static budget

简明释义

静态预算

英英释义

例句

1.The company decided to use a static budget for the upcoming year, which means they will not adjust it based on actual performance.

公司决定在即将到来的一年使用静态预算，这意味着他们不会根据实际表现调整预算。

2.A static budget can be useful for planning purposes, but it may not reflect real-time changes in expenses.

静态预算在规划目的上可能很有用，但它可能无法反映实时的费用变化。

3.For new projects, it's often recommended to start with a static budget to establish initial financial expectations.

对于新项目，通常建议开始时使用静态预算来建立初步的财务预期。

4.The finance team prepared a static budget for the department, which was approved by management without any revisions.

财务团队为部门准备了一份静态预算，并得到了管理层的批准，没有任何修订。

5.During the review meeting, we realized that sticking to a static budget limited our ability to respond to unexpected costs.

在回顾会议上，我们意识到坚持静态预算限制了我们应对意外成本的能力。

作文

A budget is an essential tool for any organization, as it helps in planning and controlling financial resources. Among the various types of budgets, the static budget stands out for its simplicity and effectiveness in certain situations. A static budget (静态预算) is a fixed budget that remains unchanged regardless of the level of activity or output. This type of budget is typically created at the beginning of a financial period and does not adjust to fluctuations in revenue or expenses. The static budget is particularly useful for organizations with stable operations, where costs and revenues do not vary significantly from month to month.One of the key advantages of a static budget (静态预算) is its ease of preparation and implementation. Since the budget is based on predetermined figures, it allows managers to focus on other important aspects of the business without worrying about constant adjustments. For example, if a company decides to allocate $100,000 for marketing expenses in a year, this amount will remain fixed in the static budget (静态预算). Regardless of whether the marketing department spends less or more than the allocated amount, the budget remains the same, providing a clear framework for financial planning.However, the static budget (静态预算) also has its limitations. One major drawback is that it does not account for unexpected changes in the business environment. For instance, if a sudden increase in demand occurs, the organization may need to spend more on production to meet customer needs. In such cases, the fixed nature of the static budget (静态预算) can lead to overspending or underspending, as the budget does not adapt to actual performance. This inflexibility can hinder an organization's ability to respond to market dynamics effectively.Another limitation of a static budget (静态预算) is its potential to create a false sense of security. Managers may feel complacent when operating under a fixed budget, believing they have sufficient funds to cover all expenses. However, if unforeseen circumstances arise, such as an economic downturn or increased competition, the organization may find itself in a precarious financial situation. Therefore, while a static budget (静态预算) can provide a useful baseline for planning, it is crucial for managers to remain vigilant and adaptable.In conclusion, the static budget (静态预算) serves as a fundamental tool in financial management, offering simplicity and stability for organizations with predictable operations. Its fixed nature allows for straightforward planning and monitoring of expenses. However, businesses must be aware of its limitations, particularly in dynamic environments where flexibility is essential. To maximize the effectiveness of a static budget (静态预算), organizations should complement it with regular reviews and adjustments based on actual performance and changing market conditions. By doing so, they can ensure that their financial planning remains relevant and responsive to the ever-evolving business landscape.

预算是任何组织的重要工具，因为它有助于规划和控制财务资源。在各种预算类型中，static budget（静态预算）因其简单性和在某些情况下的有效性而脱颖而出。static budget（静态预算）是一种固定预算，无论活动或产出的水平如何，都保持不变。这种类型的预算通常在财务周期开始时制定，并且不会根据收入或支出的波动进行调整。static budget（静态预算）对于那些运营稳定、成本和收入在每月之间变化不大组织特别有用。static budget（静态预算）的一个主要优点是其准备和实施的简单性。由于预算基于预定的数字，它使管理者能够专注于业务的其他重要方面，而无需担心不断的调整。例如，如果一家公司决定在一年内为市场营销支出分配10万美元，那么这个金额将在static budget（静态预算）中保持固定。无论市场营销部门是否花费少于或多于分配的金额，预算保持不变，为财务规划提供了清晰的框架。然而，static budget（静态预算）也有其局限性。一个主要的缺点是它不考虑商业环境中意外变化。例如，如果突然出现需求增加，组织可能需要在生产上花费更多，以满足客户需求。在这种情况下，static budget（静态预算）的固定性质可能导致超支或少支，因为预算并未适应实际表现。这种不灵活性可能会阻碍组织有效应对市场动态的能力。static budget（静态预算）的另一个局限性是它可能造成虚假的安全感。管理者可能会在固定预算下感到自满，认为他们有足够的资金来覆盖所有费用。然而，如果出现意外情况，例如经济衰退或竞争加剧，组织可能会发现自己处于危险的财务状况。因此，虽然static budget（静态预算）可以提供有用的基准进行规划，但管理者必须保持警惕和适应能力。总之，static budget（静态预算）作为财务管理的基本工具，为具有可预测运营的组织提供简单性和稳定性。其固定的性质允许对支出进行简单的规划和监控。然而，企业必须意识到其局限性，特别是在需要灵活性的动态环境中。为了最大化static budget（静态预算）的有效性，组织应定期审查并根据实际表现和市场条件变化进行调整。通过这样做，他们可以确保其财务规划保持相关性，并能对不断变化的商业环境作出响应。