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Cost And Management Accountıng
Cost And Management Accountıng Deneme Sınavı
Cost And Management Accountıng Deneme Sınavı Sorusu #1403057
Cost And Management Accountıng Deneme Sınavı Sorusu #1403057
- These are the budgets, in which the predetermined sales levels are used in preparing the budgets.
- This type of budget remains unchanged irrespective of the actual level of activity.
- This kind of budget does not consider a possible difference between the actual and budgeted production volumes.
Which kind of budget is defined above?
Financial budgets |
Functional budgets |
Flexible budgets |
Static budgets |
Master budgets |
Yanıt Açıklaması:
Static (Fixed) budgets; are the budgets, in which the predetermined sales levels are used in preparing the budgets. In other words, the static budget remains unchanged irrespective of the actual level of activity. This kind of budget does not consider a possible difference between the actual and budgeted production volumes. Therefore, any deviation from the budget may result because of the difference between either the actual and budgeted volume or different-than-standard unit costs/prices. It mainly aims to coordinate sectional activities to attain company objectives.
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