- process of budgeting
- процесс составления плана
Большой англо-русский и русско-английский словарь. 2001.
Большой англо-русский и русско-английский словарь. 2001.
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
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
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
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
Film budgeting — refers to the process by which a line producer, unit production manager or filmmaker prepares a budget for a film production. This document, which could be over 150 pages long, is used to secure financing for the film and lead to pre production… … Wikipedia