📝 One-liners · 65 cards
Budgets and Budgetary Control (Functional, Master, Fixed/Flexible Budgets, Budgetary Control, ZBB, Programme & Performance Budgeting)
By Function — Categories / Test Question?
Categories: Sales, Production, Production-Cost, Cash, CAPEX, Master; Test Question: What activity does it cover?
By Behaviour to Volume — Categories / Test Question?
Categories: Fixed Budget, Flexible Budget; Test Question: Does it adjust to actual activity level?
By Data Source — Categories / Test Question?
Categories: Basic Budget, Current Budget; Test Question: Long-period standard or current conditions?
By Time Horizon — Categories / Test Question?
Categories: Long-Term (> 1 year), Short-Term (≤ 1 year); Test Question: Strategic or operational?
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