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1 budgeting period
Экономика: бюджетный период -
2 budgeting period
s.período presupuestario. -
3 period
nпериод, срок; время
- accrual period
- accounting period
- actual period
- additional period
- adjustment period
- annual accounting period
- apprehensive period
- assessment period
- audit period
- availability period
- average period
- average collection period
- bailout period
- base period
- bidding period
- blocked period
- blocking period
- breaking-in period
- broken period
- budgeting period
- business period
- busy period
- calendar period
- collection period
- collection period on debts
- commissioning period
- commitment period
- comparable period
- compensation period
- consignment period
- contractual period
- convention priority period
- conversion period
- cooling-off period
- credit period
- crediting period
- credit repayment period
- crisis period
- current period
- cycle period
- delivery period
- depression period
- design period
- discount period
- disinflation period
- dispatch period
- drawdown period
- earning period
- economic period
- effective period
- emergency period
- employment period
- erection period
- evaluation period
- execution period
- exhibition period
- expired period
- exploration period
- extended period for filing
- filing period
- financial period
- fiscal period
- fixed period
- fixed assets turnover period
- full period
- grace period
- guarantee period
- guarantee-covered period
- holding period
- idle period
- implementation period
- inaction period
- indefinite period
- indemnity period
- indicated period
- inexpired period
- inflationary period
- installation period
- insurance period
- insured period
- interest period
- interest capitalization period
- interest paying period
- introduction period
- inventory period
- lease period
- leasing period
- licence period
- life period of capital
- loading period
- long period
- long-run period
- maintenance period
- maturity period
- maximum period
- minimum period
- motion period
- negotiation period
- nonextendable period
- normal operating period
- normative period
- observation period
- offering period
- off-season period
- operating period
- operation period
- order period
- organization period
- past period
- payback period
- payment period
- payoff period
- payout period
- payroll period
- peak period
- peak trading period
- peak traffic period
- planned period
- planning period
- policy period
- prior period
- priority period
- probationary period
- processing period
- project period
- projected period
- prolonged period
- qualifying period
- quoted period
- recessionary period
- recoupment period
- recovery period
- redemption period
- reference period
- renewal period
- reorder period
- repayment period
- replenishment period
- reporting period
- repricing period
- reproduction period
- reserve computation period
- reserve maintenance period
- rest period
- revaluation period
- review period
- running period
- running-in period
- run time period
- scheduling period
- service period
- shipping period
- short period
- shutdown period
- slack period
- specified period
- standard period
- standby period
- starting period
- start-up period
- stated period
- statutory period
- subscription period
- succeeding period
- taxable period
- taxation period
- tendering period
- tender validity period
- testing period
- time period
- training period
- transitional period
- trial period
- turnover period
- unemployment period
- usage period
- useful life period
- validity period
- waiting period
- warranty period
- wearout period
- working period
- write-off period
- period for exchange
- period for eligibility for benefits and deductions
- period for making a claim
- period of adjustment
- period of an agreement
- period of availability
- period of cancellation
- period of circulation
- period of consignment
- period of a contract
- period of coupon payments
- period of credit
- period of delay
- period of delivery
- period of designing
- period of dispatch
- period of distribution
- period of employment
- period of encumbrance
- period of execution of a contract
- period of forecast
- period of grace
- period of guarantee
- period of high demand
- period of inflation
- period of insurance
- period of a licence
- period of a licence agreement
- period of limitation
- period of loan repayment
- period of maturity
- period of migration
- period of nonuse
- period of notice
- period of operation
- period of probation
- period of production
- period of recession
- period of reconstruction
- period of recoupment
- period of rehabilitation
- period of repayment
- period of rescheduling
- period of restructuring
- period of service
- period of storage
- period of storing
- period of studies
- period of survey operation
- period of time
- period of training
- period of transition
- period of transportation
- period of turnover
- period of unemployment
- period of upward tendency
- period of upward trend
- period of use
- period of validity
- period of warranty
- period to maturity
- period under report
- period under review
- for a period of
- over a period
- over the period to maturity
- within the prescribed period
- period allowed for appealing
- exceed a period
- extend a period
- grant an additional period
- prolong a period
- prolong a guarantee period
- quote a periodEnglish-russian dctionary of contemporary Economics > period
