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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.
Flexible Budget
A budget that adjusts or flexes with changes in volume or activity levels of a company.
Master Budget
A comprehensive financial planning document that includes all of an organization's budgets and financial plans.
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