Therefore, a fixed budget and budget flexibility are two budget needed for any company would want to control when decision-making racing suit and coordinating with other business activities. However they still have some differences. For a fixed budget, then it's appropriate for the company's operations when the TFH in less dynamic business environment. Meanwhile, the flexible budget is good for the business activities of the TFH in complex business environments. In addition, a fixed budget will easily identify standard for a flexible budget because it does not change constantly, while the flexible budget is again more complicated when considering large number. However, the policy of flexible yoke ngấn easily affected by changes in the business environment. On the other hand, a flexible budget is mostly preferred by TFH as it allows the company to conduct better plan and adapt to unexpected situations.
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