operating budget

简明释义

业务预算

英英释义

例句

1.We need to review our operating budget 运营预算 to ensure we are staying within our financial limits.

我们需要审查我们的运营预算以确保我们在财务限制内。

2.Cutting unnecessary expenses is crucial for maintaining a balanced operating budget 运营预算.

削减不必要的开支对维持平衡的运营预算至关重要。

3.The operating budget 运营预算 for the next fiscal year has been significantly increased.

下一个财政年度的运营预算已大幅增加。

4.Every department must submit their requests for the operating budget 运营预算 by the end of the month.

每个部门必须在月底之前提交他们的运营预算请求。

5.The company's operating budget 运营预算 was approved in the last board meeting.

公司的运营预算在上一次董事会上获得批准。

作文

The concept of an operating budget is crucial for any organization, whether it be a small business, a non-profit, or a large corporation. An operating budget refers to the financial plan that outlines the expected revenues and expenses for a specific period, usually a fiscal year. It serves as a roadmap for the organization, guiding its financial decisions and helping to ensure that resources are allocated efficiently. To understand the significance of an operating budget, we must first recognize its components. Revenues typically include all the income generated from the organization’s core activities, such as sales, services, or grants. On the other hand, expenses encompass all the costs incurred in the operation of the organization, including salaries, rent, utilities, and supplies. The difference between revenues and expenses determines the profitability of the organization during that period. Creating an operating budget involves careful planning and consideration of various factors. First, organizations must analyze historical data to project future revenues and expenses accurately. This analysis often includes looking at trends from previous years, considering market conditions, and evaluating potential changes in the operational environment. For instance, a business may anticipate increased sales due to a new marketing campaign or may need to account for rising costs of materials. Once the projections are made, the next step is to allocate resources accordingly. This is where the operating budget plays a vital role in decision-making. By setting limits on spending in different departments, organizations can prioritize their goals and ensure that they do not overspend. Effective use of an operating budget allows organizations to maintain financial health and avoid unnecessary debt. Moreover, an operating budget is not a static document; it requires regular monitoring and adjustments. Throughout the fiscal year, organizations should compare their actual performance against the budgeted figures. If discrepancies arise, management must investigate the reasons behind them. For example, if expenses exceed the budget, it may indicate inefficiencies or unexpected costs that need to be addressed. Conversely, if revenues are higher than anticipated, organizations might consider reinvesting those funds into growth opportunities. In addition to internal management, an operating budget also serves as a communication tool for stakeholders. Investors, creditors, and board members often review the operating budget to assess the organization’s financial health and operational efficiency. A well-prepared budget can instill confidence in stakeholders, demonstrating that the organization is capable of managing its finances prudently. In conclusion, the operating budget is an essential element of effective financial management. It provides a clear framework for planning and controlling an organization’s financial resources. By accurately forecasting revenues and expenses, allocating resources wisely, and regularly monitoring performance, organizations can achieve their financial goals and ensure long-term sustainability. Ultimately, a well-structured operating budget not only supports day-to-day operations but also lays the groundwork for future growth and success.

“运营预算”这一概念对任何组织来说都是至关重要的，无论是小型企业、非营利组织还是大型公司。“运营预算”指的是一个财务计划，概述了特定期间（通常是一财年）内预期的收入和支出。它作为组织的路线图，指导其财务决策，并帮助确保资源的有效分配。要理解“运营预算”的重要性，我们必须首先认识到它的组成部分。收入通常包括组织核心活动产生的所有收入，例如销售、服务或赠款。另一方面，支出则包含了组织运营中产生的所有费用，包括薪水、租金、水电费和办公用品。收入与支出之间的差额决定了该期间内组织的盈利能力。制定“运营预算”需要仔细规划和考虑各种因素。首先，组织必须分析历史数据，以准确预测未来的收入和支出。这种分析通常包括查看前几年的趋势、考虑市场条件以及评估运营环境中的潜在变化。例如，一家企业可能会因为新的营销活动而预计销售额增加，或者可能需要考虑材料成本上升。一旦做出预测，下一步就是相应地分配资源。这就是“运营预算”在决策中发挥重要作用的地方。通过对不同部门的支出设定限制，组织可以优先考虑其目标，并确保不超支。有效利用“运营预算”使组织能够保持财务健康，避免不必要的债务。此外，“运营预算”并不是一份静态文件；它需要定期监控和调整。在整个财年中，组织应将实际业绩与预算数字进行比较。如果出现差异，管理层必须调查背后的原因。例如，如果支出超过预算，这可能表明效率低下或需要解决的意外成本。相反，如果收入高于预期，组织可能会考虑将这些资金再投资于增长机会。除了内部管理，“运营预算”还作为利益相关者的沟通工具。投资者、债权人和董事会成员通常会审查“运营预算”，以评估组织的财务健康和运营效率。一份准备充分的预算可以增强利益相关者的信心，表明组织能够谨慎管理其财务。总之，“运营预算”是有效财务管理的基本要素。它为规划和控制组织的财务资源提供了明确的框架。通过准确预测收入和支出、明智地分配资源以及定期监控绩效，组织可以实现其财务目标，确保长期可持续发展。最终，一份结构良好的“运营预算”不仅支持日常运营，还为未来的增长和成功奠定基础。