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Which of the following best describes a flexible budget? A. A budget consisting of discretionary costs which can be easily altered by the appropriate budget holder. B. A budget which, by recognising different cost behaviour patterns, is designed to change as the volume of activity changes. C. A budget which can be flexed when actual costs are known, to provide a realistic forecast for the forthcoming period. D. A budget which is designed to be easily updated to reflect recent changes in unit costs or selling prices. |