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4 budgeting process
фин., учет процесс бюджетирования, бюджетный процесс (процесс составления бюджетов и контроля их исполнения; включает постановку целей, предварительную оценку величины расходов и доходов, утверждение бюджетов, контроль за их исполнением и корректировку отдельных показателей; термин применяется главным образом по отношению к процессу составления бюджетов частными организациями)Syn:See: -
5 capital budgeting
фін., бухг. оцінка доцільності капіталовкладень; прийняття рішення про капіталовкладення; розрахунок прибутковості капіталовкладень процес, за яким оцінюються, добираються, порівнюються та перевіряються інвестиційні проекти (project) з метою вибору найефективнішого варіанта капіталовкладень; ♦ за умови доцільності капіталовкладень приймається рішення про вартість проекту, виходячи в основному з капітальних витрат (capital expenditure); до технічних засобів визначення доцільності капіталовкладень слід включити середню норму доходу (average rate of return), період окупності (payback period¹), внутрішню ставку доходності (internal rate of return), чисту поточну вартість (net present value), індекс прибутковості (profitability index)capital budgeting ‡ capital budgeting methods (384) -
6 payback period
фін., банк. період окупності; термін окупності1. проміжок часу, за який повністю повертаються початкові інвестовані кошти (investment²); ♦ період окупності являє собою показник, за яким визначаються та схвалюються інвестиційні проекти підприємства; за підрахунком визначається розмір річного грошового потоку (cash flow) проекту (project) відповідно до коштів початкової інвестиції; напр., початкові інвестиційні кошти, вкладені у проект, становлять 80 000 грн; підприємство зобов'язалось їх повернути інвестору через три роки, бо річний грошовий потік проекту забезпечить 30 000 грн протягом наступних трьох років; за підрахунком (3 х 30 000), проект за три роки дасть грошовий потік у сумі 90 000 грн; отже, на повернення початкових інвестиційних коштів піде часу менше, ніж визначено; проект з такими гарантіями ефективний і заохочує будь-якого інвестора. 2. проміжок часу, протягом якого сплачується позика (loan)═════════■═════════acceptable payback period бажаний період окупності; long payback period довгий період окупності; maximum payback period максимальний період окупності; reasonable payback period прийнятний період окупності; short payback period короткий період окупності═════════□═════════to amend the payback period вносити/внести зміни в період окупності; to calculate a payback period підраховувати/підрахувати період окупності; to estimate a payback period підраховувати/ підрахувати приблизно період окупності; to extend the payback period продовжувати/продовжити період окупності; to fix the payback period встановлювати/встановити період окупностіpayback period¹:: pay-off period:: payout time; payback period¹ ‡ capital budgeting methods (384)* * *скор. PBPстрок окупності капіталовкладень; строк повернення капіталовкладень; період окупності інвестицій -
7 priority-based budgeting
Fina method of budgeting in which budget requests are accompanied by a statement outlining the changes which would occur if the prior period budget were to be increased or decreased by a certain amount or percentage. These changes are prioritized. -
8 budget period
гос. фин., учет бюджетный период (период, на который разрабатывается бюджет; на предприятии обычно совпадает с отчетным периодом организации; основной государственный бюджет составляется на год, однако наряду с основным могут разрабатываться и более долгосрочные бюджеты)See:budget year, accounting period, budgeted balance sheet, budgeted income statement, budget preparation, budgeting process, budget process* * * -
9 incremental budgeting
Fina method of budget setting in which the prior period budget is used as a base for the current budget, which is set by adjusting the prior period budget to take account of any anticipated changes -
10 CAPITAL BUDGETING
Экономический анализ эффективности инвестиций
Планирование и расчет рентабельности капиталовложений компании. Процесс составления бюджета включает в себя поиск подходящих инвестиционных проектов, оценку рентабельности этих проектов, изыскание источников долгосрочного капитала для финансирования инвестиций, определение стоимости капитала, контроль за расходами и др. См. Investment appraisal, Discounted cash flow, Payback period, Marginal efficiency of capital/investment.Новый англо-русский словарь-справочник. Экономика. > CAPITAL BUDGETING
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11 бюджетный период
1) Law: commitment period (= период обязательств)2) Economy: budgetary period, budgeting period, fiscal period3) Banking: budget period4) EBRD: financial period -
12 período presupuestario
• budget period• budgetary period• budgeting period -
13 período presupuestario
m.budget period, budgeting period, budgetary period. -
14 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.———————————————————————————————————————— -
15 budget process
а) гос. фин. (регламентированная законом деятельность органов государственной власти по составлению, рассмотрению, утверждению и исполнению бюджетов; термин также применяется по отношению к аналогичной деятельности местных органов управления)б) фин. (деятельность компании по составлению, рассмотрению и исполнению внутренних бюджетов компании)Syn:See: -
