निम्नलिखित में से किस निर्णय लेने वाली अवधारणा या तकनीक ने 'अंशदान' (Contribution - बिक्री घटाव परिवर्तनीय लागत) शब्द को जन्म दिया?

Match the types of standards used in standard costing in LIST-I with their specific characteristics and functional descriptions in LIST-II: LIST-I (Type of Standard) A. Ideal Standards B. Normal Standards C. Basic Standards D. Current Standards LIST-II (Description) I. Predetermined costs maintained without change over long durations to facilitate historical trend analysis. II. Achievable levels established under efficient operating conditions that allow for reasonable wastage and downtime. III. Perfection-based benchmarks assuming optimal operating conditions with zero allowance for inefficiency or wastage. IV. Short-term benchmarks established for a specific period and revised frequently to reflect immediate conditions. Choose the correct answer from the options given below:

Match the specific cost variances in LIST-I with the management departments or personnel primarily responsible for their control and occurrence in LIST-II: LIST-I (Cost Variance) A. Material Price Variance B. Material Usage Variance C. Labour Rate Variance D. Labour Efficiency Variance LIST-II (Responsible Personnel) I. Production Manager II. HR / Personnel Department III. Purchasing Manager IV. Works Manager Choose the correct answer from the options given below: