operating budget

简明释义

营业预算

英英释义

例句

1.Adjustments to the operating budget were necessary due to unforeseen expenses.

由于不可预见的费用，调整运营预算是必要的。

2.We have allocated funds in the operating budget for employee training programs.

我们在运营预算中为员工培训项目分配了资金。

3.The operating budget should include all expected revenues and expenses.

该运营预算应包括所有预期的收入和支出。

4.The company needs to finalize its operating budget for the next fiscal year.

公司需要为下一个财政年度确定其运营预算。

5.Management reviewed the operating budget to identify potential cost-saving measures.

管理层审查了运营预算以确定潜在的节省成本措施。

作文

An operating budget is a crucial financial tool for any organization, whether it be a business, a non-profit, or a government entity. It serves as a detailed plan that outlines the expected income and expenses over a specific period, typically a fiscal year. Understanding the concept of an operating budget (运营预算) is essential for effective financial management and strategic planning.The primary purpose of an operating budget (运营预算) is to provide a roadmap for the organization’s financial activities. It helps in forecasting revenues and allocating resources efficiently. By analyzing past performance and current market trends, organizations can make informed predictions about their financial future. For instance, a retail company may examine its sales data from previous years to estimate expected revenue for the upcoming year. This forecasting process is vital for setting realistic financial goals and ensuring the sustainability of the organization.Moreover, an operating budget (运营预算) facilitates better decision-making. With a clear understanding of expected income and expenses, managers can prioritize spending and make adjustments as necessary. For example, if a department anticipates higher operating costs due to increased demand for its services, it can proactively seek additional funding or cut back on less critical expenditures. This flexibility allows organizations to adapt to changing circumstances and maintain financial stability.Another important aspect of an operating budget (运营预算) is its role in performance evaluation. By comparing actual financial results to the budgeted figures, organizations can assess their financial health and operational efficiency. Variances between the budget and actual performance can indicate areas that require attention. For instance, if a company is consistently overspending in certain categories, it may need to investigate the reasons behind this trend and implement corrective actions. This ongoing evaluation process is vital for improving financial discipline and accountability within the organization.In addition to internal management, an operating budget (运营预算) is also essential for external stakeholders. Investors, creditors, and regulatory bodies often review budgets to gauge an organization’s financial viability. A well-prepared budget demonstrates transparency and instills confidence among stakeholders. For example, a non-profit organization seeking funding from donors will need to present a detailed operating budget (运营预算) to show how it plans to allocate resources effectively and achieve its mission.Creating an operating budget (运营预算) involves several steps. First, organizations must gather historical financial data and analyze trends. Next, they should involve key stakeholders in the budgeting process to ensure that all perspectives are considered. Following this, the organization can draft the budget, outlining expected revenues and expenses. Finally, the budget should be reviewed and approved by senior management or the board of directors before implementation.In conclusion, an operating budget (运营预算) is more than just a financial document; it is a strategic tool that guides an organization’s operations and decision-making processes. By providing a comprehensive overview of expected financial performance, it enables better resource allocation, enhances accountability, and fosters stakeholder trust. As such, mastering the intricacies of an operating budget (运营预算) is essential for anyone involved in financial planning and management.