预算方法 meaning in English
method of estimation
Examples
- 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
本文在整个预算管理体系的设计和实施中,均以预算管理必须以企业战略为先导,预算是落实和分解企业的目标,预算的编制必须能够作为企业控制和考评的依据,预算是一个循环体系为指导原则,力图改变原有的“为编制预算而编制预算” , “预算是财务预算”的理念,并通过采用零基预算方法对整个价值链和产生目标利润的具体作业进行分析、整合和重新配置了资源,使预算管理体系起到了真正支撑企业战略的职能。 - Drawing on the internationally adopted budgeting method , the pla reformed its budgeting form , method and content extensively , with emphasis placed on implementation of the zero - base budget method , so as to give full play to the budget ' s macro - control role and gradually establish a new budgeting pattern featuring the concentration of financial power and resources , scientific distribution of military expenditures , concrete and transparent itemization , and tight supervision and control
借鉴国际上通行的预算方法，全面改革军队预算编制形式、方法和内容，重点推行零基预算等方法，以充分发挥预算的宏观调控作用，逐步建立起财权财力集中、军费分配科学、项目具体透明、监督制约严密的预算新模式。 - So the solution is to complete the transform from investment - pulling model to benefit - rise model . but strengthen the budget management is the precondition of capital - disbural efficiency . in fact , the budget management has become the base way of decision - making , control and self - restriction . the article is made up by three parts . capital - budget theory , technology and the background of domestic telecom enterprise are introduced in part1 . in part2 , we focus on the details of one state - owned telecom enterprise , diagonising the old capital budget rules and processes , bringing out a optimized capital - budget management model . in addition , i design two application case in view of the value - management function and behavior - management function
全文主体分为三部分：第一部分为研究背景，简要的回顾和交待了资本预算主要理论、方法及其在国内外企业的应用情况；第二部分深入到某国有电信企业资本预算管理的细节，对原资本预算管理流程、弊病进行了诊断，针对性地提出了资本预算管理优化模型的特点、要点，重点论述了本地网滚动性投资的预算方法，其中abc分类法等概念和应用是该公司在分公司进行试点过程中提出的简明易用的创新型的实用方法。 - The author considers as follows : ( 1 ) we should understand how to define the price of architecture products the cost of engineering and the price of engineering , we should compare the connotations of plan price , float price and market price , we should clarify how engineering cost and architecture installation engineering cost are formed and what is the difference between balance price and final accounts price ; ( 2 ) through analyzing and comparing the account bases and composing contents of enterprise individual production cost and social average production cost , analyzing from the design mechanism ' s function of auction and bid and the purpose of actualizing auction and bid , we can confirm that the foundation that the titles are weeded when judged is enterprise individual production cost , not social average production cost ; ( 3 ) the author considers there is diverge between shop drawing budget based on ration and auction and bid , carrying out bill quantity of construction works can advance the formation of cons truction - product market price , also is the outset and integrant route to close international , but though code of valuation with bill quantity of construction works has a lot of advantage to advance the form of architecture market price , we also see it has lack and it should be amended
针对以上问题，笔者认为：应该了解建筑产品价格与工程造价、工程价格是如何界定的、比较建筑产品的计划价格、浮动价格与市场价格的含义，搞清楚工程造价的构成和建筑安装工程费用的构成以及竣工结算价格与决算价格的区别；通过分析、比较建筑产品的“社会平均生产成本”和“企业个别生产成本”的计算依据和构成内容，从招标投标的设计机制的功能和实施招投标的目的来分析，确认在评标中剔除低于成本价标书的依据是投标企业的个别生产成本，而不是社会平均生产成本；笔者认为以定额为计价依据的施工图预算方法与招标投标之间存在悖论，工程量清单计价的推行是对建筑产品市场价格形成改革的推进，也是建筑产品价格形成方式与国际接轨的开端与必经之路，但是也必须认识到虽然《建设工程工程量清单计价规范》具有推进建筑市场价格形成的诸多优势，但仍存在不足与需要完善的地方。 - 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。