| 2. | 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
根据预算编制的程序企业预算可分为参与性预算和强加性预算，两种方式的预算各有优缺点，企业应根据自身生产经营特点、所处的市场环境、预算的目标层次等各方面因素来选择适合于自己的方式；根据预算编制的方法，企业预算分为固定预算、弹性预算、概率预算、滚动预算、零基预算等。 |
