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1 budgeting line
фин., учет строка [статья\] бюджетирования* (конкретная категория однородных доходов или расходов, выделенная в качестве самостоятельной статьи при составлении бюджетов и осуществлении их контроля)Syn:budget line 2)See: -
2 budgeting line
Большой англо-русский и русско-английский словарь > budgeting line
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3 budgeting
сущ. составление сметы;
составление бюджета - budgeting line - profit budgeting budgeting of manufacturing and volume variances groundup budgeting zero-base budgeting Ассигнование(планирование) budgeting составление бюджета ~ составление сметы ~ финансовое планирование resource ~ составление сметы на ресурсыБольшой англо-русский и русско-английский словарь > budgeting
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4 line-item budgeting
фин., учет постатейное бюджетирование* (метод бюджетирования, при котором расходы и доходы планируются в разбивке по отдельным категориям однородных статей; напр., отдельно планируются расходы на выплату заработной платы, отдельно — представительские расходы, отдельно — расходы по обслуживанию оборудования и т. д.; в отличие от планирования в разбивке по конкретным проектам или целевым программам)See: -
5 line item budgeting
фин., учет = line-item budgeting -
6 line-item budget
фин., учет постатейный бюджет, бюджет с постатейной разбивкой* (бюджет, в котором расходы классифицируются по направлениям расходования, а доходы — по источникам их возникновения)See: -
7 budget line item
фин. статья бюджета (конкретное направление расходов или доходов, выделенное в бюджете в рамках данной категории расходов/доходов для упрощения планирования, учета и контроля расходов/доходов)Syn:See: -
8 budget line
1) эк. бюджетная линия (линия на графике, которая отражает различные комбинации двух товаров, доступные потребителю при заданном уровне дохода)Syn:See:2) фин. строка [статья\] бюджета* (строка в бюджете, которая выделена для отражения определенной категории расходов или доходов и которой присвоен определенный номер; обычно внутри каждой категории выделяются конкретные направления расходов или доходов)Syn:See:* * ** * *бюджетная линия; бюджетная строка. . Словарь экономических терминов . -
9 programme budgeting
фин., учет программное бюджетирование, бюджетирование по программам* (метод бюджетирования, при котором расходы и доходы планируются и контролируются в разбивке по конкретным целевым программам и проектам, а не по группам однородных расходов и доходов; характерно для составления и контроля бюджетов государственных учреждений)See: -
10 бюджетная линия
Большой англо-русский и русско-английский словарь > бюджетная линия
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11 near cash
!гос. фин. The resource budget contains a separate control total for “near cash” expenditure, that is expenditure such as pay and current grants which impacts directly on the measure of the golden rule.This paper provides background information on the framework for the planning and control of public expenditure in the UK which has been operated since the 1998 Comprehensive Spending Review (CSR). It sets out the different classifications of spending for budgeting purposes and why these distinctions have been adopted. It discusses how the public expenditure framework is designed to ensure both sound public finances and an outcome-focused approach to public expenditure.The UK's public spending framework is based on several key principles:"consistency with a long-term, prudent and transparent regime for managing the public finances as a whole;" "the judgement of success by policy outcomes rather than resource inputs;" "strong incentives for departments and their partners in service delivery to plan over several years and plan together where appropriate so as to deliver better public services with greater cost effectiveness; and"the proper costing and management of capital assets to provide the right incentives for public investment.The Government sets policy to meet two firm fiscal rules:"the Golden Rule states that over the economic cycle, the Government will borrow only to invest and not to fund current spending; and"the Sustainable Investment Rule states that net public debt as a proportion of GDP will be held over the economic cycle at a stable and prudent level. Other things being equal, net debt will be maintained below 40 per cent of GDP over the economic cycle.Achievement of the fiscal rules is assessed by reference to the national accounts, which are produced by the Office for National Statistics, acting as an independent agency. The Government sets its spending envelope to comply with these fiscal rules.Departmental Expenditure Limits ( DEL) and Annually Managed Expenditure (AME)"Departmental Expenditure Limit ( DEL) spending, which is planned and controlled on a three year basis in Spending Reviews; and"Annually Managed Expenditure ( AME), which is expenditure which cannot reasonably be subject to firm, multi-year limits in the same way as DEL. AME includes social security benefits, local authority self-financed expenditure, debt interest, and payments to EU institutions.More information about DEL and AME is set out below.In Spending Reviews, firm DEL plans are set for departments for three years. To ensure consistency with the Government's fiscal rules departments are set separate resource (current) and capital budgets. The resource budget contains a separate control total for “near