Obviously, there are some differences between these two methods. For Incremental budgeting, it is traditional method based on past, so it is simple, clear, easy to understand and easy to implement as well as it is suitable for stable operation of the unit. Meanwhile, the estimation method is more complex, requiring a high level of assessment, analysis, comparisons between specific tasks and conditions of the unit so this method is only suitable for irregular activities, separate accounting of costs and benefits. c. Fixed and flexible budget:
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