

Requirements related to the staffing and human resources necessary to carry out the functions and operations of an organization.

Scenario Planning

A strategic planning method used to make flexible long-term plans based on possible future events.

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