flexible budget 中文意思是什麼
flexible budget
解釋
（彈性預算）：可以根據不同業務量水平進行調整的預算。-
This paper, aiming at the problems in petroleum enterprises ' budget management, presents the approaches to enhance budget management : ( 1 ) establish the specified budget management section and clarify its responsibility ; ( 2 ) schedule the budget on the basis of strategy of the petroleum enterprises ; ( 3 ) set up the flexible budget target, budget alarm and budget result query ; ( 4 ) adjust budget dynamically and simultaneously ; ( 5 ) adopt the applicable measures and encouragements, reanimate wide participation in budget management
摘要針對油田企業預算管理存在的問題，闡述了加強預算管理的途徑和措施：設置專門的預算管理機構，並建立預算工作崗位責任制；以油田企業戰略為基礎編制預算；設置彈性預算指標，建立預算預警機制和預算結果質詢制度；適時調整、編制動態預算；採取有效的考核與激勵措施，鼓勵全員參與預算管理。 -
Based on the budget setting process, the enterprise budget can be divided into imposed budget and participative budget, which both have its own virtue and deficiencies. the business can choose the appropriate method, complied with such factors as its own operation character, market environment, and target level of budget. according to budget preparative method, the enterprise budget can also be divided into fixed budget, flexible budget, probabilistic budget, rolling budget, and zero - based budget, etc. different methods apply to budgeting of different demand and content, which make choices diversified
根據預算編制的程序企業預算可分為參與性預算和強加性預算，兩種方式的預算各有優缺點，企業應根據自身生產經營特點、所處的市場環境、預算的目標層次等各方面因素來選擇適合於自己的方式；根據預算編制的方法，企業預算分為固定預算、彈性預算、概率預算、滾動預算、零基預算等。 -
Flexible budget variances are differences between actual results and flexible budget amounts
銷售數量差異是由於彈性預算中的業務量與總預算中的業務量不同而產生的差異。 -
Sales volume variances are differences between amounts in the flexible budget and amounts in the master budget
銷售數量差異是由於彈性預算中的業務量與總預算中的業務量不同而產生的差異。 -
Accountants prepare a flexible budget to divide static budget variances into two broad categories : sales volume variances and flexible budget variances
會計人員編制彈性預算時，將靜態預算差異分為兩大類：銷售數量差異和彈性預算差異。 -
The comprehensive budget system which this article introduced has the flexible software fabric, favorable expansibility and friendly user interface. it helps the managers of companies to establish scientific management control system, dispatch the fund effectively and accurately, and win initiative in market competition
本文介紹的全面預算系統具有靈活的軟體架構、良好的可擴展性、友好的用戶界面，可以幫助企業經營者建立科學的經營管理制度，高效、準確地調度資金，在市場競爭中爭取主動。 -
Companies divide flexible budget variances for direct materials and direct labor into price and efficiency ( quantity ) variances
公司將直接材料，直接人工的彈性差異分為價格和效率差異。 -
For a detailed amalysis of performance, managers often use a flexible budget, which is a set of budgets covering a range of volume rather thain a single volume level
為了能夠詳細地分析業績，管理者經常使用彈性預算。彈性預算是按照多種業務水平而不是單一的業務水平編制的系列預算。 -
Pre - activity cost control method employing the theory and method of financing accounting cost control and combining with the reality of liaohe oilfield, we propose the eight preparations for developing crude oil cost control regulations and crude oil fixed cost controlling method and operating cost controlling method. the fixed cost will be controlled mainly by the method of budget controlling method while six out of the fifteen operating cost will be controlled by pre - activity control and the remaining nine operating cost will be pre - activity controlled by flexible budget method
事前成本控制方法。主要是應用財務會計成本控制理論和方法，結合遼河油田實際，研究提出了制定原油生產成本控制制度前應做的八項準備工作，制定了遼河油田原油固定成本控制方法和操作成本控制方法。固定成本主要是採用預算控制方法，操作成本主要是對15項操作成本中的6項採用標準成本進行事前控制，對15項操作成本中的其他9項採用彈性預算方法進行事前控制。
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