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the overall structure in which files are named, stored, and organized
Static Budgets
A budget that is created for a single level of activity and does not change in response to variations in business activity levels.
Flexible Budget
A budget that adjusts or flexes with changes in volume or activity levels within a business.
Total Budgeted Cost
The aggregate estimated costs of various aspects for a project or a business operation for a specific period.
Controllable Items
Items or costs in business that can be directly managed or influenced by decisions made by the company or its managers.
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