zero based budget 中文意思是什麼
zero based budget
解釋
零基預算-
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。 -
This thesis adopts empirical research methods, with changjiang communication navigation bureau as a study object, under the guidance of the public financial theory and with zero - base budget idea and activity - based costing system applied ; it provides the general thought by which we investigate each itemized outlay ration standards using the method of sourcing " the chain of the reason of necessary cost " and provides the idea of distributing the common cost in the light of the actual time of the non - commonweal and commonweal communication, researching the method of investigating the budget ration standards of over - water commonweal communication institutions. the research harvest has important theoretical and practical sense to the over - water commonweal communication institutions when making budget
本文採用實證研究的方法，以長江通信導航局為研究對象，在公共財政理論的指導下，運用零基預算和作業成本法的基本思想，研究了水上公益通信單位預算定額標準的測定方法，通過追溯「必要費用成因鏈」來測定各項費用定額標準和根據非公益性通信與公益性通信實際發生時間來分攤共同費用的思想，研究的成果對水上公益通信單位編制預算具有重要的理論和實踐意義。 -
The usual ways to control the logistics cost are as follows, zero - based budget, target cost and responsibility cost
常用的控制物流成本的方法是零基預演算法，目標成本法和責任成本法。 -
Local authorities and central department also attempt to seek the new pattern of budget management, such as adopting department budget ' s form, supplying zero - based budget in order to set up public finance
如在預算編制形式上，採用部門預算；預算編制方法力圖真正落實建立公共財政目標，切實推行零基預算等。 -
With the improvement of budget management " reform and the trying to use zero - based budget of governments and department, the groundwork seems more important
隨著我國預算體制改革的深入、有關政府和部門對零基預算的試行，預算編制的基礎工作越來越重要。 -
What ' s more, zero based budget, department budget and complex budget should be practiced in times to come
預算編制上要推行零基預算、部門預算、復式預算。 -
In design and implementation of the management system of the budge, this text is based on the principle that budget management must regard business strategy as the guide, the budget is a goal of imple - menting company strategy, the budget must be controlled and checked, the budget is a circulation system. it try to change the idea of " budgeting for budget " and " budget is only financial budget ". through adopting zero - base budget to analyze the whole value chain and the foundation work, the budget management combine and reconfigure resource, and make budget management system to support the business strategy really
本文在整個預算管理體系的設計和實施中，均以預算管理必須以企業戰略為先導，預算是落實和分解企業的目標，預算的編制必須能夠作為企業控制和考評的依據，預算是一個循環體系為指導原則，力圖改變原有的「為編制預算而編制預算」 ， 「預算是財務預算」的理念，並通過採用零基預算方法對整個價值鏈和產生目標利潤的具體作業進行分析、整合和重新配置了資源，使預算管理體系起到了真正支撐企業戰略的職能。
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