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A labour efficiency variance resulting from the use of poor quality materials should be charged to
Organisation's Environment
The external and internal factors that affect an organization's operations, including economic, technological, social, regulatory, and competitive elements.
Administrators
Individuals in an organization responsible for managing and overseeing its operations and policies.
Not-for-profit
Organizations that operate for purposes other than earning profit, often focusing on social, educational, or humanitarian goals.
Managers
Individuals responsible for planning, organizing, leading, and controlling an organization's resources to achieve its goals.
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Q15: The Process perspective identifies the processes we
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