Real Worlds 6.5 (p. 212) and 7.1 (p. 244) both suggest that the figures appearing in budgets

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Real Worlds 6.5 (p. 212) and 7.1 (p. 244) both suggest that the figures appearing in budgets seem not actually to occur.

Is this feature a problem in trying to control the various aspects of the business through variance analysis?

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