| 释义 |
budgeting
budg·et B0530900 (bŭj′ĭt)n.1. a. An itemized summary of estimated or intended expenditures for a given period along with proposals for financing them: submitted the annual budget to Congress.b. A systematic plan for the expenditure of a usually fixed resource, such as money or time, during a given period: A new car will not be part of our budget this year.c. The total sum of money allocated for a particular purpose or period of time: a project with an annual budget of five million dollars.2. A stock or collection with definite limits: "his budget of general knowledge" (William Hazlitt).3. Appalachian Mountains A wallet or small pouch.v. budg·et·ed, budg·et·ing, budg·ets v.tr.1. To plan in advance the expenditure of: needed help budgeting our income; budgeted my time wisely.2. To enter or account for in a budget: forgot to budget the car payments.v.intr. To make or use a budget.adj.1. Of or relating to a budget: budget items approved by Congress.2. Appropriate for a restricted budget; inexpensive: a budget car; budget meals.
[Middle English bouget, wallet, from Old French bougette, diminutive of bouge, leather bag, from Latin bulga, of Celtic origin; see bhelgh- in Indo-European roots.]
budg′et·ar′y (bŭj′ĭ-tĕr′ē) adj.budg′et·er, budg′et·eer′ (-ĭ-tîr′) n.budgeting (ˈbʌdʒɪtɪŋ) n (Banking & Finance) financial planningTranslationsEncyclopediaSeebudgetbudgeting
budgeting the process of preparing BUDGETS and exercising BUDGETARY CONTROL. Budgeting encourages forward thinking by managers; serves to help coordinate different functions and departments in the firm; defines the responsibilities of individual managers; provides a framework for delegating responsibility; and provides incentives by setting standards of achievement. Budgeting also provides an instrument for control by pointing out where corrective action is required and a basis for modifying plans where necessary Finally budgeting enables managers to practise MANAGEMENT BY EXCEPTION concentrating only on important deviations from plans. |