使用達到的預算組織目標(英文)(ppt 58頁)

Learning Objective 1
Identify the primary role of budgets and budgeting in organizations.
Capacity-Related and Flexible Resources
What are flexible costs?
They are costs that vary with the activity level in the organization.
What are committed costs?
They are costs that do not change with changes in activity level.
The budgetary process determines the level of most committed costs.
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