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“零基预算”全称叫做“以零为基础的编制计划和预算的方法”,它是当前管理间接费用的一种新的有效方法。零基预算法,它的基本原理是:对于任何一个预算(计划)期,任何一种费用项目的开支数,不是从原有的基础出发,即根本不考虑基期的费用开支水平,而是一切以零为起点,从根本上来考虑各个费用项目的必要性和合理性。零基预算的具体做法,大体上可分为以下三个
The so called “zero-based budget” is called a “zero-based approach to planning and budgeting,” and it is a new and effective way to manage indirect costs today. The basic principle of zero-based budgeting is that for any budget (plan) period, the expenditure for any type of cost item does not start from the original basis, that is, it does not consider the expenditure level of the base period, but everything Taking zero as a starting point, we should consider the necessity and rationality of each expense item from the root. The specific practices of zero-based budgeting can be broadly divided into the following three