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budgeting process

См. также в других словарях:

  • budgeting — bud‧get‧ing [ˈbʌdʒtɪŋ] noun [uncountable] ACCOUNTING FINANCE preparing budgets in order to plan and control the financial management of a person, business, or country: • The job includes business planning, budgeting and overseeing all of our… …   Financial and business terms

  • Conditional budgeting — is a budgeting approach designed for companies with fluctuating income, high fixed costs, or income depending on sunk costs, as well as NPOs and NGOs. The approach builds on the strengths of proven budgeting approaches, leverages the respective… …   Wikipedia

  • Participatory budgeting — is a process of democratic deliberation and decision making, in which ordinary residents decide how to allocate part of a municipal or public budget. Participatory budgeting allows citizens to present their demands and priorities for improvement …   Wikipedia

  • Zero-based budgeting — is a technique of planning and decision making which reverses the working process of traditional budgeting. In traditional incremental budgeting, departmental managers justify only increases over the previous year budget and what has been already …   Wikipedia

  • Output budgeting — is a wide ranging management technique introduced into the United States in the mid 1960s by Robert S. McNamara s collaborator Charles J. Hitch, not always with ready cooperation with the administrators and based on the industrial management… …   Wikipedia

  • Zero-Based Budgeting - ZBB — A method of budgeting in which all expenses must be justified for each new period. Zero based budgeting starts from a zero base and every function within an organization is analyzed for its needs and costs. Budgets are then built around what is… …   Investment dictionary

  • capital budgeting — noun The budgeting process in which a company plans its capital expenditure (the spending on assets of long term value) …   Wiktionary

  • Performance Based Budgeting — Adopting Public Sector’s Performance Based Budgeting to the private sector using the CPM framework. [Philip G. Joyce and Susan Sieg, Using Performance Information for Budgeting: Clarifying the Framework and Investigating Recent State Experience,… …   Wikipedia

  • Budget process — A budget process refers to the process by which governments create and approve a budget.· The Financial Service Department prepares worksheets to assist the department head in preparation of department budget estimates· The Administrator calls a… …   Wikipedia

  • Capital budgeting — (or investment appraisal) is the planning process used to determine whether a firm s long term investments such as new machinery, replacement machinery, new plants, new products, and research and development projects are worth pursuing.Many… …   Wikipedia

  • zero-base budgeting — a process in government and corporate finance of justifying an overall budget or individual budgeted items each fiscal year or each review period rather than dealing only with proposed changes from a previous budget. Abbr.: ZBB. Also, zero based… …   Useful english dictionary

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