cash” expenditure, that is expenditure such as pay and current grants which impacts directly on the measure of the golden rule.To encourage departments to plan over the medium term departments may carry forward unspent DEL provision from one year into the next and, subject to the normal tests for tautness and realism of plans, may be drawn down in future years. This end-year flexibility also removes any incentive for departments to use up their provision as the year end approaches with less regard to value for money. For the full benefits of this flexibility and of three year plans to feed through into improved public service delivery, end-year flexibility and three year budgets should be cascaded from departments to executive agencies and other budget holders.Three year budgets and end-year flexibility give those managing public services the stability to plan their operations on a sensible time scale. Further, the system means that departments cannot seek to bid up funds each year (before 1997, three year plans were set and reviewed in annual Public Expenditure Surveys). So the credibility of medium-term plans has been enhanced at both central and departmental level.Departments have certainty over the budgetary allocation over the medium term and these multi-year DEL plans are strictly enforced. Departments are expected to prioritise competing pressures and fund these within their overall annual limits, as set in Spending Reviews. So the DEL system provides a strong incentive to control costs and maximise value for money.There is a small centrally held DEL Reserve. Support from the Reserve is available only for genuinely unforeseeable contingencies which departments cannot be expected to manage within their DEL.AME typically consists of programmes which are large, volatile and demand-led, and which therefore cannot reasonably be subject to firm multi-year limits. The biggest single element is social security spending. Other items include tax credits, Local Authority Self Financed Expenditure, Scottish Executive spending financed by non-domestic rates, and spending financed from the proceeds of the National Lottery.AME is reviewed twice a year as part of the Budget and Pre-Budget Report process reflecting the close integration of the tax and benefit system, which was enhanced by the introduction of tax credits.AME is not subject to the same three year expenditure limits as DEL, but is still part of the overall envelope for public expenditure. Affordability is taken into account when policy decisions affecting AME are made. The Government has committed itself not to take policy measures which are likely to have the effect of increasing social security or other elements of AME without taking steps to ensure that the effects of those decisions can be accommodated prudently within the Government's fiscal rules.Given an overall envelope for public spending, forecasts of AME affect the level of resources available for DEL spending. Cautious estimates and the AME margin are built in to these AME forecasts and reduce the risk of overspending on AME.Together, DEL plus AME sum to Total Managed Expenditure (TME). TME is a measure drawn from national accounts. It represents the current and capital spending of the public sector. The public sector is made up of central government, local government and public corporations.Resource and Capital Budgets are set in terms of accruals information. Accruals information measures resources as they are consumed rather than when the cash is paid. So for example the Resource Budget includes a charge for depreciation, a measure of the consumption or wearing out of capital assets."Non cash charges in budgets do not impact directly on the fiscal framework. That may be because the national accounts use a different way of measuring the same thing, for example in the case of the depreciation of departmental assets. Or it may be that the national accounts measure something different: for example, resource budgets include a cost of capital charge reflecting the opportunity cost of holding capital; the national accounts include debt interest."Within the Resource Budget DEL, departments have separate controls on:"Near cash spending, the sub set of Resource Budgets which impacts directly on the Golden Rule; and"The amount of their Resource Budget DEL that departments may spend on running themselves (e.g. paying most civil servants’ salaries) is limited by Administration Budgets, which are set in Spending Reviews. Administration Budgets are used to ensure that as much money as practicable is available for front line services and programmes. These budgets also help to drive efficiency improvements in departments’ own activities. Administration Budgets exclude the costs of frontline services delivered directly by departments.The Budget preceding a Spending Review sets an overall envelope for public spending that is consistent with the fiscal rules for the period covered by the Spending Review. In the Spending Review, the Budget AME forecast for year one of the Spending Review period is updated, and AME forecasts are made for the later years of the Spending Review period.The 1998 Comprehensive Spending Review ( CSR), which was published in July 1998, was a comprehensive review of departmental aims and objectives alongside a zero-based analysis of each spending programme to determine the best way of delivering the Government's objectives. The 1998 CSR allocated substantial additional resources to the Government's key