participative budgeting 中文意思是什麼
participative budgeting
解釋
參與法預算編制-
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。 -
We anticipated the process of development of hypotheses and results would flourish the literature of behavior accounting and give significant suggesting to firm for implement of participative budgeting
再者，本研究結果預期可以作為組織在實行參與式預算制度時重要的參考依據。
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