Module+6000+III+Explanation+and+Examples

II. Module 6000 Budgeting efm **I. Budgeting**

**II. The Master Budget and The Production Budget**

@Module 8000 III Explanation and Examples
 * III. Flexible Budgets and Performance Analysis efm **

A. Planning and control

B. Static vs. flexible budgets

i. Static budgets ii. Flexible budgets

C. Creating a flexible budget

i. For varying activity levels ii. For actual activity level

D. Advantages of flexible budgeting


 * IV. The Financial Budget **

**V. Cash Flow**


 * VI. Activity Based Budgeting **


 * VII. Behavioral Dimension of Budgeting **