使用达到的预算组织目标（ppt 58）

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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