flexible budget method 中文意思是什麼
flexible budget method
解釋
可變動預演算法表-
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。 -
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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