16 actividad
f.1 activity.desplegar una gran actividad to be in a flurry of activityen actividad activeactividades para el tiempo libre leisure activities2 alertness.* * *1 activity\estar en plena actividad to be in full swing* * *noun f.1) activity2) work* * *SF1) (=acción) activityestos son meses de escasa actividad en el sector hotelero — these months are not very busy in the hotel sector
ha sido una jornada de escasa actividad bursátil — trading was slow o sluggish on the stock exchange today
en actividad: el volcán aún está en actividad — the volcano is still active
2) (=tarea profesional) workextraescolar* * *a) ( ocupación) activityb) (vida, movimiento) activity* * *= activity, ferment, operation, pursuit, business [businesses, -pl.], proaction, occasion.Ex. The vocabulary used in conjunction with PRECIS is split in two sections, one part for Entities (or things) and the other for Attributes (properties of things, for example colour, weight; activities of things, for example flow, and properties of activities, for example, slow, turbulent).Ex. Despite the ferment that was going on in the scientific information field during the middle years of the decade of the '50's, the ADI was struggling to survive; membership had shrunk to only 200.Ex. With the advent of micro-computers even much smaller cataloguing operations can effectively be computerised.Ex. What is more arguable is whether or not it is a bibliographical pursuit at all since it bears little relationship to the physical nature of the book.Ex. I think this whole business about whether punctuation is obtrusive or not is quite honestly not worth discussing.Ex. Based on their experience of mutual benefit over the past 3 years, both university libraries have transformed the goal of their interinstitutional agreement from protection to proaction.Ex. Children must be involved in important school occasions like school play performances, orchestral and choir concerts.----* actividad al aire libre = outdoor activity.* actividad bibliotecaria = library activity.* actividad comercial = commercial activity.* actividad complementaria = follow-up activity.* actividad conjunta = cooperative effort.* actividad cultural = cultural activity.* actividad de extensión bibliotecaria = outreach activity.* actividad dirigida a recabar fondos = fundraiser [fund-raiser].* actividad editorial = publishing activity.* actividad extraescolar = extra-mural event, after-school activity, out-of-school activity.* actividad física = physical activity.* actividad fundamental = core activity.* actividad investigadora = research activity.* actividad lúdica = recreational activity.* actividad mental = mental activity.* actividad política = political activity.* actividad principal = core activity.* actividad profesional = professional activity.* actividad programada = planned activity.* actividad secundaria = sidelight activity.* actividad social = social activity.* actividad suplementaria = sideline.* bullir de actividad = be a hive of activity.* campo de actividad = area of application.* centro de actividad = focal point.* Clasificación Industrial General de las Actividades Económicas (NACE) = General Industrial Classification of Economic Activities (NACE).* con muchas actividades = event-filled.* desempeñar las actividades de uno = conduct + affairs.* desempeño de actividades = conduct of business.* desempeño de las actividades = conduct of affairs.* diversificar las actividades = branch out (into), branch into.* falta de actividad = inactivity, inaction.* horas de poca actividad = slack hours.* industria de actividades al aire libre, la = outdoor industry, the.* iniciar las actividades = get + things going, get + things rolling, start + the ball rolling, set + the ball rolling.* intervalo de cese de actividad interactiva = interactive timeout interval (ITI).* lleno de actividades = event-filled.* llevar a cabo actividades = conduct + business.* llevar a cabo una actividad = conduct + activity.* memoria de actividad realizada = interim report.* muestreo de actividades = activity sampling.* período de baja actividad = dry spell.* período de poca actividad = slack time, slack period, slack activity time.* planear una actividad = plot + activity.* presupuestación por actividades = performance budgeting.* presupuesto asignado por actividades = performance budget.* programa de actividades = timetable of activities, calendar of events, events calendar.* promover una actividad = launch + activity.* realización de actividades = conduct of business.* realizar actividades = conduct + business, do + activities.* realizar una actividad = engage in + practice, engage in + activity, perform + activity, conduct + activity.* registro de actividades realizadas = logbook [log book].* ser un hervidero de actividad = be a hive of activity.* suspender actividades = cease + activities.* tarea orientada hacia una actividad = activity-oriented task.* tasa de actividad = activity rate.* * *a) ( ocupación) activityb) (vida, movimiento) activity* * *= activity, ferment, operation, pursuit, business [businesses, -pl.], proaction, occasion.Ex: The vocabulary used in conjunction with PRECIS is split in two sections, one part for Entities (or things) and the other for Attributes (properties of things, for example colour, weight; activities of things, for example flow, and properties of activities, for example, slow, turbulent).
