Flexed Performance Reporting

macs Complements Oracle resource prices by being able to calculate the resource rates split between fixed and variable components.  The relationship between fixed and variable is maintained enabling "flexing" of the standard. (Flexing is where variable cost is adjusted based on actual volume of output).  This is of particular relevance in the production and support departments where flexing of the standard can take place at the general ledger account level enabling more accurate performance analysis.  Using macs Software, general ledger accounts can have both a fixed and variable portion.  This eliminates the need for having a general ledger account to be defined as solely fixed or variable.  Variance analysis comparing actual costs to a flexed standard (flexible budget) provides a higher quality of performance evaluation than merely comparing actual costs to a static budget.