The main advantage of flared ports is, you can get away with a bit smaller diameter because the flared ends will help keep the airflow in and out of the ports from going turbulent (chuffing). Using a smaller diameter means you can use a shorter port length to achieve your target tuning frequency. I'm often trying to shoehorn adequate port length into a compact, busy-on-the-inside box, so I use flared ports all the time. If you can use larger diameter straight ports, that's a more cost-effective route.
If you want to use straight ports to keep cost down but are still cutting it a bit close on port cross-sectional area, cut the inside end of the port on a 45 degree angle (measuring your port length down the centerline). This will help stave off chuffing a little bit. You see, the inside end of the port is where the airflow first goes turbulent, because the outside end of the port has the baffle around it which helps facilitate airflow into it but the inside end doesn't. So we cut the inside end on a 45 degree angle to increase the cross-sectional area of that opening, which is now an oval instead of a circle, and this increased cross-sectional area helps the airflow a bit. Plus it looks cool, though you're the only one who'll know it's there.
Two more thoughts on ports: If you expect the cab to be pushed close to its thermal limits, consider using two ports, one above the woofer magnet and one below. This will facilitate "chimney effect" cooling, as hot air exits the top port, which draws cooler ambient air into the bottom port. Keeping the magnet from getting too hot not only protects the woofer from damage, but also reduces thermal compression, as a hot magnet is a weak magnet. If you've ever noticed that your amp seems to be running out of power on the last song of the set, it's not the amp, it's your woofer magnet heating up and losing power, which means losing efficiency. I'm not saying chimney effect cooling will make a huge difference (if this happens regularly you need another cab, NOT a bigger amp), but it can help.
Also, if you're using a long-voice-coil woofer (especially if it's in a small box), you might want to position your ports so as to provide a fairly symmetrical airload on the back of the cone. A highly asymmetrical airload on a long-voice-coil woofer can cause enough cone-rocking on some notes for the voice coil to "tap" against the sides of the magnetic gap, producing an unwanted clicking sound.