priorities, particularly education and health, for the three year period from 1999-2000 to 2001-02.Delivering better public services does not just depend on how much money the Government spends, but also on how well it spends it. Therefore the 1998 CSR introduced Public Service Agreements (PSAs). Each major government department was given its own PSA setting out clear targets for achievements in terms of public service improvements.The 1998 CSR also introduced the DEL/ AME framework for the control of public spending, and made other framework changes. Building on the investment and reforms delivered by the 1998 CSR, successive spending reviews in 2000, 2002 and 2004 have:"provided significant increase in resources for the Government’s priorities, in particular health and education, and cross-cutting themes such as raising productivity; extending opportunity; and building strong and secure communities;" "enabled the Government significantly to increase investment in public assets and address the legacy of under investment from past decades. Departmental Investment Strategies were introduced in SR2000. As a result there has been a steady increase in public sector net investment from less than ¾ of a per cent of GDP in 1997-98 to 2¼ per cent of GDP in 2005-06, providing better infrastructure across public services;" "introduced further refinements to the performance management framework. PSA targets have been reduced in number over successive spending reviews from around 300 to 110 to give greater focus to the Government’s highest priorities. The targets have become increasingly outcome-focused to deliver further improvements in key areas of public service delivery across Government. They have also been refined in line with the conclusions of the Devolving Decision Making Review to provide a framework which encourages greater devolution and local flexibility. Technical Notes were introduced in SR2000 explaining how performance against each PSA target will be measured; and"not only allocated near cash spending to departments, but also – since SR2002 - set Resource DEL plans for non cash spending.To identify what further investments and reforms are needed to equip the UK for the global challenges of the decade ahead, on 19 July 2005 the Chief Secretary to the Treasury announced that the Government intends to launch a second Comprehensive Spending Review (CSR) reporting in 2007.A decade on from the first CSR, the 2007 CSR will represent a long-term and fundamental review of government expenditure. It will cover departmental allocations for 2008-09, 2009-10 and 2010 11. Allocations for 2007-08 will be held to the agreed figures already announced by the 2004 Spending Review. To provide a rigorous analytical framework for these departmental allocations, the Government will be taking forward a programme of preparatory work over 2006 involving:"an assessment of what the sustained increases in spending and reforms to public service delivery have achieved since the first CSR. The assessment will inform the setting of new objectives for the decade ahead;" "an examination of the key long-term trends and challenges that will shape the next decade – including demographic and socio-economic change, globalisation, climate and environmental change, global insecurity and technological change – together with an assessment of how public services will need to respond;" "to release the resources needed to address these challenges, and to continue to secure maximum value for money from public spending over the CSR period, a set of zero-based reviews of departments’ baseline expenditure to assess its effectiveness in delivering the Government’s long-term objectives; together with"further development of the efficiency programme, building on the cross cutting areas identified in the Gershon Review, to embed and extend ongoing efficiency savings into departmental expenditure planning.The 2007 CSR also offers the opportunity to continue to refine the PSA framework so that it drives effective delivery and the attainment of ambitious national standards.Public Service Agreements (PSAs) were introduced in the 1998 CSR. They set out agreed targets detailing the outputs and outcomes departments are expected to deliver with the resources allocated to them. The new spending regime places a strong emphasis on outcome targets, for example in providing for better health and higher educational standards or service standards. The introduction in SR2004 of PSA ‘standards’ will ensure that high standards in priority areas are maintained.The Government monitors progress against PSA targets, and departments report in detail twice a year in their annual Departmental Reports (published in spring) and in their autumn performance reports. These reports provide Parliament and the public with regular updates on departments’ performance against their targets.Technical Notes explain how performance against each PSA target will be measured.To make the most of both new investment and existing assets, there needs to be a coherent long term strategy against which investment decisions are taken. Departmental Investment Strategies (DIS) set out each department's plans to deliver the scale and quality of capital stock needed to underpin its objectives. The DIS includes information about the department's existing capital stock and future plans for that stock, as well as plans for new investment. It also sets out the systems that the department has in place to ensure that it delivers its capital