rolling budget

简明释义

滚计预算

英英释义

例句

1.The CEO emphasized the importance of maintaining a rolling budget 滚动预算 for strategic planning.

首席执行官强调了维持滚动预算 rolling budget在战略规划中的重要性。

2.The finance team updated the rolling budget 滚动预算 every month to reflect the latest revenue forecasts.

财务团队每月更新滚动预算 rolling budget以反映最新的收入预测。

3.Using a rolling budget 滚动预算 allows us to adapt quickly to changing market conditions.

使用滚动预算 rolling budget使我们能够快速适应变化的市场条件。

4.With a rolling budget 滚动预算, we can forecast our expenses more accurately over time.

通过滚动预算 rolling budget，我们可以更准确地预测我们的开支。

5.Our department relies on a rolling budget 滚动预算 to manage project costs effectively throughout the year.

我们的部门依靠滚动预算 rolling budget有效管理全年项目成本。

作文

In today's fast-paced business environment, organizations are constantly seeking ways to adapt to changing circumstances and improve their financial planning. One effective tool that has gained popularity is the rolling budget, which allows companies to maintain a flexible approach to budgeting. A rolling budget (滚动预算) is a continuously updated budget that extends beyond the traditional fiscal year. Instead of being fixed for a specific period, it is regularly adjusted to reflect real-time changes in the business landscape. This method provides several advantages over conventional budgeting practices.First and foremost, a rolling budget enhances responsiveness. In a world where market conditions can shift rapidly due to economic fluctuations, technological advancements, or competitive pressures, having a static budget can be detrimental. With a rolling budget, organizations can revise their financial projections on a monthly or quarterly basis, allowing them to react promptly to new opportunities or challenges. This adaptability is crucial for maintaining a competitive edge.Furthermore, a rolling budget promotes better forecasting accuracy. Traditional budgets often rely on assumptions made at the beginning of the fiscal year, which can quickly become outdated. In contrast, a rolling budget incorporates actual performance data, enabling businesses to make informed decisions based on current trends. By continually updating their budget, organizations can identify variances between projected and actual performance, facilitating more accurate future predictions.Another significant benefit of a rolling budget is improved resource allocation. When budgets are static, departments may hoard resources to avoid cuts in the next fiscal year. However, with a rolling budget, funds can be allocated more dynamically based on current needs and priorities. This flexibility allows organizations to invest in areas that show promise while scaling back on less productive initiatives.Moreover, a rolling budget fosters a culture of continuous improvement within an organization. Since the budget is reviewed and revised regularly, employees are encouraged to monitor their performance closely and seek ways to enhance efficiency. This ongoing evaluation process can lead to innovative solutions and better overall performance.Despite its advantages, implementing a rolling budget requires careful consideration. Organizations must invest time and resources into developing robust forecasting models and ensuring that all departments are aligned with the budgeting process. Additionally, there may be resistance from employees who are accustomed to traditional budgeting methods. To overcome these challenges, leadership should communicate the benefits of a rolling budget effectively and provide training to facilitate the transition.In conclusion, the rolling budget (滚动预算) is a powerful financial management tool that offers organizations the flexibility to adapt to changing circumstances. By enhancing responsiveness, improving forecasting accuracy, enabling better resource allocation, and fostering a culture of continuous improvement, a rolling budget can significantly contribute to an organization's success in a dynamic business environment. As companies continue to navigate uncertainty, embracing this budgeting approach may prove to be a strategic advantage.

在当今快速变化的商业环境中，组织不断寻求适应变化和改善财务规划的方法。一种越来越受欢迎的有效工具是滚动预算，它允许公司保持灵活的预算方法。滚动预算是一个持续更新的预算，超越了传统的财政年度。它不是针对特定时期而固定的，而是定期调整以反映商业环境中的实时变化。这种方法提供了几个相对于传统预算实践的优势。首先，滚动预算增强了响应能力。在市场条件由于经济波动、技术进步或竞争压力而迅速变化的世界中，拥有一个静态预算可能是有害的。通过滚动预算，组织可以每月或每季度修订其财务预测，使其能够迅速对新机会或挑战做出反应。这种适应性对于维持竞争优势至关重要。此外，滚动预算促进了更好的预测准确性。传统预算通常依赖于在财政年度开始时做出的假设，这些假设很快就会过时。相比之下，滚动预算包括实际业绩数据，使企业能够根据当前趋势做出明智的决策。通过不断更新预算，组织可以识别预计与实际业绩之间的差异，从而促进更准确的未来预测。滚动预算的另一个显著好处是改善资源分配。当预算是静态时，各部门可能会囤积资源，以避免在下一个财政年度削减。然而，通过滚动预算，资金可以根据当前需求和优先事项更动态地分配。这种灵活性使组织能够投资于显示潜力的领域，同时缩减对生产率较低的项目的投入。此外，滚动预算在组织内部培养了持续改进的文化。由于预算定期审查和修订，员工被鼓励密切监测自己的表现并寻求提高效率的方法。这一持续评估过程可以导致创新解决方案和整体表现的改善。尽管有其优势，实施滚动预算需要仔细考虑。组织必须投入时间和资源开发稳健的预测模型，并确保所有部门在预算过程中保持一致。此外，可能会有来自习惯于传统预算方法的员工的抵制。为了克服这些挑战，领导层应有效沟通滚动预算的好处，并提供培训以促进过渡。总之，滚动预算是一个强大的财务管理工具，为组织提供了适应变化的灵活性。通过增强响应能力、改善预测准确性、实现更好的资源分配以及培养持续改进的文化，滚动预算可以显著促进组织在动态商业环境中的成功。随着公司继续应对不确定性，采用这种预算方法可能证明是一种战略优势。