Ch6, 7, 8, 9 まとめ
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Ch9 ノート
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Ch8 ノート
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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.
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Ch6 ノート
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Ch4, 5, 17 ノート
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Ch17 ノート
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