In static budget, difference between corresponding budgeted amount and actual result is called

An analysis and reporting of revenues earned, and incurred costs to earn these revenues from customers is classified as

Cost of particular cost object which cannot be traced in economically plausible way is termed as

Division of all costs related to customers on basis of different cost allocation bases or cost drivers is called

In customer cost hierarchy, costs of all incurred activities to sell a unit of product are classified as

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