When compared to static budgets, flexible budgets 和固定预算相比，弹性预算A.offer managers

When compared to static budgets, flexible budgets 和固定预算相比，弹性预算

A.offer managers a more realistic comparison of budget and actual fixed cost items under their control、为经理人员提供了更加切合实际的可控固定成本的预算和实际比较

B.provide a better understanding of the capacity variances during the period being evaluated.能更 好地理解考核期间的产能差异。

C.encourage managers to use less fixed costs items and more variable cost items that are under their control.鼓励经理人员少耗用固定成本以及多耗用可控变动成本。

D.offer managers a more realistic comparison of budget and actual revenue and cost items under their control.为经理人员提供更加切合实际的可控收入及成本项目的预算和实际的比较.