fixed budget; mechanical budget; static budget

简明释义

固定预算

英英释义

例句

1.Using a fixed budget (固定预算) allowed us to prioritize our spending on essential items.

使用固定预算（固定预算）让我们能够优先考虑对必需品的支出。

2.The mechanical budget (机械预算) approach is often criticized for being too rigid and not adaptable to changes.

机械预算（机械预算）的方法常常被批评为过于僵化，无法适应变化。

3.Our project was completed under a fixed budget (固定预算), which helped us manage costs effectively.

我们的项目在一个固定预算（固定预算）下完成，这帮助我们有效地管理成本。

4.For the annual conference, we set a static budget (静态预算) that wouldn't change regardless of attendance.

对于年度会议，我们设定了一个静态预算（静态预算），无论出席人数如何都不会改变。

5.The team struggled to stay within the mechanical budget (机械预算) because of unexpected expenses.

由于意外开支，团队很难保持在机械预算（机械预算）之内。

作文

In the world of finance and budgeting, understanding different types of budgets is crucial for effective management and planning. Among these, the terms fixed budget (固定预算), mechanical budget (机械预算), and static budget (静态预算) are often used interchangeably, yet they have distinct meanings and applications that every financial manager should be aware of.A fixed budget refers to a budget that remains unchanged regardless of changes in activity levels or operational circumstances. For instance, if a company allocates a specific amount of funds for marketing, this amount will not fluctuate even if the company's sales increase or decrease. The advantage of a fixed budget is its simplicity and clarity, allowing managers to plan expenditures without the need for constant adjustments. However, it can also be a limitation, as it does not account for unexpected changes in the business environment, which can lead to overspending or underspending.On the other hand, a mechanical budget is a more rigid approach to budgeting, where past financial data is used to project future budgets without considering external factors or changes in strategy. This type of budget often relies heavily on formulas and historical performance metrics to determine future allocations. While a mechanical budget can provide consistency, it may also stifle innovation and adaptability, as it does not allow for flexibility in response to new opportunities or challenges.Lastly, a static budget is similar to a fixed budget, as it is set at the beginning of a period and does not change throughout that period. The primary difference lies in its application; a static budget is typically used in organizations where operations are relatively stable and predictable. For example, a manufacturing company with steady production levels might benefit from a static budget that allows it to allocate resources efficiently based on expected outcomes. However, like the fixed budget, it can become problematic in dynamic environments where flexibility is necessary.In conclusion, while the terms fixed budget, mechanical budget, and static budget share similarities, they each serve unique purposes in financial management. A fixed budget provides clarity and simplicity, a mechanical budget offers consistency based on historical data, and a static budget is effective in stable environments. Understanding these differences is essential for managers who aim to optimize their budgeting processes and make informed financial decisions that align with their organizational goals.

在财务和预算的世界中，理解不同类型的预算对于有效的管理和规划至关重要。在这些预算中，fixed budget（固定预算）、mechanical budget（机械预算）和static budget（静态预算）这几个术语常常被交替使用，但它们具有不同的含义和应用，每位财务经理都应该了解。fixed budget是指一种预算，无论活动水平或运营情况如何变化，都保持不变。例如，如果一家公司为营销分配了一定金额的资金，那么即使公司的销售额增加或减少，这个金额也不会波动。fixed budget的优点在于其简单明了，使管理者能够在不需要不断调整的情况下规划支出。然而，它也可能成为一个限制，因为它不考虑商业环境中的意外变化，这可能导致超支或不足。另一方面，mechanical budget是一种更严格的预算方法，其中使用过去的财务数据来预测未来的预算，而不考虑外部因素或战略的变化。这种类型的预算通常严重依赖公式和历史绩效指标来确定未来的分配。虽然mechanical budget可以提供一致性，但它也可能抑制创新和适应能力，因为它不允许对新机会或挑战做出灵活反应。最后，static budget与fixed budget相似，因为它在一个时期开始时设定，并且在该期间内不会改变。主要区别在于其应用；static budget通常用于运营相对稳定和可预测的组织。例如，一家生产水平稳定的制造公司可能会受益于一种static budget，使其能够根据预期结果有效分配资源。然而，与fixed budget一样，在动态环境中，它可能会变得有问题，因为灵活性是必要的。总之，虽然fixed budget、mechanical budget和static budget这几个术语有相似之处，但它们在财务管理中各自服务于独特的目的。fixed budget提供清晰和简单，mechanical budget基于历史数据提供一致性，而static budget在稳定的环境中有效。理解这些差异对于希望优化预算流程并做出与组织目标一致的明智财务决策的管理者至关重要。