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to quantify the qualitative variables.
They use them to solve an equation they don't know.Accountants use variables to give a visualization to their customers as to how they are doing the accounting
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Variables are simply used as a connection to the real world, a variable may represent a number you have to find and you can use an equation to do so.
The idea is to work with the same variables, but it is possible that some of the variables are missing in some of the equations.