# Flexed budget

> Flexed budget — The budget restated at the volume actually achieved, so a variable cost is judged against what it should have been at actual sales. Separates "we sold less" from "each sale cost more".

Source: https://lopifi.com/glossary/flexed-budget
Part of: Lopifi — US GAAP books on autopilot, checked by a CPA (https://lopifi.com)

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**What is flexed budget?** In accounting, flexed budget means the budget restated at the volume actually achieved, so a variable cost is judged against what it should have been at actual sales. Separates "we sold less" from "each sale cost more".

## Also known as

- Flexible budget

## Words this system refuses for it

- revised budget (a new plan, not a restatement of the old one)

- **Category:** Finance & planning
- **Specified in:** [Lexicon](https://lopifi.com/md/docs/domain/11-lexicon)
- **Related:** budget