Which of the following best describes a flexible budget?
A budget that has been prepared but not yet approved
B. A budget that can be altered in specific situations
C. A budget that changes in line with actual activity levels
D. A budget that includes a degree of cushioning to prevent funds being reallocated elsewhere
查看答案
Should the factors listed below influence your decision over whether or not a variance should be investigated?The size of the variance
A. Yes
B. No
The personnel to which the variance relates
A. Yes
B. No
Whether it is a favourable or adverse variance
A. Yes
B. No
The trend of the variance
A. Yes
B. No
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