Ex: Despite the ferment that was going on in the scientific information field during the middle years of the decade of the '50's, the ADI was struggling to survive; membership had shrunk to only 200.Ex: With the advent of micro-computers even much smaller cataloguing operations can effectively be computerised.Ex: What is more arguable is whether or not it is a bibliographical pursuit at all since it bears little relationship to the physical nature of the book.Ex: I think this whole business about whether punctuation is obtrusive or not is quite honestly not worth discussing.Ex: Based on their experience of mutual benefit over the past 3 years, both university libraries have transformed the goal of their interinstitutional agreement from protection to proaction.Ex: Children must be involved in important school occasions like school play performances, orchestral and choir concerts.* actividad al aire libre = outdoor activity.* actividad bibliotecaria = library activity.* actividad comercial = commercial activity.* actividad complementaria = follow-up activity.* actividad conjunta = cooperative effort.* actividad cultural = cultural activity.* actividad de extensión bibliotecaria = outreach activity.* actividad dirigida a recabar fondos = fundraiser [fund-raiser].* actividad editorial = publishing activity.* actividad extraescolar = extra-mural event, after-school activity, out-of-school activity.* actividad física = physical activity.* actividad fundamental = core activity.* actividad investigadora = research activity.* actividad lúdica = recreational activity.* actividad mental = mental activity.* actividad política = political activity.* actividad principal = core activity.* actividad profesional = professional activity.* actividad programada = planned activity.* actividad secundaria = sidelight activity.* actividad social = social activity.* actividad suplementaria = sideline.* bullir de actividad = be a hive of activity.* campo de actividad = area of application.* centro de actividad = focal point.* Clasificación Industrial General de las Actividades Económicas (NACE) = General Industrial Classification of Economic Activities (NACE).* con muchas actividades = event-filled.* desempeñar las actividades de uno = conduct + affairs.* desempeño de actividades = conduct of business.* desempeño de las actividades = conduct of affairs.* diversificar las actividades = branch out (into), branch into.* falta de actividad = inactivity, inaction.* horas de poca actividad = slack hours.* industria de actividades al aire libre, la = outdoor industry, the.* iniciar las actividades = get + things going, get + things rolling, start + the ball rolling, set + the ball rolling.* intervalo de cese de actividad interactiva = interactive timeout interval (ITI).* lleno de actividades = event-filled.* llevar a cabo actividades = conduct + business.* llevar a cabo una actividad = conduct + activity.* memoria de actividad realizada = interim report.* muestreo de actividades = activity sampling.* período de baja actividad = dry spell.* período de poca actividad = slack time, slack period, slack activity time.* planear una actividad = plot + activity.* presupuestación por actividades = performance budgeting.* presupuesto asignado por actividades = performance budget.* programa de actividades = timetable of activities, calendar of events, events calendar.* promover una actividad = launch + activity.* realización de actividades = conduct of business.* realizar actividades = conduct + business, do + activities.* realizar una actividad = engage in + practice, engage in + activity, perform + activity, conduct + activity.* registro de actividades realizadas = logbook [log book].* ser un hervidero de actividad = be a hive of activity.* suspender actividades = cease + activities.* tarea orientada hacia una actividad = activity-oriented task.* tasa de actividad = activity rate.* * *1 (ocupación) activityactividades extraescolares extracurricular activitiessu actividad profesional her work2 (vida, movimiento) activityhabía mucha actividad en el aeropuerto there was a lot of activity at the airporttodavía queda algo de actividad artesanal en estos pueblos there are still some crafts being practiced in these villagesse registró escasa actividad en la Bolsa trading was slow o there was little movement on the Stock Exchangeun volcán en actividad an active volcanosu actividad mental es continua her mind is constantly active* * *
