master budget

简明释义

主预算

英英释义

例句

1.A well-structured master budget helps managers make informed decisions about resource allocation.

一个结构良好的主预算帮助管理者做出关于资源分配的明智决策。

2.The master budget serves as a financial roadmap for the organization, guiding its strategic objectives.

该主预算作为组织的财务路线图，指导其战略目标。

3.The company prepared its master budget to outline all expected revenues and expenses for the upcoming fiscal year.

公司准备了其主预算，以概述即将到来的财政年度的所有预期收入和支出。

4.To create an effective master budget, all departments must collaborate and provide accurate forecasts.

为了制定有效的主预算，所有部门必须协作并提供准确的预测。

5.During the quarterly meeting, the finance team presented the master budget and discussed any necessary adjustments.

在季度会议上，财务团队展示了主预算并讨论了任何必要的调整。

作文

A master budget is a comprehensive financial plan that consolidates all of an organization's budgets into one overall budget. It serves as a vital tool for management to ensure that all departments are aligned with the company's financial goals and objectives. The master budget typically includes various components such as the sales budget, production budget, and cash flow budget, among others. Each of these individual budgets plays a crucial role in the overall financial planning process.The importance of a master budget cannot be overstated. It provides a clear picture of the organization’s expected income and expenses over a specific period, usually a fiscal year. By having a master budget, management can make informed decisions about resource allocation, pricing strategies, and potential investments. Additionally, it helps in identifying financial constraints and opportunities, allowing the company to adapt its strategy accordingly.Creating a master budget involves several steps. First, each department must prepare its own budget based on historical data and future projections. For instance, the sales department will estimate expected sales volume, which will then influence the production budget. Once all departmental budgets are compiled, they are integrated into the master budget. This integration requires careful analysis to ensure that all figures align and that there are no discrepancies.One of the key benefits of a master budget is that it promotes coordination and communication among different departments. When each department understands how its budget fits into the larger picture, it fosters a sense of teamwork and accountability. For example, if the production department knows that the sales budget has increased, it can prepare accordingly to meet the higher demand. Conversely, if the sales forecast is lower than expected, the production team can adjust their output to avoid excess inventory.Moreover, a well-prepared master budget serves as a benchmark for performance evaluation. By comparing actual results to the budgeted figures, management can assess how well the organization is performing. Variances between the actual and budgeted amounts can highlight areas that require attention, whether it be overspending in certain departments or underperformance in sales. This variance analysis is crucial for continuous improvement and strategic planning.In conclusion, a master budget is an essential component of effective financial management within any organization. It not only consolidates various budgets into one cohesive plan but also facilitates better decision-making, enhances interdepartmental collaboration, and provides a framework for performance evaluation. As companies navigate through an ever-changing business environment, having a robust master budget in place can significantly contribute to their financial stability and growth. Therefore, organizations should prioritize the development and maintenance of their master budget to ensure long-term success.

“总预算”是一个综合性的财务计划，它将一个组织的所有预算整合为一个整体预算。它作为管理层的重要工具，确保所有部门与公司的财务目标和目标保持一致。“总预算”通常包括多个组成部分，如销售预算、生产预算和现金流预算等。这些单独的预算在整体财务规划过程中起着至关重要的作用。“总预算”的重要性不容小觑。它提供了组织在特定时期内（通常是一个财务年度）预期收入和支出的清晰图景。通过拥有“总预算”，管理层可以就资源分配、定价策略和潜在投资做出明智的决策。此外，它有助于识别财务限制和机会，使公司能够相应地调整其战略。制定“总预算”涉及几个步骤。首先，各部门必须根据历史数据和未来预测准备自己的预算。例如，销售部门将估计预期销售量，这将影响生产预算。一旦所有部门预算汇总，就会整合到“总预算”中。这种整合需要仔细分析，以确保所有数字对齐且没有差异。“总预算”的一个关键好处是促进不同部门之间的协调与沟通。当每个部门了解其预算如何融入更大局面时，会培养团队合作和责任感。例如，如果生产部门知道销售预算增加了，那么他们可以做好准备以满足更高的需求。相反，如果销售预测低于预期，生产团队可以调整产量，以避免过剩库存。此外，准备良好的“总预算”作为绩效评估的基准。通过将实际结果与预算数字进行比较，管理层可以评估组织的表现。实际与预算金额之间的差异可以突出需要关注的领域，无论是在某些部门的超支还是销售的未达标。这种差异分析对持续改进和战略规划至关重要。总之，“总预算”是任何组织有效财务管理的重要组成部分。它不仅将各种预算整合为一个统一的计划，还促进了更好的决策、增强了部门间的协作，并提供了绩效评估的框架。随着公司在不断变化的商业环境中航行，拥有强大的“总预算”将显著有助于其财务稳定和增长。因此，组织应优先开发和维护其“总预算”，以确保长期成功。