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Уян хатан байдлыг сайжруулах өөр нэг арга бол янз бүрийн кардио болон хүч чадал сургалтын дасгал хийх (хөндлөн сургалт гэж нэрлэдэг) юм. Жишээ нь, нурууны дасгал нь нэг хөл дээр дөрөв дэхь квадратыг бэхжүүлж, нөгөө талдаа хэвлийн хөндийн уртасгадаг. Янз бүрийн усанд цус харвах нь дээд нуруу, их биеийн уян хатан байдлыг нэмэгдүүлдэг.
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21. STEPS IN DEVELOPING BUDGETS FLEXIBLE Step 2: Determine the actual quantity of output. In the year 2004, 10,000 suits were produced and sold. Step 3: Determine the flexible budget for revenues. $155 × 10,000 = $1,550,000. 22. STEPS IN DEVELOPING BUDGETS FLEXIBLE Step 4: Determine the flexible budget for costs.
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