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zero-based budgeting中文是什么意思

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"zero-based budgeting"怎么读

中文翻译手机手机版

  • 零基预算〔做预算时不考虑财务现状而完全重做新账〕。

百科解释

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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