A DBMS Makes The

question 74

Multiple Choice

A DBMS makes the:

• A) relational database available for different analytical views.
• B) logical database available for different analytical views.
• C) physical database available for different relational views.
• D) relational database available for different physical views.
• E) physical database available for different logical views.

---

Definitions:

Flexible Budget Amounts

Variably adjusting budget figures that can change based on actual levels of activity, often used for more accurate financial planning.

Variable Costs

Costs that change in direct proportion to changes in the level of production or sales activity, such as raw materials and direct labor.

Fixed Costs

expenses that do not vary with changes in production volume or sales, such as rent, salaries, and insurance.

Standard Cost Accounting System

A system that assigns expected costs to products to estimate selling prices and cost control, allowing variance analysis for actual costs incurred.