Modyfikacje tradycyjnego modelu wyodrębniania odchyleń wynikających z zastosowania budżetów elastycznych
Modifications of the traditional variance identification model as a result of flexible budgeting application

Summary/Abstract: Variance analysis is an integral part of budgeting process. In the literature on the subject several approaches are presented. This paper focuses on the flexible budget variance analysis. Four variance calculation models based on the following budget concepts: traditional ex ante budget, flexible budget, multi-dimention flexible budget and ex post budget are developed.

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