flexible budget; sliding budget

简明释义

弹性预算

英英释义

例句

1.The finance team prepared a sliding budget to better manage project costs throughout the year.

财务团队准备了一个滑动预算，以更好地管理全年项目成本。

2.With a flexible budget, we can adapt our spending to match seasonal fluctuations in revenue.

有了灵活预算，我们可以调整支出以匹配收入的季节性波动。

3.Using a sliding budget allows managers to forecast more accurately as conditions change.

使用滑动预算可以让管理者在条件变化时更准确地进行预测。

4.A flexible budget can help identify variances between expected and actual costs.

一个灵活预算可以帮助识别预期成本与实际成本之间的差异。

5.The company implemented a flexible budget to adjust its expenses based on actual sales performance.

公司实施了一个灵活预算，以根据实际销售业绩调整其开支。

作文

In the realm of financial management, understanding various budgeting techniques is crucial for effective planning and control. One such technique that has gained prominence in recent years is the concept of a flexible budget (灵活预算). Unlike a traditional fixed budget, which remains static regardless of changes in activity levels, a flexible budget can be adjusted based on actual performance and varying levels of output. This adaptability allows organizations to respond more effectively to fluctuations in revenue and expenses, making it a valuable tool for managers seeking to optimize financial performance.The essence of a sliding budget (滑动预算) lies in its ability to provide a real-time view of financial performance. Similar to a flexible budget, a sliding budget is designed to adjust automatically with changes in business activity, offering a dynamic approach to budgeting. For instance, if a company experiences an unexpected surge in sales, the sliding budget will recalibrate to reflect the increased revenue and corresponding expenses. This feature not only aids in maintaining accurate financial records but also enhances decision-making processes by providing timely insights into the organization’s financial health.Implementing a flexible budget or sliding budget requires a thorough understanding of the cost behavior within the organization. Fixed costs, which remain constant regardless of production levels, and variable costs, which fluctuate with activity levels, must be analyzed to create an effective budgeting model. By categorizing costs accurately, managers can forecast their financial needs more precisely and make informed decisions regarding resource allocation.Moreover, the use of a flexible budget or sliding budget can significantly improve performance evaluation. Traditional budgets often lead to misleading assessments of departmental performance, as variances may stem from factors beyond a manager's control. In contrast, a flexible budget allows for a more accurate comparison between actual results and expected outcomes, taking into account the actual level of activity. This means that managers can focus on operational efficiency rather than being penalized for external circumstances that may affect their budget.In conclusion, the adoption of a flexible budget and a sliding budget can transform the way organizations approach financial management. By embracing these dynamic budgeting techniques, businesses can enhance their responsiveness to changing market conditions, improve financial forecasting, and foster a culture of accountability among managers. As the business landscape continues to evolve, the importance of flexible budgeting strategies will only increase, making it essential for organizations to integrate these concepts into their financial planning processes. Ultimately, the ability to adapt budgets in real time will empower companies to navigate uncertainties and seize opportunities for growth more effectively.

在财务管理领域，理解各种预算技术对有效规划和控制至关重要。其中一种近年来越来越受到重视的技术是灵活预算的概念。与传统的固定预算不同，固定预算在活动水平变化时保持不变，而灵活预算可以根据实际表现和不同的产出水平进行调整。这种适应性使组织能够更有效地应对收入和支出的波动，使其成为管理者寻求优化财务表现的宝贵工具。滑动预算的本质在于它提供了财务表现的实时视图。与灵活预算相似，滑动预算旨在随着业务活动的变化而自动调整，提供了一种动态的预算方法。例如，如果一家公司经历了意外的销售激增，滑动预算将重新校准以反映增加的收入和相应的支出。这一特性不仅有助于保持准确的财务记录，还通过提供及时的财务健康洞察来增强决策过程。实施灵活预算或滑动预算需要对组织内的成本行为有透彻的理解。固定成本在生产水平不变的情况下保持不变，而可变成本则随着活动水平波动，必须进行分析以创建有效的预算模型。通过准确分类成本，管理者可以更精确地预测财务需求，并就资源分配做出明智的决策。此外，使用灵活预算或滑动预算可以显著改善绩效评估。传统预算往往导致对部门绩效的误导性评估，因为差异可能源于超出管理者控制的因素。相比之下，灵活预算允许更准确地比较实际结果和预期结果，考虑到实际的活动水平。这意味着管理者可以专注于运营效率，而不是因影响其预算的外部情况而受到惩罚。总之，采用灵活预算和滑动预算可以改变组织处理财务管理的方式。通过采用这些动态预算技术，企业可以增强对市场条件变化的响应能力，提高财务预测能力，并在管理者中培养责任文化。随着商业环境的不断演变，灵活预算策略的重要性只会增加，因此组织必须将这些概念整合到其财务规划过程中。最终，实时调整预算的能力将使公司更有效地应对不确定性并抓住增长机会。