Examlex
_____ is the tendency to see members of out-groups as very similar to each other.
Activity-Based Budgeting (ABB)
A budgeting approach that determines the cost of activities necessary for producing a product or service, aiming to improve cost efficiency.
Activity-Based Costing (ABC)
A costing methodology that assigns overhead and indirect costs to specific activities, thereby providing more accurate cost information.
Sales Volume
Refers to the number of units of product or service sold by a company over a specific time period, indicating business activity level.
Unfavourable Variance
A financial metric indicating that actual costs were higher or revenues were lower than the planned or standard amounts.
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