Flexible budget

IGC-DEFINITION

Flexible budget / Sollkosten
The flexible budget shows the planned costs for the actual output.
As a calculation: flexible budget = (actual activity x proportional planned cost rate) + planned structure costs.

The flexible budget shows what the actual activity should have cost, had it gone strictly according to plan. Since the planned costs are target figures to be achieved, one could also say that the flexible budget is the yardstick by which production efficiency may be measured.

from: IGC-Controller-Wörterbuch, International Group of Controlling (Hrsg.)

Source

IGC-Controller-Wörterbuch, International Group of Controlling (Hrsg.), 4. Auflage, Schäffer-Poeschel, Stuttgart, 2010

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