ZBB:零基预算
“零基预算”(Zero-Based Budgeting,常缩写为ZBB)是一种广泛应用于机构管理与财务规划领域的预算编制方法,尤其在美国航空航天局(NASA)等大型组织中较为常见。该术语的缩写形式ZBB便于日常书写与快速沟通,其核心含义是指每一预算周期均从零开始进行预算编制,而非基于历史数据简单调整,以此提升资源分配的合理性与效率。
Zero-Based Budgeting具体释义
Zero-Based Budgeting的英文发音
例句
- 3G is loyal primarily to one outside firm Accenture and uses zero-based budgeting.
- 3G只对埃森哲这一家外部企业忠诚,并且采用零基预算(ZBB)。
- Compared with the above traditional budgeting methods, zero-based budgeting method is advanced and preferable.
- 与上述两种传统的预算方法相比,零基预算(ZBB)比较先进,更加富有优势。
- The major disadvantages associated with zero-based budgeting method are that it is more difficult, more time consuming, and more expensive to operate.
- 零基预算(ZBB)最主要的不足在于它编制比较困难,花费时间较长,实施成本比较高。
- In the light of the problems existing in the budge management of university, this paper advances some corresponding countermeasures, and expounds the budget method combining the performance budgeting and the zero-based budgeting.
- 针对高校预算管理存在的问题,提出了相应的解决对策,重点阐述了绩效预算和零基预算(ZBB)相接合的预算方法。
- The zero-based budgeting ( ZBB ) is a scientific method of budget as well as the innovation of budgeting system.
- 零基预算(ZBB)是一种科学的预算编制方法,是预算制度的创新,在理论体系上已经相当完善。
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