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Segment Margin
This is the amount in which a business segment in a company contributes toward the common or indirect cost of the company. Therefore, it represents that segment's contribution to the overall profitability of the company. It is usually measured as segment sales minus direct segment costs.
IMPORTANT FACTORS FOR SUCCESSFUL BUDGETARY CONTROL 1. Clearly defined organization structure. 2. Top management support. 3. Reporting of deviations 4. Efficient acco
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