弹性预算与固定预算相比,其优势在于能够适应生产经营业务量水平变化的局限,因而被广泛地运用于实务中。利用弹性预算法可以对企业的各项费用和利润总额进行预测,对于加强财务控制和提高企业的经济效益是非常有益的。本文以实例对这一预算方法作出了具体分析。 Compared with the fixed budget, the flexible budget has the advantage of being able to adapt to the changes of the level of production and operation and is therefore widely used in practice. Using the flexible budget method to predict the total costs and profits of an enterprise is very beneficial for strengthening financial control and enhancing the economic benefits of an enterprise. This article gives a concrete analysis of this budget method by way of example.