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Rolling budgets優(yōu)缺點(diǎn)_ACCA考試PM知識(shí)點(diǎn)
Rolling budgets優(yōu)缺點(diǎn)_ACCA考試PM知識(shí)點(diǎn)來(lái)啦！2021年ACCA考試時(shí)間越來(lái)越近，小編為大家整理了Rolling budgets優(yōu)缺點(diǎn)_ACCA考試PM知識(shí)點(diǎn)，希望能夠幫助到大家。
【科目】
ACCA-PM
【知識(shí)點(diǎn)】
Rolling budgets
Rolling budgets
●definition:A budget kept continuously up to date by adding another accounting period （e.g. month or quarter） when the earliest accounting period has expired.
●Aim: To keep tight control and always have an accurate budget for the next 12 months
●advantages and disadvantages
Advantages
●Budgets are more realistic and achievable since they are continuously revised to reflect changing circumstances
●The pressures placed on managers to achieve unrealistic budgets are eased
●Variance feedback is more meaningful
●It tends to reduce budgetary bias
●The assessment of objectives and plans is continuous rather than being a one-off exercise.
●It might help to increase management commitment to the budget.
●It might help to increase management commitment to the budget.
Disadvantages
●Managers will be faced with a greater work load and additional staff may be required
●Administrative costs increase as a result
●Not useful if no drastic changes are expected in the coming months
以上就是小編為大家整理的Rolling budgets_ACCA考試PM知識(shí)點(diǎn)了，希望大家能夠認(rèn)真學(xué)習(xí)，倒計(jì)時(shí)，預(yù)祝到家順利通過(guò)ACCA考試。
注：以上內(nèi)容來(lái)自Danielle Liu老師沖刺班
本文為正保會(huì)計(jì)網(wǎng)校在線原創(chuàng)文章，轉(zhuǎn)載請(qǐng)注明
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