Flexible budget是什么意思,求详细解释?

Flexible budget是什么意思,求详细解释?

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Flexible budget的中文意思指“弹性预算,又叫可变预算”,通常随着销售量的变化而变化,主要用于费用预算。正是由于这种预算可以随着业务量的变化而反映各该业务量水平下的支出控制数,具有一定的伸缩性,因而称为“弹性预算”。其基本思路是按固定费用(在一定范围内不随产量变化的费用)和变动费用(随产量变化的费用)分别编制固定预算和可变预算,以确保预算的灵活性。变动费用主要根据单位成本来控制,固定费用可按数额加以控制。


编制弹性预算的步骤如下:

①选择和确定各种经营活动的计量单位消耗量、人工小时、机器工时等。

②预测和确定可能达到的各种经营活动业务量。在确定经济活动业务量时,要与各业务部门共同协调,一般可按正常经营 活动水平的70%-120%之间范围确定,也可按过去历史资料中的最低业务量和最高业务量为上下限,然后再在其中划分 若干等级,这样编出的弹性预算较为实用。

③根据成本性态和业务量之间的依存关系,将企业生产成本划分为变动和固定两个类别,并逐项确定各项费用与业务量之间的关系。

④计算各种业务量水平下的预测数据,并用一定的方式表示,形成某一项的弹性预算。


为了更好的理解该词,以下是其英文释义:A flexible budget is a budget that adjusts to the activity or volume levels of a company. Unlike a static budget, which does not change from the amounts established when the budget was created, a flexible budget continuously “flexes” with a business's variations in costs. This type of budgeting often includes variable rates per unit rather than a fixed amount, which allows a company to anticipate potential increases or decreases in monetary needs.


双语例句:

(1)A flexible budget enables companies to have a more realistic idea of their budgets based on changing costs and profit margins. Whereas a static budget remains the same when the budget is creating at the onset of a new year, a flexible budget accounts for decreased or increased costs and helps businesses make adjustments to compensate.

弹性预算使公司可以根据不断变化的成本和利润率对预算有更切合实际的想法。在新的一年开始时创建静态预算时,静态预算保持不变,而弹性预算则说明了成本的减少或增加,并可以帮助企业进行调整以进行补偿。


(2)A flexible budget allows a company to see when changes to certain costs should be made. For example, if projected sales are less than what was anticipated, a flexible budget will show updated percentages of each category that enable a company to make the needed adjustments to its spending to compensate for decreased sales.

弹性预算使公司可以查看何时应更改某些成本。例如,如果预计销售额低于预期,则弹性预算将显示每个类别的更新百分比,使公司能够对其支出进行必要的调整,以弥补销售额的下降。

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