45. CSO: 1A3f LOS: 1A3b
When compared to static budgets, flexible budgets
a. offer managers a more realistic comparison of budget and actual fixed cost items
under their control.
b. provide a better understanding of the capacity variances during the period being
evaluated.
c. encourage managers to use less fixed costs items and more variable cost items
that are under their control.
d. offer managers a more realistic comparison of budget and actual revenue and cost
items under their control.
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