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What is a knowledge society?
Master Budget
An integrated set of operating and financial budgets for a period of time.
Flexible Budgeting
A budgeting process that allows for adjustments based on changes in the volume of activity or other factors.
Flexible Budgeting
A financial planning tool that adjusts budgets based on changes in actual activity levels, allowing for variable cost adjustment.
Operating Data
Information collected on the performance and efficiency of day-to-day operations within a company.
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