ACCA F5ヨ圭簿璁诧澧绠娉

Incremental budgeting绉浼缁棰绠娉锛缂舵规current period's budgetactual performance虹涓锛瀵逛涓budget杩琛澧杩浜澧璐цㄨ锛inflation锛锛璁″澧环煎

璇猴璁や负澧澶х涓╀澶病伴璐цㄨ

姝ｇ‘瑙ｄ袱姝ヨ蛋璧拌蛋璧拌蛋

Step 1:Starting point

璁板涓Current period's budgetactual performance锛璁颁杩浠浠Incremental budget璧峰广

Step 2:Incremental

瀵逛涓涓budget period锛缁煎绱锛璐цㄨ锛ヨCurrent period's budgetactual performanceincremental budget

涓句锛╀瑙ｏ

涓浜瀛★澶缂朵涓伴稿澶х宸ュ伐璧棰绠涓骞村害瀹$1.5 million宸ュ伐璧锛ㄧ朵涓骞村害宸ュ伐璧棰绠讹￠胯瑕ㄤ袱版甯ユ璇璇剧锛宸ヨ汉$30,000锛ㄥ锛锛骞朵锛￠垮缁ㄤ宸ュ5%

ｄ锛incremental budget璧峰规剧1.5million锛杩涓姝ヨ村绱涓ゆ归

锛a锛伴浣ｇ涓ゅ璇璇剧甯宸ヨ锛锛b锛ㄤ宸ュ骞搴

璁＄锛

1.Starting point:1.5million

2.Incremental璋锛

锛a锛伴浣ｄ袱甯宸ヨ锛$30,0002=$60,000

锛b锛缁宸ュ搴锛1.5million+$60,000锛5%=$78,000

锛c锛昏锛1.5million+$60,000+$78,000=$1.638million

浠渚瀛涓浠ュ剧帮浣跨incremental budget浼规跺揩锋逛究锛浣浜starting point 1.5million存娌跨ㄤ骞存版骞舵病璇妫娴starting pointуㄦс杩涔璁╂浠瑙ｅ颁负浠涔incremental budgeting骞舵病姣借瑙涓烘釜濂界棰绠规锛浠ュ锛涓轰涔1960骞翠唬灞浜棰绠缂剁夸唬规

ｄ㈠氨璺Professor Bulb涓璧风incremental budgeting浼缂虹癸

Benefits of incremental budgeting

Drawbacks of incremental budgeting

ㄦ缁妫楠典锛璁剧琛娲诲ㄥ介瑕濡涓渚瀛￠瑕ㄤ袱版甯锛杩涓崇ㄩ璁ゆ部ㄧ琛瀛椿ㄥ涓虹浣濡版楠琛瀛椿ㄧ堕村锛涔璁稿瀛婧璋村璇蜂浣版甯冲incremental budgeting涓锛涓芥辨￠垮琛$1.5million杩琛璇璇浼般锛褰讹瀹瓒冲璧ㄤ袱版甯锛

incremental budgeting涓锛￠挎璇琛浠瑕藉璇板璇璇剧伴浜袱宸ョ瀛讹灏卞浠ョㄦヨВ璇存涓ゅ版甯浠ц川涓锛incremental budgeting锛涓杩ㄥ绋冲涓涓锛浣ㄥ杈蹇涓澧涓

涓芥遍ㄩㄧ璇鹃浣浜瀹涓浠浠缁浼涓轰跺涓涓骞村害棰绠锛卞勾搴绠锛涓轰浠ラ濡浠浠灏勾搴绠ㄥ锛涓涓骞村害灏变琚浣涓瑕涓伴绠璧

涓缁╃甯镐锋э涓哄ぇㄥ轰互寰涓缁╃虹涓澧涓瀹姝わincremental budgeting娌℃榧辩锛寰骞村ㄧ浣琚部琚虫ユ淬灏辨垮＄渚瀛ヨ锛濡￠胯涓哄℃椁姹澧锛姝よㄤ甯浜瀹涓骞堕濡姝わ垫涓甯澶у版堕存茬疆ㄤ涓锛浣娌℃浜哄璋ョ琛碉姝よ涓靛氨娉瑰