The flexibility of the budget is to be told effectively control costs. No matter the activity or
sales will be higher or lower. When this The accountant needs to know the relationship between the level of expenses
or sales activities. It will help you to estimate the cost of the activity or sales of any
selection during the preparation of the budget (budgeting period) shorter as the annual budget. A
monthly budget It is the alternative that the organization can use. To adjust the budget to comply with
Stawa situation changed. So when sales or production changes. It has a monthly budget. Which will reflect
the new charges. The level of activity or are converting to sales.