A Flexible Budget

A flexible budget:

A) Refers to a budget that can be changed if unanticipated circumstances are encountered.
B) Refers to a budget that can be updated and used in future years.
C) Refers to a budget that has scope for new cost lines to be entered while the financial year to which the budget pertains is underway.
D) Refers to a budget that can be flexed to ensure targets are achieved.
E) Refers to a budget that is changed based on the actual volume of sales achieved.