input-oriented budgeting

简明释义

侧重投入资源的预算法

英英释义

例句

1.The finance team emphasized input-oriented budgeting to control costs effectively in the upcoming fiscal year.

财务团队强调以投入为导向的预算编制，以在即将到来的财政年度有效控制成本。

2.The company adopted input-oriented budgeting to ensure that all departments received the necessary resources for their projects.

公司采用了以投入为导向的预算编制，以确保所有部门获得其项目所需的资源。

3.By using input-oriented budgeting, the organization can better allocate funds based on historical spending patterns.

通过使用以投入为导向的预算编制，组织能够根据历史支出模式更好地分配资金。

4.During the annual planning meeting, the manager discussed the benefits of input-oriented budgeting for project funding.

在年度规划会议上，经理讨论了以投入为导向的预算编制对项目资金的好处。

5.The non-profit organization utilized input-oriented budgeting to secure grants and donations for its programs.

该非营利组织利用以投入为导向的预算编制来确保其项目的拨款和捐赠。

作文

In the realm of financial management, various budgeting approaches have been developed to meet the needs of organizations. One such approach is known as input-oriented budgeting, which focuses on the resources allocated to a project or operation rather than the outcomes or results achieved. This method emphasizes the inputs required for achieving objectives, such as labor, materials, and capital. While it can be effective in certain contexts, it also has its drawbacks that organizations must consider.The primary characteristic of input-oriented budgeting is its focus on resource allocation. Organizations using this method typically begin by assessing the resources they need to carry out their operations. For instance, a manufacturing company may analyze the number of machines, raw materials, and workforce hours necessary to produce a specific quantity of products. This assessment leads to the formulation of a budget that outlines the expected expenses associated with these inputs.One advantage of input-oriented budgeting is that it provides a clear framework for planning and resource management. By concentrating on the inputs, organizations can ensure that they have the necessary resources in place before embarking on a project. This approach can be particularly beneficial in industries where resource availability is critical, such as construction or manufacturing. It allows managers to allocate funds efficiently and avoid potential shortages that could hinder progress.However, the limitations of input-oriented budgeting cannot be overlooked. One significant drawback is that this method often neglects the outcomes or results of the expenditures. Organizations may end up spending substantial amounts on inputs without adequately measuring the effectiveness of those investments. For example, a company might invest heavily in new machinery but fail to assess whether this investment translates into increased productivity or profitability. As a result, resources may be wasted on inputs that do not yield the desired outcomes.Moreover, input-oriented budgeting can lead to a lack of innovation within organizations. When the focus is solely on inputs, there may be less incentive to explore alternative methods or technologies that could enhance efficiency or reduce costs. Organizations may become complacent, relying on traditional input measures without considering innovative solutions that could drive better results.In contrast to input-oriented budgeting, many organizations are now adopting outcome-oriented approaches. These methods prioritize the results achieved from the allocated resources, encouraging managers to evaluate the effectiveness of their expenditures. By focusing on outcomes, organizations can better align their budgets with strategic goals, ensuring that every dollar spent contributes to overall success.In conclusion, while input-oriented budgeting offers a structured approach to resource allocation, it is essential for organizations to recognize its limitations. By understanding both the advantages and drawbacks of this budgeting method, organizations can make informed decisions about their financial strategies. Balancing input and outcome considerations will ultimately lead to more effective budgeting practices and improved organizational performance. As the business landscape continues to evolve, embracing a more holistic approach to budgeting will be crucial for sustainable growth and success.

在财务管理领域，各种预算方法已被开发以满足组织的需求。其中一种方法被称为输入导向预算，它关注于分配给项目或操作的资源，而不是所取得的结果或成果。这种方法强调实现目标所需的投入，例如劳动力、材料和资本。尽管在某些情况下它可能有效，但组织也必须考虑其缺点。输入导向预算的主要特征是其对资源分配的关注。使用此方法的组织通常首先评估他们进行操作所需的资源。例如，一家制造公司可能会分析生产特定数量产品所需的机器数量、原材料和工作时间。这一评估导致制定出一份预算，概述与这些投入相关的预期支出。输入导向预算的一个优点是它为规划和资源管理提供了明确的框架。通过专注于投入，组织可以确保在开展项目之前拥有必要的资源。这种方法在资源可用性至关重要的行业中尤为有利，例如建筑或制造业。它使管理者能够有效分配资金，避免可能阻碍进展的短缺。然而，输入导向预算的局限性不容忽视。一个显著的缺点是这种方法往往忽视支出的结果或成果。组织可能会在投入上花费大量资金，而没有充分衡量这些投资的有效性。例如，一家公司可能会在新机器上进行大量投资，但未能评估这一投资是否转化为生产力或盈利能力的提高。因此，资源可能会浪费在无法产生预期结果的投入上。此外，输入导向预算还可能导致组织内部缺乏创新。当焦点仅集中在投入时，可能会减少探索替代方法或技术的动力，这些方法或技术可以提高效率或降低成本。组织可能会变得自满，依赖传统的投入指标，而不考虑可以推动更好结果的创新解决方案。与输入导向预算相反，许多组织现在正在采用以结果为导向的方法。这些方法优先考虑从分配的资源中获得的结果，鼓励管理者评估其支出的有效性。通过关注结果，组织可以更好地将其预算与战略目标对齐，确保每一美元的支出都对整体成功有所贡献。总之，虽然输入导向预算提供了一种结构化的资源分配方法，但组织必须认识到其局限性。通过理解这种预算方法的优缺点，组织可以就其财务战略做出明智的决策。平衡投入和结果的考虑，最终将导致更有效的预算实践和改善的组织绩效。随着商业环境的不断发展，采用更全面的预算方法对于可持续增长和成功至关重要。