flexible budgets method meaning in Chinese

弹性预算法
可变动预算表法

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。主要是应用财务会计成本控制理论和方法，结合辽河油田实际，研究提出了制定原油生产成本控制制度前应做的八项准备工作，制定了辽河油田原油固定成本控制方法和操作成本控制方法。固定成本主要是采用预算控制方法，操作成本主要是对15项操作成本中的6项采用标准成本进行事前控制，对15项操作成本中的其他9项采用弹性预算方法进行事前控制。