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Evaluate Performance
The process of assessing the efficiency, effectiveness, and productivity of individuals, groups, or systems.
Resource Driver
A factor that influences the consumption of resources in the production of goods or services, used for more accurate allocation of costs in activity-based costing.
Cost Estimate
An approximation of the expected cost to complete a project, task, or transaction, based on available information.
Cost Driver
A factor that causes a change in the cost of an activity or production process, such as machine hours or labor hours.
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