cost-based budgeting; cost-based budgets

简明释义

按成本编制预算

英英释义

例句

1.The company decided to implement cost-based budgeting 基于成本的预算编制 to ensure all expenses are accounted for.

公司决定实施基于成本的预算编制，以确保所有费用都被考虑在内。

2.The cost-based budgets 基于成本的预算 were reviewed quarterly to adjust for any unexpected expenses.

每季度审查基于成本的预算，以调整任何意外费用。

3.In times of financial uncertainty, cost-based budgeting 基于成本的预算编制 helps businesses stay on track.

在经济不确定时期，基于成本的预算编制帮助企业保持正轨。

4.Using cost-based budgets 基于成本的预算 allows the finance team to allocate resources effectively.

使用基于成本的预算使财务团队能够有效分配资源。

5.The project manager prepared a cost-based budget 基于成本的预算 to track all project expenses.

项目经理准备了一个基于成本的预算以跟踪所有项目费用。

作文

In today's competitive business environment, effective financial management is crucial for the success of any organization. One of the most prevalent methods used in financial planning is cost-based budgeting, which focuses on estimating costs associated with various activities and projects. This approach allows organizations to allocate resources efficiently and ensure that they operate within their financial means. A cost-based budget is essentially a financial plan that outlines expected expenses and serves as a guideline for managing expenditures throughout a specific period.The concept of cost-based budgeting revolves around the idea that all business activities incur costs, and understanding these costs is vital for making informed decisions. By analyzing historical data and projecting future expenses, companies can create budgets that reflect realistic financial expectations. This method not only helps in setting financial targets but also assists in identifying areas where cost savings can be achieved. For instance, a manufacturing company may implement cost-based budgeting by examining production costs, labor expenses, and overheads involved in the manufacturing process. By breaking down these costs, the company can determine how much it needs to allocate for each category, ensuring that resources are directed towards the most critical areas of operation. Furthermore, this budgeting approach encourages accountability, as departments must justify their expenses based on the projected costs outlined in the cost-based budget.Another advantage of cost-based budgeting is its adaptability. As market conditions change, organizations can revise their budgets to reflect new realities. For example, if a company faces unexpected increases in raw material prices, it can adjust its cost-based budget accordingly to accommodate these changes. This flexibility is essential for maintaining financial stability and achieving long-term goals.However, it is important to note that cost-based budgeting is not without its challenges. One significant drawback is that it can lead to a focus on cost-cutting rather than value creation. Organizations may become so preoccupied with minimizing expenses that they overlook opportunities for investment and growth. Therefore, while cost-based budgets are useful for controlling expenditures, they should be balanced with strategic planning that considers revenue generation and business development.In conclusion, cost-based budgeting and cost-based budgets play a vital role in the financial management of organizations. By providing a structured framework for estimating and controlling costs, they help businesses allocate resources effectively and maintain financial discipline. Nevertheless, it is essential for organizations to strike a balance between cost control and strategic investment to ensure sustainable growth and success in the ever-evolving business landscape.

在当今竞争激烈的商业环境中，有效的财务管理对任何组织的成功至关重要。财务规划中最常用的方法之一是基于成本的预算，它侧重于估算与各种活动和项目相关的成本。这种方法使组织能够有效分配资源，并确保它们在财务能力范围内运作。基于成本的预算本质上是一个财务计划，概述了预期支出，并作为在特定期间内管理支出的指导方针。基于成本的预算的概念围绕着所有商业活动都会产生成本的理念，理解这些成本对于做出明智的决策至关重要。通过分析历史数据并预测未来支出，公司可以制定反映现实财务预期的预算。这种方法不仅有助于设定财务目标，还帮助识别可以实现成本节约的领域。例如，一家制造公司可能会通过检查生产成本、劳动费用和与制造过程相关的间接费用来实施基于成本的预算。通过分解这些成本，公司可以确定需要为每个类别分配多少资金，从而确保资源被引导到运营中最关键的领域。此外，这种预算方法鼓励问责制，因为各部门必须根据基于成本的预算中概述的预计成本来证明其支出。基于成本的预算的另一个优点是其适应性。随着市场条件的变化，组织可以修订其预算以反映新的现实。例如，如果一家公司面临原材料价格意外上涨的情况，它可以相应调整其基于成本的预算以适应这些变化。这种灵活性对于维持财务稳定和实现长期目标至关重要。然而，值得注意的是，基于成本的预算并非没有挑战。一个显著的缺点是，它可能导致关注削减成本而不是创造价值。组织可能过于专注于减少开支，以至于忽视了投资和增长的机会。因此，虽然基于成本的预算对于控制支出非常有用，但它们应与考虑收入生成和业务发展的战略规划相平衡。总之，基于成本的预算和基于成本的预算在组织的财务管理中发挥着至关重要的作用。通过提供一个结构化的框架来估算和控制成本，它们帮助企业有效分配资源并保持财务纪律。然而，组织必须在成本控制和战略投资之间找到平衡，以确保在不断发展的商业环境中实现可持续增长和成功。