zero base approach 零基法 zero base (or based) budget 零基预算 zero based budgeting 零基预算在订定新年度预算时,不考虑上年度的预算数字,完全依新年度的需求重新计划与分配,因为目前的环境与以往可能已经大不相同。 budgeting system 预算系统 planning programming budgeting system 规划及预算系统 zero ...
Zero Based Budgeting A system of budgeting where each department or division of a company must justify all expenditures and allocations rather than simply increases over the previous fiscal year. That is, the budget is made with every department starting at zero dollars to spend, and each departme...
a-zero-base-budgeting-system网络零基预算制度网络释义 1. 零基预算制度 翻译中的一些常用词汇等 ... 林区 forested areas 零基预算制度 a zero-base budgeting system 漏征漏管户 tax dodgers ... www.douban.com|基于103个网页© 2024 Microsoft 隐私声明和 Cookie 法律声明 广告 帮助 反馈...
Aptly named, zero-base budgeting, or a zero sum budget, is a method of budgeting that seeks to help you allocate every dollar of income you make to a specific purpose. This budgeting process will often make new budgeters nervous, but the name doesn’t imply that you’re going to have ...
Zero-Based Budgeting Meaning and Definition Zero-based budgeting in management accounting involves preparing the budget from scratch, that is, with a zero-base. It involves re-evaluating every line item of the cash flow statement and justifying all the expenditures a department will incur. ...
零基预算 Zero-base Budgeting 什么是零基预算法 零基预算法是指对任何一个预算期,任何一种费用项目的开支,都不是从原有的基础出发,即根本不考虑基期的费用开支水平,而是一切以零为起点,从零开始考虑各费用项目的必要性,确定预算收支,编制预算。 零基预算法最初是由德州仪器公司开发的是指在编制预算时对于...
The process of zero-base budgeting permits a clearer definition of priorities and better value for money assessments, particularly [...] unesdoc.unesco.org 零基预算编制过程 能很清楚地界定优先事项, 更有助于经费的估算,尤其是 对所选行动方式的经费进 行估算。 unesdoc.unesco.orgRoland...
Many parts of the public sector in Britain are entering a period of cut-back and organizational decline. Current budgetary systems fail to allocate limited resources effectively. The article exposes the defects of incremental budgeting and suggests that Zero-base Budgeting could offer an effective ...
零基预算法(Zero-base budgeting, ZBB) 相关知识点: 试题来源: 解析 又称零底预算,其全称为“以零为基础编制计划和预算的方法”,简称零基预算,是指在编制预算时对于所有的预算支出,均以零为基底,不考虑以往情况如何,从根本上研究分析每项预算有否支出的必要和支出数额的大小。
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