operating budget

简明释义

营业收支预算

英英释义

例句

1.The operating budget is crucial for ensuring that all departments have the resources they need.

确保所有部门拥有所需资源的关键是运营预算。

2.The company approved the new operating budget for the upcoming fiscal year.

公司批准了即将到来的财年的新运营预算。

3.Each department must submit its proposed operating budget by the end of the month.

每个部门必须在本月底之前提交其拟议的运营预算。

4.We need to review our operating budget to identify areas where we can cut costs.

我们需要审查我们的运营预算，以找出可以削减成本的领域。

5.Management will present the operating budget at the quarterly meeting next week.

管理层将在下周的季度会议上展示运营预算。

作文

An effective organization requires careful planning and management of its resources, which is where the concept of an operating budget comes into play. An operating budget is a financial plan that outlines the expected revenues and expenses for a specific period, usually one year. It serves as a roadmap for the organization, helping to ensure that it operates within its means while also striving to achieve its goals. The importance of an operating budget cannot be overstated. It provides a framework for decision-making and helps managers allocate resources efficiently. By forecasting revenues and expenses, organizations can identify potential financial challenges before they arise, allowing for proactive measures to be taken. For instance, if an organization anticipates a decline in revenue, it can adjust its spending accordingly to avoid financial strain. Creating an operating budget involves several steps. First, an organization must gather historical data on its revenues and expenses. This information serves as a foundation for making informed predictions about future performance. Next, departments within the organization are asked to submit their budget requests based on their operational needs. These requests are then reviewed and adjusted as necessary to align with the overall financial goals of the organization. Once the operating budget is finalized, it is essential for management to monitor actual performance against the budget throughout the year. This monitoring process allows for timely adjustments to be made if actual revenues or expenses deviate significantly from what was planned. Regularly reviewing the operating budget helps ensure that the organization remains on track to meet its financial objectives. In addition to guiding day-to-day operations, an operating budget is also crucial for long-term strategic planning. It provides insights into which areas of the organization are performing well and which may need improvement. By analyzing budget variances, organizations can make informed decisions about where to invest resources for growth and development. Moreover, an operating budget fosters accountability within the organization. When departments have clear financial targets, they are more likely to take ownership of their performance. This accountability can lead to improved efficiency and cost management, as departments strive to meet their budgetary goals. In conclusion, the operating budget is an essential tool for any organization seeking to maintain financial health and achieve its objectives. It aids in resource allocation, supports strategic planning, and promotes accountability among departments. By effectively managing an operating budget, organizations can navigate the complexities of the business environment and position themselves for success in the future.

有效的组织需要仔细规划和管理其资源，这就是运营预算概念发挥作用的地方。运营预算是一个财务计划，概述了特定时期（通常为一年）的预期收入和支出。它为组织提供了一条路线图，帮助确保其在经济能力范围内运作，同时也努力实现其目标。运营预算的重要性不容小觑。它为决策提供了框架，并帮助管理者有效分配资源。通过预测收入和支出，组织可以在潜在的财务挑战出现之前识别出来，从而采取主动措施。例如，如果一个组织预见到收入下降，它可以相应地调整支出，以避免财务压力。创建运营预算涉及几个步骤。首先，组织必须收集其收入和支出的历史数据。这些信息作为对未来表现进行明智预测的基础。接下来，组织内的各个部门被要求根据其运营需求提交预算请求。这些请求随后会被审查并根据组织的整体财务目标进行必要的调整。一旦运营预算最终确定，管理层必须在整个年度内监控实际表现与预算之间的差异。这个监控过程允许在实际收入或支出与计划有显著偏差时及时进行调整。定期审核运营预算有助于确保组织保持在实现其财务目标的轨道上。除了指导日常运营外，运营预算对于长期战略规划也至关重要。它提供了有关组织哪些领域表现良好以及哪些领域可能需要改进的见解。通过分析预算差异，组织可以做出明智的决定，了解在哪里投资资源以促进增长和发展。此外，运营预算还促进了组织内部的问责制。当各部门拥有明确的财务目标时，它们更有可能对自己的表现负责。这种问责制可以导致提高效率和成本管理，因为各部门努力实现其预算目标。总之，运营预算是任何希望保持财务健康和实现其目标的组织的重要工具。它有助于资源分配，支持战略规划，并促进各部门之间的问责制。通过有效管理运营预算，组织可以驾驭商业环境的复杂性，为未来的成功奠定基础。