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【多选题】
用多水平法编制的弹性预算,主要特点是( )。
A.
不管实际业务量是多少,不必经过计算即可找到与业务量相近的预算成本,控制成本比较方便
B.
混合成本中的阶梯成本和曲线成本可按其性态直接在预算中反映
C.
评价和考核实际成本时往往需要使用插补法计算实际业务量的预算成本
D.
便于计算任何业务量的预算成本
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