zero-base planning and budgeting

简明释义

以零为基数的编制计划和预算

英英释义

例句

1.Using zero-base planning and budgeting 零基规划与预算 allowed us to identify unnecessary costs and allocate resources more efficiently.

使用零基规划与预算 zero-base planning and budgeting使我们能够识别不必要的成本，并更有效地分配资源。

2.The company adopted zero-base planning and budgeting 零基规划与预算 to ensure every department justifies its expenses from scratch.

公司采用了零基规划与预算 zero-base planning and budgeting，以确保每个部门从头开始证明其支出。

3.The project manager proposed zero-base planning and budgeting 零基规划与预算 for the new initiative to optimize funding allocation.

项目经理建议对新项目采用零基规划与预算 zero-base planning and budgeting以优化资金分配。

4.During the annual review, the finance team implemented zero-base planning and budgeting 零基规划与预算 to reassess all expenditures.

在年度审查期间，财务团队实施了零基规划与预算 zero-base planning and budgeting以重新评估所有支出。

5.Our organization shifted to zero-base planning and budgeting 零基规划与预算 to better align with strategic goals.

我们的组织转向了零基规划与预算 zero-base planning and budgeting，以更好地与战略目标对齐。

作文

In today's rapidly changing business environment, organizations must constantly evaluate their resources and expenditures to remain competitive. One effective approach that has gained popularity is zero-base planning and budgeting. This method involves starting from a 'zero base' at the beginning of each budgeting period, rather than simply adjusting previous budgets. By doing so, every function within the organization is analyzed for its needs and costs, allowing for a more efficient allocation of resources.The concept of zero-base planning and budgeting was first introduced in the 1970s as a response to the shortcomings of traditional budgeting methods. Traditional budgeting often leads to a culture of complacency where departments receive funding based on historical spending patterns, regardless of their current needs or contributions to organizational goals. In contrast, zero-base planning and budgeting requires managers to justify all expenses for each new period, ensuring that every dollar spent aligns with the strategic objectives of the organization.One of the primary benefits of zero-base planning and budgeting is its ability to foster a culture of accountability. Each department must defend its budget requests, which encourages careful consideration of resource allocation. This process not only helps identify unnecessary expenditures but also highlights areas where investment could drive growth and innovation. For example, a marketing department might realize that certain promotional activities are no longer effective and can reallocate those funds to digital marketing strategies that yield better results.Moreover, zero-base planning and budgeting enhances flexibility within an organization. As market conditions change, businesses can quickly adapt their budgets to address new challenges and opportunities. This adaptability is crucial in industries where consumer preferences shift rapidly, requiring companies to pivot their strategies swiftly. By using this budgeting method, organizations can ensure that they are not locked into outdated spending patterns that may hinder their responsiveness.However, implementing zero-base planning and budgeting is not without its challenges. The process can be time-consuming and requires a significant amount of data collection and analysis. Additionally, it may face resistance from employees who are accustomed to the traditional budgeting process. To overcome these hurdles, organizations need to invest in training and communication to ensure that all stakeholders understand the benefits of this approach.In conclusion, zero-base planning and budgeting offers a powerful alternative to traditional budgeting methods by promoting a thorough examination of all expenses and aligning them with strategic goals. While it may require more effort upfront, the long-term benefits of increased accountability, flexibility, and resource optimization make it a worthwhile endeavor for organizations aiming to thrive in a competitive landscape. As businesses continue to navigate the complexities of the modern economy, adopting innovative budgeting practices like zero-base planning and budgeting will be essential for sustained success.

在当今快速变化的商业环境中，组织必须不断评估其资源和支出，以保持竞争力。一种有效的方法是零基规划和预算。这种方法涉及在每个预算周期开始时从“零基”开始，而不是简单地调整以前的预算。通过这样做，组织内的每个职能都被分析其需求和成本，从而实现更有效的资源分配。零基规划和预算的概念最早是在20世纪70年代提出的，作为对传统预算方法缺陷的回应。传统预算往往导致一种自满的文化，各部门根据历史支出模式获得资金，而不考虑其当前需求或对组织目标的贡献。相反，零基规划和预算要求管理者为每个新周期辩护所有支出，确保每一美元的支出与组织的战略目标相一致。零基规划和预算的主要好处之一是能够促进问责文化。每个部门必须为其预算请求辩护，这鼓励对资源分配进行仔细考虑。这个过程不仅有助于识别不必要的支出，还突出可以推动增长和创新的投资领域。例如，营销部门可能会意识到某些促销活动不再有效，并可以将这些资金重新分配到产生更好结果的数字营销策略上。此外，零基规划和预算增强了组织内部的灵活性。随着市场条件的变化，企业可以迅速调整其预算以应对新的挑战和机遇。这种适应能力在消费者偏好迅速变化的行业中至关重要，要求公司迅速调整其战略。通过使用这种预算方法，组织可以确保它们不会被锁定在可能阻碍其响应能力的过时支出模式中。然而，实施零基规划和预算并非没有挑战。这个过程可能耗时，并需要大量的数据收集和分析。此外，它可能会遭遇来自习惯于传统预算过程的员工的抵制。为了克服这些障碍，组织需要投资于培训和沟通，以确保所有利益相关者理解这种方法的好处。总之，零基规划和预算通过促进对所有支出的彻底审查并将其与战略目标对齐，提供了一种强有力的替代传统预算方法的选择。虽然这可能需要更多的前期努力，但问责制、灵活性和资源优化的长期好处，使其成为寻求在竞争环境中蓬勃发展的组织值得追求的努力。随着企业继续应对现代经济的复杂性，采用像零基规划和预算这样的创新预算实践将对持续成功至关重要。