Examlex
Training is the term used for teaching managers and professional employees broader skills needed for their present and future jobs.
Flexible Budget
A budget that adjusts to different levels of activity, providing a useful comparison for actual costs incurred.
Budgeted Costs
Projected financial expenditures that a company expects to incur during a specified period in the future.
Static Budget
A fixed budget based on a specific level of activity and does not change with the actual level of activity.
Favorable Differences
Variations between budgeted and actual figures that are advantageous to the company, indicating better performance or savings.
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