control through budget 中文意思是什麼
control through budget
解釋
通過預算控制-
This traditional building method has many shortcomings : dissever factitiously some process and nobody is responsible for connection sections, many works distributed by different departments lose managing and controlling, and many overhead costs become virtual un - control cost ; confirming the overall budget management emphases through lifecycle method, it ' s unfit for enterprise group which deals in different fields, because these deals in different fields can effect each other, and make it ' s hard to distinguish the enterprise group ' s lifecycle
這種傳統的構建方法有許多不足之處，如：將一些作業或流程人為地割裂開來，使得它們的介面部位無人負責，眾多分佈於不同部門卻相互聯系的作業因此失去管理和控制，與此相關的眾多原本可控的間接成本因此而成為事實上的不可控成本；通過生命周期法確定企業預算管理的重點，對于多元化經營的企業集團，由於各個產業之間的互動關系，往往有生命周期淡化的特點，這種方法就顯得不是十分適宜。 -
The second chapter studies the economy of ship ' s power plants, based on the aspects of lowering fuel cost, waste heat recovery, the match of ship, machinery and propeller, increasing propulsion efficiency, increasing the economy of ship ' s power plants, etc. the third chapter discusses in detail the control measures of voyage change cost, analysizes systematically the voyage change cost based on the way of fuel cost, harbor cost, voyage venture cost. the fourth chapter studies the structures and control measures of seafarers cost, maintenance cost, spare parts and stores cost, lubricating oil cost, etc. which are relatively easy to be controlled ; based on the state maintenance decision - making, a mathematical model is put forward, the validity and its solve process are discussed. the control measures of spare parts, fuel cost and lubricating oil cost should be based on scientific budget, through the control means of application, reception, usage, store check, try to acquire the inosculation of theory
第一章主要討論營運船舶運輸成本，對船舶運輸成本的概念、結構、性質與分攤、成本細分進行了分析，從宏觀上闡明了船舶運輸成本的生存環境和生長趨勢；第二章研究了船舶動力裝置的經濟性，在營運船舶降低油耗、廢熱利用、船機槳匹配、提高推進效率、提高船舶動力裝置經濟性的有效途徑等方面進行了闡述和論證；第三章詳細論述並論證了航次變動成本的控制措施，全面系統地分析和總結了航次變動成本，通過對燃油成本、港口使費、航次風險成本的分析與控制，提出了航次風險成本的概念並論述了若干航次風險成本的控制措施；第四章對船舶營運成本中的船員費用控制、維修保養及其費用控制、船舶備件物料管理及其費用控制等幾個主要可控性較高的成本進行了細致的分析並分別討論了相互的控制措施，提出了基於狀態維修決策的馬爾可夫數學模型並論證了模型的正確性及具體解算步驟，對于備件、燃潤物料的控制堅持以科學的預算為前提，以申領、接收、使用、盤存為控制環節，切實做到理論與實踐的密切結合；第五章，結合營運成本的預核算的案例，對船舶營運成本的預算及核算進行了有益的探討，旨在揭示成本發生的動因，並給出了成本預算、核算的編制方法。 -
For a specific project, the construction cost of the project can be reasonably and scientifically analyzed and estimated by means of the reasonable planning for the resources allocation adaptable to the project made through the economic assessment on the conduction process ; by which the cost control indexes can be determined, the relevant internal checking mechanism and the budget system for construction cost control can be established, and then the avoidable measures for possible economic risk can be made as well, so as to obtain the benefit indexes adaptable to all the specific items to realize the management of the construction cost control for the whole construction process and build up the scientific and reasonable system of economic responsibility for making a basis for completing the project with better quality effectively, economically and reasonably
摘要通過項目的過程經濟評佑，制定出適應工程項目的合理資源配置計劃，對具體工程項目的施工成本進行合理、科學的分析判斷，確定成本控制指標，建立施工成本控制內部考核機制和工程施工成本預算制度，找出具體子項的經濟風險源所在，建立相應的經濟風險規避措施，獲取適應每個具體項目的利潤指標，實現工程項目施工全過程的施工成本控制管理並建立科學合理的經濟責任制，以便調動項目部所有施工人員的創造性和主動性，為最終高效、經濟合理、保質保量地完成工程施工任務奠定基礎。 -
The inner and self control of human being are more effective than any other outer control, so the best way to stimulate the human activities and make them take initiative action against evil behaviors is motivation. with the coordination and guidance as the main aim, internal equilibrium system introduces motivation and implies " motivation & restraint ", it is suggested that the practical internal equilibrium system should be established on the basis of inve stors, managers and common employees and perfect corporate governance system. in addition, the paper concerns some points in implementation of internal equilibrium, such as how to reform the mode of current accounting system, how to extend the function of internal audit and how to motivate human behavior through budget management
其新穎之處為解決當前企業面臨最大問題「搭便車」和「代理成本」問題，提供了設計思路：以激勵機制為核心，在制度基礎上實現「激勵相容」 ，以「市場鏈」為紐帶的業務流程再造，把人的管理與財和物的管理結合起來；最後本文論述了內部制衡的實施是新經濟時代的要求，在實施中關注的問題：變革現行會計「見物不見人」的核算模式、擴大內部審計職能、提高預算管理的激勵作用等。 -
Expenditure control is exercised through a two - tier budget officer framework
在監管開支方面，本署採用兩層式的財政預算管制架構。 -
By activities, the majority of the expenditure 2, 003 million was spent on environmental hygiene. this was followed by 1, 350 million for market management and hawker control, 335 million for food safety and public health, 289 million for administration and development, 177 million for monitoring the food trade, and 33 million for public education and community involvement. expenditure control is exercised through a two - tier budget officer framework
以服務的性質來分類，大部分開支用於提供環境?生服務20 . 03億元，其餘依次為街市及小販管理13 . 5億元食物安全及公共?生3 . 35億元行政及發展2 . 89億元食物業監管1 . 77億元，以及公眾教育及市民參與計劃3 ， 300萬元。 -
Through reasonable disposal of financial rights among different organizations, the financial rights - based enterprise budget management mode clarifies the duties, rights and liabilities of each related party. moreover, it supervises and controls the exertion of financial rights and evaluates the results in the process of budget management connected by financial rights. this mode is a circular control system including the whole process of beforehand, during and afterwards control
以財權為基礎的企業預算管理通過財權在組織間的合理配置，明確各個責任主體的責、權、利，並在預算管理的過程中對財權的運用實行監控，對財權運用結果進行考評，即通過財權這一紐帶將預算管理的整個過程連接起來，是一個包括事前、事中和事後控制的全過程的循環控制系統。 -
Through confirmation of each operation index, including finance budget and control management index, holding and control index of distribution forecast information system, optimization on production management index system, and so on
通過對各項運營指標設立，包括：財務預算制定與控制管理指標銷售預測信息系統的健全與控制指標生產管理指標系統優化等關鍵指標體系的建立健全等。
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