programmes effectively.This document was updated on 19 December 2005.Near-cash resource expenditure that has a related cash implication, even though the timing of the cash payment may be slightly different. For example, expenditure on gas or electricity supply is incurred as the fuel is used, though the cash payment might be made in arrears on aquarterly basis. Other examples of near-cash expenditure are: pay, rental.Net cash requirement the upper limit agreed by Parliament on the cash which a department may draw from theConsolidated Fund to finance the expenditure within the ambit of its Request forResources. It is equal to the agreed amount of net resources and net capital less non-cashitems and working capital.Non-cash cost costs where there is no cash transaction but which are included in a body’s accounts (or taken into account in charging for a service) to establish the true cost of all the resourcesused.Non-departmental a body which has a role in the processes of government, but is not a government public body, NDPBdepartment or part of one. NDPBs accordingly operate at arm’s length from governmentMinisters.Notional cost of a cost which is taken into account in setting fees and charges to improve comparability with insuranceprivate sector service providers.The charge takes account of the fact that public bodies donot generally pay an insurance premium to a commercial insurer.the independent body responsible for collecting and publishing official statistics about theUK’s society and economy. (At the time of going to print legislation was progressing tochange this body to the Statistics Board).Office of Government an office of the Treasury, with a status similar to that of an agency, which aims to maximise Commerce, OGCthe government’s purchasing power for routine items and combine professional expertiseto bear on capital projects.Office of the the government department responsible for discharging the Paymaster General’s statutoryPaymaster General,responsibilities to hold accounts and make payments for government departments and OPGother public bodies.Orange bookthe informal title for Management of Risks: Principles and Concepts, which is published by theTreasury for the guidance of public sector bodies.Office for NationalStatistics, ONS60Managing Public Money————————————————————————————————————————"GLOSSARYOverdraftan account with a negative balance.Parliament’s formal agreement to authorise an activity or expenditure.Prerogative powerspowers exercisable under the Royal Prerogative, ie powers which are unique to the Crown,as contrasted with common-law powers which may be available to the Crown on the samebasis as to natural persons.Primary legislationActs which have been passed by the Westminster Parliament and, where they haveappropriate powers, the Scottish Parliament and the Northern Ireland Assembly. Begin asBills until they have received Royal Assent.arrangements under which a public sector organisation contracts with a private sectorentity to construct a facility and provide associated services of a specified quality over asustained period. See annex 7.5.Proprietythe principle that patterns of resource consumption should respect Parliament’s intentions,conventions and control procedures, including any laid down by the PAC. See box 2.4.Public Accountssee Committee of Public Accounts.CommitteePublic corporationa trading body controlled by central government, local authority or other publiccorporation that has substantial day to day operating independence. See section 7.8.Public Dividend finance provided by government to public sector bodies as an equity stake; an alternative to Capital, PDCloan finance.Public Service sets out what the public can expect the government to deliver with its resources. EveryAgreement, PSAlarge government department has PSA(s) which specify deliverables as targets or aimsrelated to objectives.a structured arrangement between a public sector and a private sector organisation tosecure an outcome delivering good value for money for the public sector. It is classified tothe public or private sector according to which has more control.Rate of returnthe financial remuneration delivered by a particular project or enterprise, expressed as apercentage of the net assets employed.Regularitythe principle that resource consumption should accord with the relevant legislation, therelevant delegated authority and this document. See box 2.4.Request for the functional level into which departmental Estimates may be split. RfRs contain a number Resources, RfRof functions being carried out by the department in pursuit of one or more of thatdepartment’s objectives.Resource accountan accruals account produced in line with the Financial Reporting Manual (FReM).Resource accountingthe system under which budgets, Estimates and accounts are constructed in a similar wayto commercial audited accounts, so that both plans and records of expenditure allow in fullfor the goods and services which are to be, or have been, consumed – ie not just the cashexpended.Resource budgetthe means by which the government plans and controls the expenditure of resources tomeet its objectives.Restitutiona legal concept which allows money and property to be returned to its rightful owner. Ittypically operates where another person can be said to have been unjustly enriched byreceiving such monies.Return on capital the ratio of profit to capital employed of an accounting entity during an identified period.employed, ROCEVarious measures of profit and