Vidyalelo
Commerce · Q510

Costing

Graduate and Post Graduate · Commerce · question 510

Q510

Static budget amount is subtracted from flexible budget amount to calculate the

A.
sales budget variance
Answer
B.
cost budget variance
C.
resultant budget variance
D.
static budget variance

Answer: Option A

Solution

Answer: Option A
Solution:
Static budget amount is subtracted from flexible budget amount to calculate the sales budget variance. A sales budget is management's estimate of sales for a future financial period. A business uses sales budgets to set department goals, estimate earnings and forecast production requirements.