Vidyalelo
Management · Q160

Management Accounting

Graduate and Post Graduate · Management · question 160

Q160

Static budget amount is subtracted from actual result to calculate

A.
static budget receipts
B.
static budget deviation
C.
static budget variance
Answer
D.
multiple budget variance

Answer: Option C

Solution

Answer: Option C
Solution:
Static budget amount is subtracted from actual result to calculate static budget variance. The static budget is used as the basis from which actual results are compared. The resulting variance is called a static budget variance.