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Rolling budgets優缺點_ACCA考試PM知識點
Rolling budgets優缺點_ACCA考試PM知識點來啦！2021年ACCA考試時間越來越近，小編為大家整理了Rolling budgets優缺點_ACCA考試PM知識點，希望能夠幫助到大家。
【科目】
ACCA-PM
【知識點】
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知識點了，希望大家能夠認真學習，倒計時，預祝到家順利通過ACCA考試。
注：以上內容來自Danielle Liu老師沖刺班
本文為正保會計網校在線原創文章，轉載請注明
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