Examlex
A leaf without a blade is said to be sessile.
Controllable
Refers to costs or elements within a business that can be directly managed, influenced, or altered by decisions of management.
Noncontrollable
Refers to expenses or influences that cannot be altered or changed by the management due to external constraints or fixed contract terms.
Flexible Budget
A budget that adjusts or varies with changes in the volume or activity level of a company.
Master Budget
A comprehensive financial planning document that consolidates all of the smaller budgets within a company into one overview, showing the total planned activities for an upcoming period.
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