flexible budget method

简明释义

可变动预算法表

英英释义

例句

1.The manager decided to implement the flexible budget method to better accommodate fluctuations in sales.

经理决定实施灵活预算方法以更好地适应销售波动。

2.The flexible budget method proved to be particularly useful during the economic downturn.

在经济衰退期间，灵活预算方法被证明特别有用。

3.Using the flexible budget method allows businesses to adjust their financial plans based on actual performance.

使用灵活预算方法可以让企业根据实际表现调整其财务计划。

4.The finance team presented a report that illustrated the effectiveness of the flexible budget method during the past quarter.

财务团队提交了一份报告，展示了在过去一个季度中灵活预算方法的有效性。

5.By adopting the flexible budget method, the company was able to respond quickly to unexpected costs.

通过采用灵活预算方法，公司能够快速应对意外费用。

作文

In the world of business and finance, budgeting is a crucial aspect that can determine the success or failure of an organization. One effective approach to budgeting is the flexible budget method, which allows businesses to adapt their budgets based on actual performance and changing conditions. Unlike a static budget that remains fixed regardless of changes in activity levels, the flexible budget method provides a more dynamic tool for financial planning and analysis.The flexible budget method is particularly useful in environments where costs and revenues are closely tied to varying levels of output. For example, a manufacturing company may produce different quantities of products each month, leading to fluctuations in both costs and revenues. By using the flexible budget method, the company can adjust its budgeted figures according to the actual sales volume or production levels. This adjustment allows for a more accurate comparison between budgeted and actual performance, enabling management to make informed decisions.One of the key advantages of the flexible budget method is that it helps organizations identify variances in performance more effectively. When actual results deviate from budgeted figures, the flexible budget method allows managers to analyze whether these variances are due to changes in activity levels or other factors. For instance, if a company experiences higher sales than anticipated, the flexible budget method can help determine whether the increased revenue is a result of increased production efficiency or simply higher demand. This insight is invaluable for strategic planning and resource allocation.Implementing the flexible budget method requires careful planning and a good understanding of cost behavior. Organizations must categorize their costs into fixed and variable components. Fixed costs remain constant regardless of production levels, while variable costs fluctuate with changes in output. By accurately identifying these cost behaviors, businesses can create a flexible budget that reflects how costs will change with different levels of activity.Moreover, the flexible budget method enhances accountability within an organization. When managers are aware that budgets can be adjusted based on actual performance, they are more likely to take ownership of their departments' financial outcomes. This sense of responsibility can drive performance improvements and foster a culture of continuous monitoring and evaluation.In conclusion, the flexible budget method is an essential tool for modern businesses seeking to navigate the complexities of financial management. Its ability to adapt to changing circumstances makes it superior to traditional static budgets. By providing a clearer picture of performance and facilitating better decision-making, the flexible budget method empowers organizations to respond effectively to market dynamics and enhance their overall financial health. As businesses continue to face uncertainties and rapid changes in their environments, adopting the flexible budget method could be a key factor in achieving long-term success.

在商业和金融的世界中，预算是一个至关重要的方面，它可以决定一个组织的成功或失败。一种有效的预算方法是灵活预算方法，它允许企业根据实际表现和变化条件调整其预算。与固定预算不同，固定预算无论活动水平如何变化都保持不变，而灵活预算方法提供了一种更动态的财务规划和分析工具。灵活预算方法在成本和收入与不同的产出水平密切相关的环境中尤其有用。例如，一家制造公司可能每个月生产不同数量的产品，导致成本和收入波动。通过使用灵活预算方法，公司可以根据实际销售量或生产水平调整其预算数字。这种调整使预算与实际表现之间的比较更加准确，使管理层能够做出明智的决策。灵活预算方法的一个关键优势是它帮助组织更有效地识别绩效差异。当实际结果偏离预算数字时，灵活预算方法允许管理者分析这些差异是由于活动水平的变化还是其他因素。例如，如果一家公司经历了比预期更高的销售，灵活预算方法可以帮助确定增加的收入是由于生产效率的提高还是仅仅是需求的增加。这种洞察对于战略规划和资源分配是无价的。实施灵活预算方法需要仔细的规划和对成本行为的良好理解。组织必须将其成本分类为固定和可变组成部分。固定成本在生产水平不变的情况下保持不变，而可变成本则随着产出变化而波动。通过准确识别这些成本行为，企业可以创建一个反映成本如何随不同活动水平变化的灵活预算。此外，灵活预算方法增强了组织内部的问责制。当管理者意识到预算可以根据实际表现进行调整时，他们更有可能对其部门的财务结果负责。这种责任感可以推动绩效改善，并培养持续监测和评估的文化。总之，灵活预算方法是现代企业在应对复杂财务管理时必不可少的工具。它适应变化的能力使其优于传统的静态预算。通过提供更清晰的绩效图景并促进更好的决策，灵活预算方法使组织能够有效应对市场动态，增强整体财务健康。随着企业继续面临不确定性和快速变化的环境，采用灵活预算方法可能是实现长期成功的关键因素。