On the topic:

Preparing aFlexible Budget

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As an new employee a flexible budget is an powerful tool that identify the cost variable and to seek fixed costs that can include rent and marketing costs. One thing for sure budget has to be divided and created with set fixed costs. It is always a plus to update input and compare. The main features of a flexible budget is to facilitates performance and changes the volume of activity. A flexible budget uses the percentages of revenue than the usual fixed numbers.