What ' s more , zero based budget , department budget and complex budget should be practiced in times to come 预算编制上要推行零基预算、部门预算、复式预算。
This part introduces the patterns of the department budget of foreign countries and the status that our country try out 这一部分介绍了市场经济国家实行部门预算的普遍做法和我国试行部门预算的状况。
It is an inexorable trend of the reform and development of department budget to strengthen the appraisal of appropriation budget of the project 加强项目支出预算评价是部门预算改革发展的必然趋势。
According to williamson ' s transaction cost theory , transaction cost in the department budgeting process is a kind of anticipation transaction cost 摘要部门预算编制过程中的交易成本属于事前交易成本。
Gradually people pay attention to the department budget , and the department budget has been carried out in some departments and districts 部门预算逐渐引起各界广泛的关注，并已经在我国财政部门逐步推行。
At first , the core and base of budget compiling system reform is to design a reasonable and practicable department budget 首先，地方预算编制制度改革的核心与基础是建立更合理的、可操作性的部门预算编制制度。
For example , analysts responsible for departmental budgets are skilled at using variance analyses and activity - based costing ( abc ) techniques 例如，负责部门预算的分析师长于运用偏差分析和基于作业的成本（ abc ）技能。
Making budget of the company as a whole ; monitoring and controlling the execution of the budget plan of each department in order to achieve company ' s target budget plan 制作公司整体预算；监控每个部门预算方案的执行以达到公司目标预算方案。
However , many difficulties are shown in the course of compiling department budget , which have disturbed the progress of further promoting the department budget regularly 编制部门预算过程中又面临许多难点，成为进一步规范推行部门预算的障碍因素。
Article 7 the budget of a unit refers to the budget for revenues and expenditures of a state organ , social organization or any other unit which is listed in the budget of a department 第七条单位预算是指列入部门预算的国家机关、社会团体和其他单位的收支预算。
