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The flexible budget is the budget developed for the actual level of output. The budget utilizing the planned level of activity is the static budget.
The flexible budget is the budget developed for the actual level of output. Comparing actual performance with the actual amount for the same period in the preceding year, although useful, is not a flexible budgeting technique.
The flexible budget is the budget developed for the actual level of output. Therefore, a performance report using flexible budgeting techniques would not be based on the budgeted amount in the original budget prepared before the beginning of the year, because that is the static budget.
The flexible budget is the budget developed for the actual level of output. When preparing a performance report, the actual results need to be compared to what the expected results were for the actual level of production. The actual results need to be compared to the flexible budget.