Which of these variances is of least significance from a beh…

Which of these variances is of least significance from a behavioral control perspective (i.e., executives have less control over this particular variance, variance is the consequence of the allocation process rather than reflection of the actual spending pattern)?

Which of these variances is of least significance from a beh…

Which of these variances is of least significance from a behavioral control perspective (i.e., executives have less control over this particular variance, variance is the consequence of the allocation process rather than reflection of the actual spending pattern)?