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Determinar um orçamento estático, sem considerar alterações.

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Ajustar o orçamento para refletir mudanças nos níveis de atividade real.

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Eliminar a necessidade de controle financeiro mensal.

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Fixar o orçamento anual sem revisões.

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Analisar exclusivamente os custos fixos da empresa.

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Qual é o principal objetivo do orçamento flexível?

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