Most Budgets Compare a Standard Budget Amount to Actual Amounts

Most budgets compare a standard budget amount to actual amounts that reflect the true performance of the organization.The budget standard is often a fixed target; however,given that these amounts are static,the budget does not account for unforeseen changes in the operating environment.A solution to this type of problem is to use a(n)

A) operating budget.
B) capital expenditures budget.
C) cash flow budget.
D) flexible budget.