of capital employed may be used in calculating the ratio.Public Privatepartnership, PPPPrivate Finance Initiative, PFIParliamentaryauthority61Managing Public Money"————————————————————————————————————————GLOSSARYRoyal charterthe document setting out the powers and constitution of a corporation established underprerogative power of the monarch acting on Privy Council advice.Second readingthe second formal time that a House of Parliament may debate a bill, although in practicethe first substantive debate on its content. If successful, it is deemed to denoteParliamentary approval of the principle of the proposed legislation.Secondary legislationlaws, including orders and regulations, which are made using powers in primary legislation.Normally used to set out technical and administrative provision in greater detail thanprimary legislation, they are subject to a less intense level of scrutiny in Parliament.European legislation is,however,often implemented in secondary legislation using powers inthe European Communities Act 1972.Service-level agreement between parties, setting out in detail the level of service to be performed.agreementWhere agreements are between central government bodies, they are not legally a contractbut have a similar function.Shareholder Executive a body created to improve the government’s performance as a shareholder in businesses.Spending reviewsets out the key improvements in public services that the public can expect over a givenperiod. It includes a thorough review of departmental aims and objectives to find the bestway of delivering the government’s objectives, and sets out the spending plans for the givenperiod.State aidstate support for a domestic body or company which could distort EU competition and sois not usually allowed. See annex 4.9.Statement of Excessa formal statement detailing departments’ overspends prepared by the Comptroller andAuditor General as a result of undertaking annual audits.Statement on Internal an annual statement that Accounting Officers are required to make as part of the accounts Control, SICon a range of risk and control issues.Subheadindividual elements of departmental expenditure identifiable in Estimates as single cells, forexample cell A1 being administration costs within a particular line of departmental spending.Supplyresources voted by Parliament in response to Estimates, for expenditure by governmentdepartments.Supply Estimatesa statement of the resources the government needs in the coming financial year, and forwhat purpose(s), by which Parliamentary authority is sought for the planned level ofexpenditure and income.Target rate of returnthe rate of return required of a project or enterprise over a given period, usually at least a year.Third sectorprivate sector bodies which do not act commercially,including charities,social and voluntaryorganisations and other not-for-profit collectives. See annex 7.7.Total Managed a Treasury budgeting term which covers all current and capital spending carried out by the Expenditure,TMEpublic sector (ie not just by central departments).Trading fundan organisation (either within a government department or forming one) which is largely orwholly financed from commercial revenue generated by its activities. Its Estimate shows itsnet impact, allowing its income from receipts to be devoted entirely to its business.Treasury Minutea formal administrative document drawn up by the Treasury, which may serve a wide varietyof purposes including seeking Parliamentary approval for the use of receipts asappropriations in aid, a remission of some or all of the principal of voted loans, andresponding on behalf of the government to reports by the Public Accounts Committee(PAC).62Managing Public Money————————————————————————————————————————GLOSSARY63Managing Public MoneyValue for moneythe process under which organisation’s procurement, projects and processes aresystematically evaluated and assessed to provide confidence about suitability, effectiveness,prudence,quality,value and avoidance of error and other waste,judged for the public sectoras a whole.Virementthe process through which funds are moved between subheads such that additionalexpenditure on one is met by savings on one or more others.Votethe process by which Parliament approves funds in response to supply Estimates.Voted expenditureprovision for expenditure that has been authorised by Parliament. Parliament ‘votes’authority for public expenditure through the Supply Estimates process. Most expenditureby central government departments is authorised in this way.Wider market activity activities undertaken by central government organisations outside their statutory duties,using spare capacity and aimed at generating a commercial profit. See annex 7.6.Windfallmonies received by a department which were not anticipated in the spending review.———————————————————————————————————————— -
12 budget
1. сущ.1)а) фин., учет бюджет, смета, финансовый план (план доходов и расходов на определенный срок; может иметься в виду соответствующий план государства, региона, компании или отдельного домохозяйства)ATTRIBUTES:
municipal budget — муниципальный бюджет, бюджет муниципального образования
national [state\] budget — государственный бюджет
COMBS:
a budget data — бюджетные данные, бюджетная информация
an item in [on\] a budget — статья в бюджете
the budget debate; the debate on the budget — обсуждение бюджета
The budget debate [the debate on the budget\] lasted for two days. — Обсуждение бюджета продолжались два дня.
