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The difference among the maste budget and the flexible budget is that Master budget is the product coming from sales where in it should be guided by the rest of the budgeting process therefore all the things needeed should be directly dependent on the level of forecasting specifically from the sales. on the other side Flexible budget changes depends upon on the volume of the activity. The percentage remains the same while the values change t reflect changes in an output. In other words master budget is the final product from production itself,while the flexible budget is istill under the process reflects depend upon on the level of activity.
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