- 零基預算〔做預算時不考慮財務現狀而完全重做新賬〕。
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zero-based budgeting中文什么意思
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百科釋義
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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