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What is it called when managers look at the size of the variances between actual results and budgeted amounts in order to determine which variances should be investigated

What is it called when managers look at the size of the variances between actual results and budgeted amounts in order to determine which variances should be investigated
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What is it called when managers look at the size of the variances between actual results and budgeted amounts in order to determine which variances should be investigated

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User David Moye
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It is called Managerial acct
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User Adrian May
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