actividad sustantivo femenino
activity;
actividad sustantivo femenino activity
' actividad' also found in these entries:
Spanish:
abrir
- alejada
- alejado
- alta
- apuntarse
- artesanía
- baile
- baja
- borrarse
- cacería
- capitanear
- cardiaca
- cardíaca
- cardiaco
- cardíaco
- catapulta
- cerrarse
- chupada
- chupado
- consagración
- dejar
- devoción
- dominar
- empezar
- esquí
- estampada
- estampado
- hacer
- llenar
- mosquearse
- movimiento
- obstaculizar
- ocuparse
- permanecer
- practicar
- práctica
- propulsar
- ramo
- relación
- respiro
- retirar
- retirada
- retirado
- retirarse
- retiro
- rutinaria
- rutinario
- salida
- saltear
- sastrería
English:
action
- activity
- bandwagon
- business
- change
- chuck in
- cooking
- fall off
- frantic
- go in for
- gym
- heat up
- hive
- involvement
- join
- love
- mindless
- needlework
- offshore
- on
- plumbing
- practice
- practise
- risky
- rowing
- season
- sex
- shifty
- sideline
- spurt
- strenuous
- take up
- time
- work
- writing
- active
- flurry
- pursuit
- side
- slack
- trading
- yesterday
* * *actividad nf1. [trabajo, tarea] activity;mis numerosas actividades no me dejan tiempo para nada I'm involved in so many different activities o things that I have no time for anything else;empezó su actividad como escritor en 1947 he started writing in 1947;una ley que regula la actividad de las agencias de viajes a law that regulates the activities o operation of travel agenciesactividad económica economic activity;tendrá un impacto negativo en la actividad económica mundial it will have a negative impact on world o global economic activity2.actividades [acciones] activities;la policía investiga las actividades de la organización the police are investigating the organization's activities3. [comercial] trading;el mercado registraba una actividad frenética there was furious trading on the markets4. [escolar] activity;un cuaderno de actividades an activities bookactividades extraescolares extra-curricular activities5. [cualidad de activo] activeness;desplegar una gran actividad to be in a flurry of activity;un volcán en actividad an active volcano* * *f activity;actividad comercial trade* * *actividad nf: activity* * *actividad n activity [pl. activities] -
17 proceso
m.1 process.el proceso creativo the creative processel paciente está en un proceso de recuperación the patient is in the process of recovering2 trial (law) (juicio).abrir un proceso contra to bring an action against3 processing (computing) (procesamiento).4 course of action.5 industrial process, process.pres.indicat.1st person singular (yo) present indicative of spanish verb: procesar.* * *1 (gen) process2 (en el tiempo) time3 DERECHO trial\proceso de datos data processing* * *noun m.1) process2) prosecution, trial* * *SM1) (=desarrollo) (tb Anat, Quím) processel proceso de una enfermedad — the course o progress of a disease
2) (Med)3) (=transcurso) lapse of time4) (Jur) (=juicio) trial; (=pleito) lawsuit, proceedings plabrir o entablar proceso — to bring a suit (a against)
proceso verbal — (=escrito) record; (=audiencia) hearing
5) (Inform) processing* * *1)a) (serie de acciones, sucesos) processb) (Med)es una enfermedad de proceso lento — it is a long, drawn-out illness
2) (Der) trial3) (Inf) processing4) ( transcurso) course* * *= operation, process, processing, routine.Ex. With the advent of micro-computers even much smaller cataloguing operations can effectively be computerised.Ex. The organisation of knowledge is a process that has been recognised as necessary for thousands of years.Ex. Often, the computer is used to aid in the processing of such indexes, and sometimes computer processing is responsible for the creation of multiple entries from one string of index terms.Ex. Chain indexing is a simple mechanical routine for generating a limited number of index entries for a subject.----* acelerar el proceso de deterioro = hasten + rot.