capital budget

简明释义

资本预算

英英释义

例句

1.We need to review our capital budget to ensure we can finance the new project.

我们需要审查我们的资本预算，以确保能够为新项目提供资金。

2.During the annual meeting, the CFO presented the new capital budget for the upcoming fiscal year.

在年度会议上，首席财务官展示了即将到来的财政年度的新资本预算。

3.The company allocated a significant portion of its capital budget to upgrade the manufacturing equipment.

公司将其大部分资本预算分配用于升级制造设备。

4.It's crucial to stick to the capital budget to avoid overspending.

遵守资本预算至关重要，以避免超支。

5.The capital budget includes funds for both new technology and facility renovations.

该资本预算包括新技术和设施翻新的资金。

作文

Understanding the concept of a capital budget is essential for any organization, whether it is a small business or a large corporation. A capital budget refers to the financial plan that outlines an organization's investments in long-term assets and projects. These can include purchasing new equipment, upgrading facilities, or investing in technology. The purpose of a capital budget is to ensure that the organization allocates its resources effectively to maximize returns on investment.In today's competitive environment, having a well-structured capital budget can be a significant advantage. It allows organizations to prioritize their spending based on projected returns and strategic goals. For instance, a company may decide to invest in new machinery that increases production efficiency. By analyzing the potential return on this investment, the company can make informed decisions about whether to proceed with the purchase.One of the critical aspects of creating a capital budget is conducting a thorough analysis of the costs and benefits associated with each proposed project. This often involves estimating future cash flows, assessing risks, and determining the overall impact on the organization’s financial health. Organizations typically use various financial metrics, such as Net Present Value (NPV) and Internal Rate of Return (IRR), to evaluate the viability of their capital projects.Moreover, a capital budget is not static; it requires regular reviews and adjustments based on changing circumstances. Economic conditions, market trends, and organizational priorities can all influence the effectiveness of a capital budget. Therefore, companies must remain flexible and responsive to these changes to ensure their investments continue to align with their strategic objectives.In addition to financial considerations, a capital budget also plays a crucial role in resource allocation. Organizations must determine how much funding is available for capital projects and how to distribute these funds across various initiatives. This process often involves discussions among different departments and stakeholders to reach a consensus on which projects to prioritize.Furthermore, effective communication about the capital budget is vital for gaining buy-in from employees and stakeholders. When everyone understands the rationale behind capital expenditures and how they contribute to the organization's goals, it fosters a culture of collaboration and accountability. Employees are more likely to support initiatives when they see how their work aligns with the company’s long-term vision.In conclusion, a capital budget is a fundamental component of financial planning for any organization. It serves as a roadmap for making strategic investments that drive growth and success. By understanding the importance of a capital budget, organizations can better navigate the complexities of financial management and position themselves for a prosperous future.

理解资本预算的概念对于任何组织来说都是至关重要的，无论是小型企业还是大型公司。资本预算是指概述组织在长期资产和项目上投资的财务计划。这些投资可以包括购买新设备、升级设施或投资于技术。资本预算的目的是确保组织有效分配资源，以最大化投资回报。在当今竞争激烈的环境中，拥有一个结构良好的资本预算可以成为显著的优势。它使组织能够根据预期回报和战略目标来优先考虑支出。例如，一家公司可能决定投资新机器以提高生产效率。通过分析这项投资的潜在回报，公司可以就是否继续进行购买做出明智的决策。制定资本预算的关键方面之一是对每个提议项目的成本和收益进行彻底分析。这通常涉及估算未来现金流、评估风险以及确定对组织财务健康的整体影响。组织通常使用各种财务指标，如净现值（NPV）和内部收益率（IRR），来评估其资本项目的可行性。此外，资本预算不是静态的；它需要定期审查和调整，以适应变化的情况。经济条件、市场趋势和组织优先事项都可能影响资本预算的有效性。因此，公司必须保持灵活性并对这些变化做出反应，以确保其投资继续与战略目标保持一致。除了财务考虑之外，资本预算在资源分配中也发挥着至关重要的作用。组织必须确定可用于资本项目的资金数量，以及如何在各个倡议之间分配这些资金。这个过程通常涉及不同部门和利益相关者之间的讨论，以达成共识，确定优先考虑哪些项目。此外，有效沟通资本预算对于获得员工和利益相关者的支持至关重要。当每个人都理解资本支出的理由以及它们如何为组织目标做出贡献时，就会促进合作和问责文化。当员工看到自己的工作与公司的长期愿景相一致时，他们更有可能支持这些举措。总之，资本预算是任何组织财务规划的基本组成部分。它作为一条战略投资的路线图，推动增长和成功。通过理解资本预算的重要性，组织可以更好地驾驭财务管理的复杂性，并为繁荣的未来做好准备。