ACCA PM:零基預(yù)算和增量預(yù)算講得什么?分別的優(yōu)缺點(diǎn)是?

ACCA PM(業(yè)績(jī)管理)是管理會(huì)計(jì)的進(jìn)階。ACCA PM Part C 中講述了多種預(yù)算方法的知識(shí)點(diǎn),今天,ACCA小編要跟大家介紹一下兩個(gè)*端型的(零基預(yù)算【zero-based budget】和增量預(yù)算【incremental budget】)預(yù)算方法,一起去看看預(yù)算的相關(guān)知識(shí)點(diǎn)吧!

1.操作步驟

incremental budget

Past data+-some adjustments(即在過去的數(shù)據(jù)基礎(chǔ)上加減已知變化的調(diào)整)

zero-based budget

三部曲,考試頻率較高,需要背誦記憶:

a.列清單,找決策包(decision packages)

互斥決策包(選了A就一定不選B);增量決策包(base package+incremental package,完成zui低的工作要求的基礎(chǔ)上在做一些)戳:各科必背定義+歷年真題中文解析+20年BPP習(xí)題冊(cè)(PDF版)

b.Rank

c.Allocate resource

2.優(yōu)缺點(diǎn)

incremental budget

Advantage:

a.Quick and easy

b.Avoid reinventing the wheel(避免重復(fù)勞動(dòng)力,make use of past data,cost saving)

Disadvantage:

a.Builds on previous information(新的企業(yè)可能沒有過去的數(shù)據(jù)參考)

b.Unnecessary spendings used up budget allowance(延用過去的預(yù)算為基礎(chǔ),可能為了下期拿到充足的預(yù)算金額,引發(fā)鋪張浪費(fèi))

c.Lack of business scrutiny(缺乏商業(yè)審慎性,對(duì)過去的數(shù)據(jù)缺乏質(zhì)疑的態(tài)度,就直接拿著過去的數(shù)據(jù)用了)

zero-based budget

Advantage:

insufficient and obsolete operations can be identified and removed.(過去的浪費(fèi)可以消除,因?yàn)閺牧汩_始做預(yù)算)

There are incerased staffs involved at all levels as it requires a lot information and work to complete the budget.(員工參與度高,可以提高積*性,提高忠誠(chéng)度)

it responds to changes in the business environment.(迎合市場(chǎng)需求,預(yù)算上及時(shí)做調(diào)整)

Resources are alloacated efficiently and aconomically(通過對(duì)決策包的排序,資源分配更加合理有效)

Disadvantage:

it focuses on short term benefits.(只關(guān)注這一年的預(yù)算,所以容易造成短視)

it requires heigh management skill.(參與預(yù)算的人比較多,需要管理層全局上有個(gè)把控)

it takes up a lot of managers'time on budgeting process.(耗時(shí))

Ranking can be difficult for different types of activities.(整個(gè)企業(yè)的決策包*多,各種各樣類型都有,排序很困難)

ACCA PM知識(shí)點(diǎn)的學(xué)習(xí)肯定要花時(shí)間,哪怕已有專業(yè)基礎(chǔ)且只是想通過,所以不要抱有僥幸心理。想了解更多ACCA PM考試知識(shí)點(diǎn),請(qǐng)關(guān)注融躍教育官網(wǎng)!