* acelerar un proceso = hasten + process.* activar un proceso = activate + process.* centro especializado de proceso de información = clearinghouse [clearing house].* departamento de procesos técnicos = processing department.* emprender un proceso de = set on + a course of.* empresa dedicada al proceso del cereal = corn processor.* en el proceso = in the process.* en proceso = in progress.* en proceso de = in the midst of, in course of.* en proceso de cambio = changing.* en proceso de construcción = under construction.* en proceso de envejecimiento = aging [ageing].* en proceso de remodelación = under renovation.* en proceso de transmisión = in transit.* estación de proceso = processing station.* estándar de proceso = processing standard.* estar en proceso de = be on the way to, be in the process of, be in the course of.* estar en proceso de cambio = be in flux.* estar en proceso de + Infinitivo = be on to + Infinitivo.* evaluación de procesos = process rating.* Ley de Simplificación de los Procesos Administrativos = Paperwork Reduction Act.* número de tarjeta de proceso = transaction card number.* pasar por un proceso de = go through + a process of.* personal de proceso de datos = operation staff.* proceso automático = automatic process.* proceso bicromático = bichromate process.* proceso comunicativo = communication process.* proceso de acreditación = accreditation process.* proceso de aprendizaje = learning process.* proceso de asignación de presupuestos = budgetary process.* proceso de búsqueda = searching process, search process.* proceso de cambio = process of change.* proceso de catalogación = cataloguing procedure.* proceso de catalogación, el = cataloguing process, the.* proceso de conexión = logon.* proceso de datos = data processing, transaction processing.* proceso de descafeinar = decaffeination.* proceso de envejecimiento = aging process.* proceso de evaluación = review process, evaluation process.* proceso de formación = instructional process.* proceso de fotolito = photolitho process.* proceso de homologación = accreditation process.* proceso de impresión = printing process.* proceso de indización = indexing process.* proceso de paz = peace process.* proceso de pedidos = order processing.* proceso de razonamiento = reasoning process.* proceso de reclamación = appeals process.* proceso de recuperación = retrieval process.* proceso de referencia = referral process.* proceso de referencia, el = reference process, the.* proceso de reforma = reform process.* proceso de selección = screening process, selection process.* proceso de trabajo = work process.* proceso de transferencia de la información = information transfer process.* proceso de transformación = transformation process.* proceso educativo = educative process, instructional process.* proceso electoral = electoral process.* proceso en paralelo = parallel processing.* proceso en primera instancia = proceeding in the first instance.* proceso fotográfico = photographic process.* proceso fotolitográfico = photolithographic process.* proceso histórico = history-making process.* proceso judicial = adjudicatory proceeding, proceeding, prosecution.* proceso judicial ante jurado = jury trial.* proceso lineal = linear process.* proceso mental = thought process.* proceso penal = criminal proceeding.* proceso por lotes = batch processing.* proceso presupuestario = budgeting process.* proceso rutinario = routine.* proceso técnico = processing, technical process.* proceso técnico del libro = book preparation, book processing.* prototipo para el proceso de datos = data modelling.* sistema de proceso de datos = data processing system.* sistema de proceso de imágenes = imaging system.* tarjeta de proceso = transaction card.* técnico encargado del proceso de datos = data-processing professional.* tiempo de proceso = processing time.* * *1)a) (serie de acciones, sucesos) processb) (Med)es una enfermedad de proceso lento — it is a long, drawn-out illness
2) (Der) trial3) (Inf) processing4) ( transcurso) course* * *= operation, process, processing, routine.Ex: With the advent of micro-computers even much smaller cataloguing operations can effectively be computerised.
