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After winning the Peloponnesian War, Sparta
Static Planning Budget
A projection of budget figures based on a fixed level of activity or volume, not adjusted for changes.
Flexible Budget
A budget that adjusts or varies with changes in the volume of activity, revenue, or other factors affecting budgetary needs.
Performance Reports
Documents that compare actual results to planned or budgeted performance in order to assess how well a company or department is operating.
Activity Variance
The difference between the planned activity level and the actual activity level, often analyzed in budgeting and variance analysis.
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