zero-base budgeting

简明释义

从零开始的预算

英英释义

例句

1.During the annual meeting, the CFO explained how zero-base budgeting could lead to better financial discipline across the organization.

在年度会议上，首席财务官解释了零基预算如何在整个组织中实现更好的财务纪律。

2.Implementing zero-base budgeting requires a cultural shift in how employees view spending and resource allocation.

实施零基预算需要员工对支出和资源分配的看法发生文化转变。

3.The finance team decided to implement zero-base budgeting to ensure that every department justifies its expenses from scratch each year.

财务团队决定实施零基预算，以确保每个部门每年都从头开始证明其支出。

4.By adopting zero-base budgeting, the company was able to identify unnecessary expenditures and reallocate funds more effectively.

通过采用零基预算，公司能够识别不必要的支出，并更有效地重新分配资金。

5.The marketing department struggled with zero-base budgeting as they had to justify every campaign's cost without relying on previous budgets.

市场部门在实施零基预算时遇到了困难，因为他们必须为每个活动的费用提供理由，而不能依赖于以前的预算。

作文

In today's fast-paced and ever-changing business environment, effective financial management is crucial for success. One approach that has gained popularity among organizations is zero-base budgeting. This method of budgeting challenges traditional practices by requiring all expenses to be justified for each new period, rather than simply adjusting previous budgets. By adopting zero-base budgeting, companies can allocate resources more efficiently and prioritize their spending based on current needs and goals.The concept of zero-base budgeting was first introduced in the 1970s by Peter A. Pyhrr, who aimed to create a more rational and systematic approach to budgeting. Unlike conventional budgeting methods, which often rely on historical data and incremental adjustments, zero-base budgeting starts from a 'zero base'. This means that every department must justify its budget requests as if it were starting from scratch, thereby promoting accountability and strategic thinking.One of the main advantages of zero-base budgeting is that it encourages organizations to scrutinize their spending and identify areas where costs can be reduced or eliminated. This process can lead to significant cost savings, especially in times of economic uncertainty when businesses need to tighten their belts. By evaluating each expense based on its necessity and alignment with organizational objectives, companies can ensure that they are investing in activities that drive value and support their overall strategy.Moreover, zero-base budgeting fosters a culture of transparency and collaboration within organizations. Since all departments must participate in the budgeting process, it encourages communication and teamwork. Employees become more engaged and invested in the financial decisions that affect their work, leading to a stronger sense of ownership and accountability.However, implementing zero-base budgeting is not without its challenges. The process can be time-consuming and labor-intensive, requiring significant effort from all levels of the organization. Additionally, some employees may resist the change, preferring the familiarity of traditional budgeting methods. To overcome these obstacles, organizations must provide adequate training and support to ensure that everyone understands the benefits of zero-base budgeting and how to effectively apply it in their respective roles.In conclusion, zero-base budgeting is a powerful tool for organizations looking to enhance their financial management and resource allocation. By requiring a thorough examination of all expenses, this approach promotes efficiency, accountability, and strategic decision-making. While there may be challenges in its implementation, the potential benefits make zero-base budgeting a valuable consideration for any organization aiming to thrive in a competitive landscape. As businesses continue to navigate the complexities of the modern economy, embracing innovative budgeting techniques like zero-base budgeting can lead to sustainable growth and long-term success.

在当今快节奏和不断变化的商业环境中，有效的财务管理对于成功至关重要。一种在组织中日益受到欢迎的方法是零基预算。这种预算方法通过要求每个新时期的所有费用都必须得到证明，而不仅仅是调整以前的预算，挑战了传统做法。通过采用零基预算，公司可以更有效地分配资源，并根据当前的需求和目标优先考虑支出。零基预算的概念最早是在1970年代由彼得·A·皮赫（Peter A. Pyhrr）提出的，他旨在创建一种更理性和系统化的预算方法。与依赖历史数据和增量调整的传统预算方法不同，零基预算从“零基”开始。这意味着每个部门必须为其预算请求提供理由，就好像它是从头开始一样，从而促进问责制和战略思维。零基预算的主要优势之一是它鼓励组织审查其支出并识别可以减少或消除的领域。这个过程可以带来显著的成本节约，尤其是在经济不确定时期，当企业需要收紧开支时。通过根据必要性和与组织目标的一致性评估每一项支出，公司可以确保他们投资于推动价值和支持整体战略的活动。此外，零基预算在组织内部培养透明度和协作文化。由于所有部门都必须参与预算过程，这促进了沟通和团队合作。员工变得更加参与和投入影响他们工作的财务决策，从而增强了拥有感和责任感。然而，实施零基预算并非没有挑战。这个过程可能耗时且劳动密集，需要组织各级人员的重大努力。此外，一些员工可能会抵制这种变化，更喜欢传统预算方法的熟悉感。为了克服这些障碍，组织必须提供足够的培训和支持，以确保每个人都理解零基预算的好处以及如何在各自的角色中有效应用它。总之，零基预算是一个强大的工具，适用于寻求增强财务管理和资源分配的组织。通过要求对所有费用进行彻底审查，这种方法促进了效率、问责制和战略决策。尽管在实施过程中可能会面临挑战，但潜在的好处使得零基预算成为任何希望在竞争激烈的市场中蓬勃发展的组织值得考虑的有价值选择。随着企业继续应对现代经济的复杂性，采用创新的预算技术，如零基预算，可以带来可持续增长和长期成功。