- Budget flexible
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● Budget flexible budget donnant le montant des frais variables pour des niveaux d'activité différents contenus dans des limites où les frais fixes demeurent constants.
Encyclopédie Universelle. 2012.
Budget flexible
Regardez d'autres dictionnaires:
flexible — [ flɛksibl ] adj. • 1314; lat. flexibilis, de flexus, p. p. de flectere → fléchir 1 ♦ Qui se laisse courber, plier. ⇒ élastique, pliable, souple. Jonc, roseau flexible. Lame d acier flexible. Cou flexible. Rendre flexible. ⇒ assouplir. Une femme… … Encyclopédie Universelle
BUDGET DE L’ÉTAT — Le budget, terme actuellement abandonné par le droit positif français qui lui préfère l’expression «loi de finances de l’année», est défini à l’article 2 de l’Ordonnance du 2 janvier 1959 portant «loi organique relative aux lois de finances»: «La … Encyclopédie Universelle
budget — [ bydʒɛ ] n. m. • 1764; mot angl., d ab. « sac du trésorier », de l a. fr. bougette, dimin. de bouge « sac, valise » 1 ♦ « Acte par lequel sont autorisées les recettes et les dépenses annuelles de l État ou des autres services que les lois… … Encyclopédie Universelle
flexible budget — budget based on estimates that are subject to change … English contemporary dictionary
flexible budget — A budget that takes into account the fact that values for income and expenditure on some items will change with changing circumstances. Consequently, in a flexible budget the budget cost allowances for each variable cost item will change to allow … Accounting dictionary
flexible budget — A budget that takes into account the fact that values for income and expenditure on some items will change with changing circumstances. Consequently, in a flexible budget the budget cost allowances for each variable cost item will change to allow … Big dictionary of business and management
flexible budget — A *budget that provides information on various levels of activity. In contrast to a *static budget, a flexible budget is a dynamic management tool that caters for changes in operational circumstances. Its flexibility can simplify *variance… … Auditor's dictionary
flexible — / fleksɪb(ə)l/ adjective which can be altered or changed ● We try to be flexible where the advertising budget is concerned. ● The company has adopted a flexible pricing policy … Dictionary of banking and finance
flexible budget — A budget that shows how costs vary with different rates of output or at different levels of sales volume and projects revenue based on these different output levels. Bloomberg Financial Dictionary … Financial and business terms
Static Budget — A type of budget that incorporates anticipated values about inputs and outputs that are conceived before the period in question begins. When compared to the actual results that are received after the fact, the numbers from static budgets are… … Investment dictionary
