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David McClelland in His Theory on the Motivations for Human

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David McClelland in his theory on the motivations for human behaviour.It is the desire to do things well and overcome obastacles. It is called


Definitions:

Actual Level

Refers to the current, real-life status or quantity of a specific variable or condition, as opposed to projected or theoretical levels.

Controlled Costs

Expenses that a company can manage or influence directly.

Static Planning Budget

A budget based on a fixed set of assumptions and output levels, without adjustments for actual activity or performance.

Variable Costs

Costs that change in proportion to the level of activity or volume of production in a business, such as materials and labor.

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