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flexible budget
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flexible budget
Encyclopedia
管理学
资本预算
释
flexible budget
弹性预算
企业在成本习性分析的基础上,按预算期间可能发生的多种业务量水平,分别确定与之适应的预算数额的预算编制方法。又称变动预算、滑动预算等。
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