Ex: The organisation of knowledge is a process that has been recognised as necessary for thousands of years.Ex: Often, the computer is used to aid in the processing of such indexes, and sometimes computer processing is responsible for the creation of multiple entries from one string of index terms.Ex: Chain indexing is a simple mechanical routine for generating a limited number of index entries for a subject.* acelerar el proceso de deterioro = hasten + rot.* acelerar un proceso = hasten + process.* activar un proceso = activate + process.* centro especializado de proceso de información = clearinghouse [clearing house].* departamento de procesos técnicos = processing department.* emprender un proceso de = set on + a course of.* empresa dedicada al proceso del cereal = corn processor.* en el proceso = in the process.* en proceso = in progress.* en proceso de = in the midst of, in course of.* en proceso de cambio = changing.* en proceso de construcción = under construction.* en proceso de envejecimiento = aging [ageing].* en proceso de remodelación = under renovation.* en proceso de transmisión = in transit.* estación de proceso = processing station.* estándar de proceso = processing standard.* estar en proceso de = be on the way to, be in the process of, be in the course of.* estar en proceso de cambio = be in flux.* estar en proceso de + Infinitivo = be on to + Infinitivo.* evaluación de procesos = process rating.* Ley de Simplificación de los Procesos Administrativos = Paperwork Reduction Act.* número de tarjeta de proceso = transaction card number.* pasar por un proceso de = go through + a process of.* personal de proceso de datos = operation staff.* proceso automático = automatic process.* proceso bicromático = bichromate process.* proceso comunicativo = communication process.* proceso de acreditación = accreditation process.* proceso de aprendizaje = learning process.* proceso de asignación de presupuestos = budgetary process.* proceso de búsqueda = searching process, search process.* proceso de cambio = process of change.* proceso de catalogación = cataloguing procedure.* proceso de catalogación, el = cataloguing process, the.* proceso de conexión = logon.* proceso de datos = data processing, transaction processing.* proceso de descafeinar = decaffeination.* proceso de envejecimiento = aging process.* proceso de evaluación = review process, evaluation process.* proceso de formación = instructional process.* proceso de fotolito = photolitho process.* proceso de homologación = accreditation process.* proceso de impresión = printing process.* proceso de indización = indexing process.* proceso de paz = peace process.* proceso de pedidos = order processing.* proceso de razonamiento = reasoning process.* proceso de reclamación = appeals process.* proceso de recuperación = retrieval process.* proceso de referencia = referral process.* proceso de referencia, el = reference process, the.* proceso de reforma = reform process.* proceso de selección = screening process, selection process.* proceso de trabajo = work process.* proceso de transferencia de la información = information transfer process.* proceso de transformación = transformation process.* proceso educativo = educative process, instructional process.* proceso electoral = electoral process.* proceso en paralelo = parallel processing.* proceso en primera instancia = proceeding in the first instance.* proceso fotográfico = photographic process.* proceso fotolitográfico = photolithographic process.* proceso histórico = history-making process.* proceso judicial = adjudicatory proceeding, proceeding, prosecution.* proceso judicial ante jurado = jury trial.* proceso lineal = linear process.* proceso mental = thought process.* proceso penal = criminal proceeding.* proceso por lotes = batch processing.* proceso presupuestario = budgeting process.* proceso rutinario = routine.* proceso técnico = processing, technical process.* proceso técnico del libro = book preparation, book processing.* prototipo para el proceso de datos = data modelling.* sistema de proceso de datos = data processing system.* sistema de proceso de imágenes = imaging system.* tarjeta de proceso = transaction card.* técnico encargado del proceso de datos = data-processing professional.* tiempo de proceso = processing time.* * *A1 (serie de acciones, sucesos) processsu recuperación será un proceso largo y complicado his recovery will be a long and complicated processun proceso natural/químico a natural/chemical processel proceso de paz the peace processproceso de selección selection procedure or process2 ( Med):sufre un proceso de insuficiencia respiratoria he has a respiratory complaintB ( Der) trialse le sigue proceso por robo she is being tried on a charge of theft, she is on trial for theftno se mencionó en el proceso it was not mentioned during the trialCompuestos:criminal proceedings (pl)written report, procès verbalC ( Inf) processingCompuesto:proceso de datos/textosdata/text processingD (transcurso) courseen el proceso de tres meses in the course of three months, over a period of three monthsE ( Pol)* * *
Del verbo procesar: ( conjugate procesar)
proceso es:
1ª persona singular (yo) presente indicativo
procesó es:
3ª persona singular (él/ella/usted) pretérito indicativo
Multiple Entries:
procesar
proceso
procesar ( conjugate procesar) verbo transitivo
1 (Der) to try, prosecute
2 ‹materia prima/datos/solicitud› to process
proceso sustantivo masculino
1 (serie de acciones, sucesos) process
2 (Der) trial
3 (Inf) processing;◊ proceso de datos/textos data/word processing
4 ( transcurso) course
procesar verbo transitivo
