アメリカの大学生活---日記

ミネソタ州立大学ムーアヘッド校 2015年-2017年の日記

Ch7 ノート

[Flexible Budget]

Flexible budget can be used to adjust variable manufactiring costs such as seasonal products. A manager can easily manage this costs. A manager might tend to make a slightly large amount of a flexible budget to prevent being a insufficient budget.

On the other hand, a static budget remains the same even if there are significant changes from the assumptions made during planning.

[Under construction...]