to submit [present\] a budget — предоставить бюджет на рассмотрение
to pass [approve\] the budget — принять [одобрить, утвердить\] бюджет
The council could refuse to set a legal budget which would result in its being unable to borrow money and pay its employees. — Совет может отказаться от составления официального бюджета, в результате чего не сможет брать кредиты и оплачивать труд своих служащих.
See:consumer budget 1), actual budget, administrative budget, adopted budget, advertising and promotion budget, advertising budget, alternative budget, annual budget, appropriated budget, bottom-up budget, balanced budget, bottom-up budgeting, baseline budget, capital budget, cash budget, civilian budget, Common Budget, complete budget, congressional budget, continuous budget, consolidated budget, consolidated cash budget, construction budget 1), cost of goods manufactured budget, cost of goods sold budget, current budget, defense budget, deficit budget, departmental budget, direct labour budget, direct materials budget, draft budget, executive budget, family budget, federal budget 1), financial budget, fixed assets budget, fixed budget, flexed budget, flexible budget, forecast budget, full-employment budget, functional budget, high-employment budget, household budget, incremental budget, labour budget, lame-duck budget, life-cycle budget, line-item budget, local budget, long-range budget, manufacturing overhead budget, marketing budget, master budget, materials budget, merchandise budget, military budget, national income accounts budget, non-appropriated budget, operating budget, original budget, overhead budget, partial budget, participative budget, performance budget, planned budget, president's budget, production budget, profit budget, pro forma budget, programme budget, promotion budget 1) а), project budget 1) а), proposed budget, publicity budget, purchasing budget, regulatory budget, revised budget, sales cost budget, selling and administrative expense budget, short-range budget, state budget, stock budget, supporting budget, surplus budget, tax expenditure budget, top-down budget, training budget 1) а), travel budget 1) а), Treasury Budget, unbalanced budget, unified budget, zero-based budget, budget analyst, budget balance, budget deficit, budget director, budget surplus, budget accountant, budget allocation, budget analysis, budget analyst, budget assumption, budget authority, budget balance, budget bill, Budget Bureau, budget category, budget classification, budget day, budget deficit, budget director, budget engineer, budget estimates, budget examiner, budget expenditures, budget line, budget message, budget officer, budget planning, budget price, budget process, budget programming, budget proposal, budget receipts, budget report, budget resolution, budget revenues, budget statement, budget variance, budget year, balance the budget, Congressional Budget Office, Financial Statement and Budget Report, off-budget, Office of Management and Budget, on-budget, budgeting, backdoor financing, highlightsб) фин., учет бюджет (план хозяйственный деятельности, выраженный не в денежных, а в натуральных единицах; напр., план производства, в котором данные о количестве использованных материалов, запасов незавершенного производства на конец и начало планируемого периода и количестве готовой продукции приводятся в физических (натуральных) единицах измерения: штуках, килограммах и т. п.)See:production budget, labour budget, materials budget, stock budget, quantitative budget, purchasing budget, budget accountant2) фин., учет бюджет (сумма, выделенная на реализацию какой-л. программы, осуществление проекта или покрытие каких-л. целевых расходов)ATTRIBUTES:
tight budget — напряженный [ограниченный, стесненный\] бюджет
to exceed [stretch\] a budget — выходить за пределы бюджета
to cut [reduce\] a budget — урезать [сократить\] бюджет
See:advertising budget, construction budget 2), consumer budget 2), administrative budget, budget level, advertising and promotion budget, federal budget 1), training budget 1) б), travel budget 1) б), total budget, publicity budget, promotion budget 1) б), project budget 1) б) budget constraint3) фин., учет бюджет, бюджетный фонд* (единый пул средств, образуемый в течение данного периода и предназначенный для покрытия ряда расходов)To get reimbursed from our budget for purchases, you must fill out a voucher form. — Чтобы получить возмещение стоимости покупки из нашего закупочного фонда, вы должны заполнить подтверждающий документ.
