flexible budget

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 for the actual levels of activity achieved. A budget that has been adjusted in this way is known as a flexed budget.

• decision support system
• decision table
• decision tree
• deck cargo
• declaration of dividend
• declaration of solvency
• decline stage
• decreasing term assurance
• deductible
• deduplication
• deed
• deed of arrangement
• deed of assignment
• deed of partnership
• deed of variation
• deed poll
• deep-line strategy
• deeply discounted security
• deep market
• de facto
• de facto director
• defalcation
• default
• defender strategy
• defensive interval ratio