operating budget

简明释义

计算日常费用

英英释义

例句

1.The company has allocated a significant portion of its operating budget to employee training programs.

公司已将其运营预算的很大一部分分配给员工培训项目。

2.The operating budget for marketing has increased by 15% compared to last year.

与去年相比，市场营销的运营预算增加了15%。

3.During the quarterly meeting, the team reviewed the operating budget to identify areas for cost reduction.

在季度会议上，团队审查了运营预算以确定节省成本的领域。

4.To improve efficiency, the management decided to revise the operating budget for the upcoming year.

为了提高效率，管理层决定修订即将到来的年度的运营预算。

5.We need to ensure that all departments adhere to their respective operating budgets this fiscal year.

我们需要确保所有部门在本财政年度遵守各自的运营预算。

作文

An operating budget is a crucial financial tool that organizations use to plan their day-to-day operations. It outlines the expected revenues and expenses over a specific period, usually a fiscal year. Understanding the concept of an operating budget (运营预算) is essential for both management and employees, as it directly impacts the financial health of the organization. To begin with, an operating budget (运营预算) serves as a roadmap for the organization’s financial activities. It helps managers allocate resources efficiently and sets performance benchmarks. By estimating income from sales or services and forecasting expenses such as salaries, utilities, and materials, organizations can create a comprehensive financial plan. This planning process allows them to identify potential shortfalls and take corrective actions before they become critical issues. Moreover, an operating budget (运营预算) fosters accountability within the organization. Departments are often given specific budgets, which they must adhere to. This encourages managers to monitor their spending closely and make informed decisions. If a department consistently exceeds its budget, it may need to justify its spending to upper management. This accountability ensures that all parts of the organization work towards common financial goals. In addition to promoting accountability, an operating budget (运营预算) also aids in performance evaluation. By comparing actual financial results against the budgeted figures, organizations can assess how well they are performing. Variances between the budget and actual results can provide insights into operational efficiency and areas needing improvement. For instance, if a company spends significantly more on marketing than planned, it may need to analyze the effectiveness of those expenditures and adjust future budgets accordingly. Furthermore, the preparation of an operating budget (运营预算) requires collaboration across various departments. Input from sales, marketing, production, and finance is essential to create a realistic budget. This collaborative effort not only enhances the accuracy of the budget but also fosters a sense of ownership among employees. When team members feel their contributions are valued, they are more likely to work towards achieving the budgetary goals. However, creating an operating budget (运营预算) can be challenging. Economic fluctuations, changes in market demand, and unforeseen expenses can all impact the accuracy of budget forecasts. Organizations must remain flexible and be prepared to adjust their budgets as necessary. Regular reviews and updates to the budget can help mitigate the risks associated with these uncertainties. In conclusion, an operating budget (运营预算) is a vital component of effective financial management in any organization. It provides a framework for planning, promotes accountability, facilitates performance evaluation, and encourages collaboration. While challenges exist in creating and maintaining an accurate budget, the benefits far outweigh the difficulties. By mastering the concept of an operating budget (运营预算), organizations can enhance their financial stability and ensure long-term success.