4) эк. прир. баланс (схема движения какого-л. ресурса и оценка его запаса на начало и конец периода)energy budget — энергетический баланс (количественное описание энергообмена в физической или экологической системе)
See:5) общ. запас, большое количество.2. гл.If you don't dedicate an adequate budget of time and money to marketing, it's unlikely you'll attract enough customers to sustain and grow your venture. — Маловероятно, что вам удастся привлечь достаточное количество клиентов, чтобы поддерживать и развивать свое предприятие, если вы не выделите на маркетинг достаточное количество времени и денег.
фин., учет намечать, планировать, составлять бюджет [смету\], бюджетировать; предусматривать [выделять\] в бюджете, ассигновать по бюджету (выделять в бюджете сумму на какую-л. цель)to budget expenditures — составлять бюджет [смету\] расходов
The council is budgeting for a 25% increase in expenditure on roads. — Совет планирует двадцатипятипроцентное увеличение расходов на дороги.
How will I know how much to budget for my entire cruise vacation? — Как я узнаю, какие средства нужно выделить на весь круиз?
The university had to budget for an increase in the number of students. — Университету пришлось предусмотреть в бюджете средства на увеличение числа студентов.
See:3. прил.1) эк. дешевый, недорогой; экономичныйbudget price — низкая [невысокая\] цена
Syn:See:budget price 1)2) общ. малобюджетный, имеющий ограниченный бюджет, с ограниченными средствамиSee:
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бюджет: 1) детальный план (предполагаемые размеры) расходов и доходов правительства на новый финансовый год; 2) прогноз финансового положения предприятия (компании) в течение определенного периода; расчет материальных затрат и потребностей; обычно расчет идет от бюджета производства и материальных затрат к наличному бюджету и далее - к расчетному балансу компании и счету прибылей; 3) смета расходов и доходов по проекту, мероприятию; см. balanced budget; 4) экономичный, на основе продуманного бюджета, дешевый (напр., бюджетный отдых (budget holiday)).* * *• /vt/ ассигновать• бюджет* * *бюджет; смета; финансовая смета; планируемые расходы; план по расходам; план по расходам и доходам. Детальная смета финансовой деятельности, например, рекламный бюджет (смета расходов на рекламу), план сбыта, бюджет капиталовложений (смета инвестиций в основной капитал) . ассигновать; предусматривать в бюджете Словарь экономических терминов .* * *Финансы/Кредит/Валюта-----роспись денежных доходов и расходов государства, предприятия на определенный период, утвержденный в законодательном порядке см. bdgt-----количественное выражение плана, помощь для его координации и воплощения -
13 cost
1. сущ.1) эк. стоимость, затраты, издержки редк. цена (величина затрат, которые необходимо совершить, чтобы получить что-л.; характеристика предмета или действия; как правило, выражается в денежном выражении, но в некоторых случаях может быть в натуральном выражении; как правило, во всех случаях можно использовать перевод "цена", но это изменяет риторику текста, подчеркивая важность этих затрат)cost of [smth\] — стоимость чего-л., цена чего-л.
at a high cost — по высокой цене, с высокими затратами
His need for self-expression can be satisfied, but at a high cost.
As it now stands, nursing homes deliver a low perceived value at a high cost.
It is good practice to charge costs as direct where possible. — Хорошим правилом является начисление максимально большого числа затрат как прямых затрат.
A mortgage helps you buy your home, but there are many additional costs that you need to consider. — Ипотека помогает вам купить дом, но вы должны понимать, что в этом случае имеют место некоторые дополнительные расходы.
