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Rolling budgets优缺点_ACCA考试PM知识点
Rolling budgets优缺点_ACCA考试PM知识点来啦！2021年ACCA考试时间越来越近，小编为大家整理了Rolling budgets优缺点_ACCA考试PM知识点，希望能够帮助到大家。
【科目】
ACCA-PM
【知识点】
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
以上就是小编为大家整理的Rolling budgets_ACCA考试PM知识点了，希望大家能够认真学习，倒计时，预祝到家顺利通过ACCA考试。
注：以上内容来自Danielle Liu老师冲刺班
本文为正保会计网校在线原创文章，转载请注明
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