92. CSO: 1B1b LOS: 1B1e
An advantage of using a flexible budget compared to a static budget is that in a flexible
budget
a. shortfalls in planned production are clearly presented.
b. standards can easily be changed to adjust to changing circumstances.
c. fixed cost variances are more clearly presented.
d. budgeted costs for a given output level can be compared with actual costs for the
same level of output.
Bạn đang xem 92. - CMA EXAM SUPPORT PACKAGE 1