See:CHILD [object\]: abandonment cost, above-the-line cost, administrative cost, advertising cost, agency cost, amortized cost, bankruptcy cost, bond issue cost, borrowing cost, budgeted cost, collection cost, cost of insurance charge, credit subsidy cost, debt service cost, acquisition cost, cost of production, cost of capital, cost of living, cost of sales, flotation cost, interest cost, imputed cost, inventory carrying cost, inventory ordering cost, opportunity cost, out-of-pocket costs, past service cost, pension cost, replacement cost, reproduction cost, salary cost CHILD [type\]: absolute cost, accounting cost, alternative cost, annual equivalent cost, depreciated cost, economic cost, explicit cost, fixed cost, hidden cost, implicit cost, mixed cost, normal cost, overhead cost, true interest cost, variable cost CHILD [agent\]: cost appraiser, cost estimator, cost to consumer, cost function, cost price, below cost, cost and freight, cost and insurance, cost, insurance, freight, cost, insurance, freight, cost, insurance, freight2)а) мн., эк. издержки, затраты (величина затрат, которые несет какое-л. лицо в своей деятельности; как правило, идет речь о компании; может употребляться без уточнения типа затрат)If the company's costs increase 4 percent, it can raise prices 6 percent. — Если затраты компании увеличатся на 4 процента, это может привести к повышению цен на 6 процентов.
However, company's costs also rose and, in the early 1980s, the company was forced to downsize and concentrate its stores on paint and wallpaper.
to cut [reduce\] costs — снижать затраты
The company reduces its costs by eliminating some of its obligations to its employees. — Компания снижает свои затраты, отказываясь от части обязательств перед своими работниками.
These measures taken together are expected to cut costs by 30–50%. — Можно ожидать, что все эти меры вместе приведут к снижению затрат на 30–50%
Syn:See:cost accountant, costs accountant, cost advantage, cost analyst, cost budgeting, cost centre, cost sharing, benefit-cost ratio, cost-benefit analysis, cost-volume-profit analysis, factors of productionб) мн., юр. судебные издержки [расходы\]2. гл.with costs — с возложением судебных издержек на сторону, проигравшую дело
1) эк. стоить (о цене, выраженной в денежном эквиваленте); обходитьсяThis car costs only $24 000. — Эта машина стоит всего лишь 24 тыс. долл.
2) общ. требовать (усилий, страданий и т. д.); обходитьсяThe city whose conquest had cost him so dear. — Город, завоевание которого обошлось ему так дорого.
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затраты, стоимость, цена: первоначальные или долгосрочные затраты (прямые, косвенные, денежные и неденежные), которые имеют место при приобретении, производстве, предоставлении товаров или услуг; см. acquisition cost;* * *издержки; затраты; расходы; себестоимость; стоимость;, себестоимость. . Словарь экономических терминов .* * *издержки, расходызатрата, как правило, денег на покупку товаров и услуг; расходы, обычно денежные, понесенные для достижения цели (расходы на производство определенных товаров, возведение фабрики или закрытие отделения)см. opportunity cost -
14 item
сущ.1)а) общ. (отдельный) предмет, единица, элемент (в списке, в группе, в наборе и т. п., напр., пункт в докладе, товар (товарная позиция) в перечне товаров и т. п.)They reduced the price on many items. — Они снизили цену на многие товары.
See:consumer items, cost item, delivery item, questionnaire item, item non-response, item-by-item methodб) банк. документ* (в банковских операциях: обозначение отдельного чека, переводного векселя или иного подобного инструмента, с помощью которого осуществляются расчеты)See:cash item 1), exception item, noncash item 1), on-us item, return items, transit item, financial instrument2) общ. вопрос ( в повестке дня), проблемаSyn:4) учет статья (бюджета, бухгалтерской отчетности, платежного баланса)item of income [expenditure\] — статья [расходная\] дохода
See:credit item, debit item, active item, balancing item, balance of payments, cost item, discretionary item, extraordinary item, line-item budgeting, monetary item, cash item, off-balance-sheet item5) учет = accounting record
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каждый отдельный предмет, единица: 1) бухгалтерская запись, статья баланса; 2) в расчетах: чек, вексель, операция (единица учета).* * *позиция; статья; объект. . Словарь экономических терминов .* * *вид товара, товар-----пункт; параграф -
15 system
1) система; способ; метод2) устройство; строй3) классификация4) учение5) сеть (дорог)
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