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Cost-volume-profit analysis assumes all of the following EXCEPT:
Continuous Learning
An ongoing process of acquiring new knowledge and skills throughout an individual's life and career to remain relevant and adaptive.
Performance Appraisals
The process by which a manager or consultant evaluates and provides feedback on an employee's work performance.
Needed Employee Behaviors
The specific actions, practices, and attitudes expected from employees to support an organization's objectives and culture.
HR Objectives
Goals that the human resources department aims to achieve to contribute to the overall success and performance of an organization.
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