Variance used by managers to check whether company has performed well and properly implemented strategies is considered as

The correct answer is C. performance evaluation.

Performance evaluation is the process of assessing the performance of an individual, group, or organization. It is used to determine whether the organization is meeting its goals and objectives, and to identify areas where improvement is needed.

Variance is a measure of the difference between actual and expected results. It can be used to assess the performance of an organization, and to identify areas where improvement is needed.

In the context of the question, variance is used by managers to check whether the company has performed well and properly implemented strategies. This is a form of performance evaluation.

A. strategic implementation is the process of putting a strategy