Static budget variances are differences between actual results and corresponding amounts ( revenues and expenses ) in the static budget 固定预算差异是实际结果与预算结果(收入和费用)之间的差异。
Accountants prepare a flexible budget to divide static budget variances into two broad categories : sales volume variances and flexible budget variances 会计人员编制弹性预算时,将静态预算差异分为两大类:销售数量差异和弹性预算差异。
To methods of financial management , impc should use quantity prediction , should build system of overall budget , especially budget analysis and feedback system , should establish financial management control system 公司应多采用定量预测法。要形成全面预算体系,同时预算的编制要精,延伸时间要长,并建立预算差异分析制度和报告制度。