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zero-based budgeting中文是什么意思

  • 中文翻譯
  • 零基預(yù)算〔做預(yù)算時(shí)不考慮財(cái)務(wù)現(xiàn)狀而完全重做新賬〕。

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  • 百科解釋
Zero-based budgeting is an approach to planning and decision-making which reverses the working process of traditional budgeting. In traditional incremental budgeting (Historic Budgeting), departmental managers justify only variances versus past years, based on the assumption that the "baseline" is automatically approved.
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