1 Jur to prosecute
2 (información, productos) to process
proceso sustantivo masculino
1 process: el proceso de elaboración del vino, the winemaking process
2 (transcurso de tiempo) course
en el proceso de un año, in the course of a year
3 Inform processing
4 Jur trial, proceedings
' proceso' also found in these entries:
Spanish:
causa
- estancar
- estancarse
- formativa
- formativo
- fundición
- iniciar
- producción
- seguimiento
- tránsito
- tratar
- acelerar
- activar
- adaptación
- agilizar
- anestesia
- apertura
- aprendizaje
- apresurar
- atasco
- burocrático
- caries
- controlar
- criba
- decadencia
- detener
- enlatado
- estacionar
- frenar
- ir
- medio
- mezcla
- obstruir
- retrasar
- tardado
- trabar
- trámite
English:
accelerate
- bath
- casting
- CPU
- data processing
- deliberation
- economic
- eventual
- inhibit
- institute
- insulation
- lengthy
- printing
- process
- prosecution
- robotization
- short-circuit
- smooth
- speed
- speed up
- stall
- stop
- streamlined
- study
- test
- thought process
- toilet-training
- trial
- work out
- break
- elimination
- suggestion
* * *proceso nm1. [fenómeno, operación] process;el proceso de paz the peace process;el proceso de fabricación de la cerveza the process of brewing beer;el paciente está en un proceso de recuperación the patient is in the process of recoveringproceso de fabricación manufacturing process2. [transcurso, intervalo] course;se esperan grandes cambios en el proceso de un año great changes are expected in the course of the year[causa] lawsuit;abrir un proceso contra alguien to bring an action against sbproceso civil civil action proceso por lotes batch processing;proceso subordinado background process;proceso de textos word processing6. RP Polel Proceso [dictadura] = military dictatorship in Uruguay (1973-85) or Argentina (1976-1983)* * *m1 ( procedimiento) process;proceso de paz peace process2 JUR trial3 INFOR:proceso de datos/textos data/word processing* * *proceso nm1) : process2) : trial, proceedings pl* * *proceso n1. (en general) process2. (enjuiciamiento) trial -
18 capital investment appraisal
фин. оценка капитальных инвестиций [инвестиций в основной капитал\]* (оценка расходов, связанных с приобретением, возведением или производством объектов основных средств, и доходов, которые может принести использование данных объектов, с целью выбора наиболее прибыльного варианта вложения средств)Syn:See:capital budgeting, capital investment, discounted cash flow technique, net present value, certainty equivalent method, risk-adjusted discount rate method, risk-adjusted return on capital, return on risk-adjusted capital, risk-adjusted return on risk-adjusted capital, internal rate of return, annual equivalent cost, adjusted present value, equity residual method, equivalent annual annuity method, payback period, discounted payback period, capital project, investment opportunity schedule, replacement chain approach, capital rationing, cut-off point, implied return, mutually exclusive projects, investment opportunity schedule, marginal efficiency of investment, investment analysis, incremental-cost approach, benefit-cost ratio, cost-benefit analysisАнгло-русский экономический словарь > capital investment appraisal
-
19 budget preparation
фин. разработка [составление\] бюджета (этап бюджетного процесса, на котором оценивается размер необходимых расходов, определяются источники их финансирования и составляется проект бюджета)Syn:See: -
20 Budgetjahr
Budgetjahr
budget (fiscal) year;
• ständige Budgetkommission committee of supplies (ways and means, Br.);
• Budgetkontrolle budgetary control;
• Budgetkosten der erledigten Arbeit budgeted cost of work performed;
• Budgetkosten der geplanten Arbeit budgeted cost of works scheduled;
• Budgetkürzung budget cut;
• Budgetmaßnahmen budgetary practices;
• Budgetperiode budget (spending) period;
• Budgetposten budget item;
• Budgetrechnungswesen budgeting;
• Budgetüberschuss budget surplus;
• Budgetvoranschlag budgetary estimate.
Страницы
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См. также в других словарях:
budgeting — bud‧get‧ing [ˈbʌdʒtɪŋ] 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
zero-base budgeting — ZBB A *budgeting methodology based on the recalculation of costs for each budgetary period. In contrast to traditional budgeting, which is based on historical assumptions and incremental changes in relation to prior years, ZBB requires new cost… … Auditor's dictionary
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
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
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
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
Activity-Based Budgeting - ABB — A method of budgeting in which the activities that incur costs in every functional area of an organization are recorded and their relationships are defined and analyzed. Activities are then tied to strategic goals, after which the costs of the… … Investment dictionary
Capital Budgeting — The process in which a business determines whether projects such as building a new plant or investing in a long term venture are worth pursuing. Oftentimes, a prospective project s lifetime cash inflows and outflows are assessed in order to… … Investment dictionary
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
payback period method — A method of capital budgeting in which the time required before the projected cash inflows for a project equal the investment expenditure is calculated; this time is compared to a required payback period to determine whether or not the project… … Accounting dictionary
