STEP BY STEP GUIDE FOR BUILDING A RESULTS FRAMEWORK

42. The difference between actual sales and budgeted sales is. a. a flexible budget variance. b. an efficiency measure. c. required in program budgeting. d. an effectiveness measure. ANS: D DIF: Easy OBJ: 15-5 43. A cost that is found to bear an observable and known relationship to a quantifiable activity base is a(n) a. discretionary cost. b ... ................
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