10. *2002年安达信版权所有预算的概念在安达信“全球最佳实务数据库”中,对预算有如下描述:
A budget is a systematic method of allocating financial, physical, and human resources to achieve strategic goals. Companies develop budgets in order to monitor progress toward their goals, help control spending, and predict cash flow and profit.
预算,是一种管理工具,也是一套系统的方法。它通过合理分配人力、物力和财力等资源协助企业实现战略目标,监控战略目标实施进度,控制费用支出,并预测现金流量和利润。