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Which of the following is NOT a primary motivation on which the VALS typology is based?
Direct Expenses
Costs that can be directly attributed to the production of specific goods or services, such as raw materials and labor.
Allocation
The process of distributing resources or costs among various accounts or departments based on a specific criteria.
Departments
Distinct areas within an organization, each specializing in specific functions or tasks.
Departmental Information
Departmental information involves data or records specific to a particular department within an organization, often used for internal planning, decision-making, and performance evaluation.
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