The process of examining how a change in a single item in a budget (for example, sales volume) affects one or more items in the budget (for example, budgeted sales revenue and budgeted operating income) is generally referred to as:

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the process described is commonly known as what-if analysis, in which changes in a single item are analyzed to determine their impact on other related items in the budget. Flexible budgeting, linear programming, and activity-based budgeting may involve analyzing the impact of changes, but they are not specifically focused on analyzing the impact of individual items. Uncertainty programming is not a commonly used term in budgeting.

The Process of Examining How a Change in a Single