“flexible budget”的概念、定义、翻译、参考文献-科学参考

单词	flexible budget
释义	flexible budget Encyclopedia 管理学资本预算释 flexible budget弹性预算企业在成本习性分析的基础上，按预算期间可能发生的多种业务量水平，分别确定与之适应的预算数额的预算编制方法。又称变动预算、滑动预算等。
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