Variable budget is another name for:Multiple ChoiceCash budget.Rolling budget.Fixed budget.Manufacturing budget.Flexible budget.

Break Down the Problem

1. Identify the meaning of "variable budget."
2. Compare the characteristics of each option provided in the multiple-choice list.

Relevant Concepts

1. Cash Budget: A detailed plan showing how cash resources will be acquired and used.
2. Rolling Budget: A budget that is continually updated by adding a new budget period as the current period is completed.
3. Fixed Budget: A budget that remains constant regardless of volume or activity levels.
4. Manufacturing Budget: A projection of the financial plan related to production aspects, including costs of materials and labor.
5. Flexible Budget: A budget that adjusts based on changes in activity levels (often used in conjunction with variable costs).

Analysis and Detail

1. Variable Budget Definition: A variable budget adjusts according to the level of actual activity, similar to a flexible budget.
2. Comparing the options:
   • A cash budget is primarily focused on liquidity management.
   • A rolling budget is about continual updating, not specifically about variable costs.
   • A fixed budget does not change with activity levels, so it’s the opposite of a variable budget.
   • A manufacturing budget focuses on production and costs rather than income variability.
   • A flexible budget is designed to change with varying levels of activity, making it directly related to variable budgets.

Verify and Summarize

After examining the characteristics of each option, it is clear that the flexible budget aligns closely with the concept of a variable budget due to its adaptive nature based on different activity levels.

Final Answer

The answer is: Flexible budget.