flexible budget

简明释义

机动预算

英英释义

例句

1.The finance department recommended adopting a flexible budget for the upcoming project.

财务部门建议为即将到来的项目采用灵活预算。

2.With a flexible budget, we can allocate resources more efficiently during peak seasons.

通过灵活预算，我们可以在高峰季节更有效地分配资源。

3.A flexible budget helps in tracking performance against varying levels of activity.

一个灵活预算有助于跟踪不同活动水平下的绩效。

4.Our team decided to implement a flexible budget to better accommodate unexpected expenses.

我们的团队决定实施一个灵活预算以更好地应对意外支出。

5.Using a flexible budget allows us to adjust our spending based on actual revenue.

使用灵活预算使我们能够根据实际收入调整支出。

作文

A flexible budget is an essential tool for businesses and organizations that want to adapt to changing circumstances. Unlike a static budget, which remains fixed regardless of actual activity levels, a flexible budget allows for adjustments based on real-time data. This adaptability makes it particularly useful in dynamic environments where market conditions can fluctuate significantly. For instance, a restaurant may experience varying customer volumes throughout the week; a flexible budget can help the management allocate resources efficiently, ensuring that they have enough staff during peak hours while minimizing costs during quieter times.The primary advantage of a flexible budget lies in its ability to provide a more accurate reflection of financial performance. By adjusting budgeted revenues and expenses to match actual output, companies can better assess their operational efficiency. For example, if a manufacturing company produces more units than anticipated, a flexible budget will account for the additional costs incurred, such as overtime pay or increased material usage. This level of detail enables managers to make informed decisions about cost control and resource allocation.Implementing a flexible budget requires thorough planning and an understanding of the various factors that influence costs. Organizations need to identify variable and fixed costs accurately. Variable costs change with production levels, such as raw materials and labor, while fixed costs, like rent and salaries, remain constant. The ability to differentiate between these two types of costs is crucial for creating a reliable flexible budget.Moreover, technology plays a significant role in the effectiveness of a flexible budget. Modern accounting software can facilitate real-time data analysis, allowing businesses to adjust their budgets quickly as conditions change. This technological integration not only streamlines the budgeting process but also enhances accuracy, enabling organizations to respond swiftly to market demands.In conclusion, a flexible budget is a valuable financial management tool that empowers organizations to navigate uncertainties in their operational environment. By allowing for adjustments based on actual performance, it provides a clearer picture of financial health and operational efficiency. As businesses face increasing volatility in today’s market, adopting a flexible budget approach can lead to more strategic decision-making and improved overall performance.

灵活预算是企业和组织适应变化环境的重要工具。与静态预算不同，静态预算在实际活动水平下保持不变，而灵活预算允许根据实时数据进行调整。这种适应性使其在市场条件可能显著波动的动态环境中特别有用。例如，一家餐厅在一周内可能会经历不同的顾客数量；灵活预算可以帮助管理层有效分配资源，确保在高峰时段有足够的员工，同时在较安静的时段降低成本。灵活预算的主要优势在于它能够更准确地反映财务表现。通过将预算收入和支出调整为实际产出，企业可以更好地评估其运营效率。例如，如果一家制造公司生产的单位数量超过预期，灵活预算将考虑到额外产生的成本，例如加班费或材料使用量增加。这种细致程度使管理者能够就成本控制和资源分配做出明智的决策。实施灵活预算需要充分的规划和对影响成本的各种因素的理解。组织需要准确识别可变成本和固定成本。可变成本随着生产水平的变化而变化，如原材料和劳动力，而固定成本（如租金和工资）保持不变。区分这两种成本对于创建可靠的灵活预算至关重要。此外，技术在灵活预算的有效性中扮演着重要角色。现代会计软件可以促进实时数据分析，使企业能够在条件变化时迅速调整预算。这种技术整合不仅简化了预算过程，还提高了准确性，使组织能够快速响应市场需求。总之，灵活预算是一个有价值的财务管理工具，使组织能够在其运营环境中的不确定性中航行。通过允许根据实际表现进行调整，它提供了财务健康状况和运营效率的更清晰图景。随着企业在当今市场中面临日益增加的波动性，采用灵活预算方法可以导致更具战略性的决策和整体绩效的改善。