Flexible Budgeting from the Customer's Point of View and its Role in Improving Profits

This research provides empirical evidence about the flexible budget from the customer's point of view and its role in improving the company's profits through the application of this to the Iraqi Durra factory for the production of mineral water. It has been concluded that the flexible budget has an effective role in improving the profits of companies, especially if it is from the point of view of customers due to the repeated cases of reluctance of the same customer to buy the products of the same company through the comparative model between two periods of profits, productivity and customers.