What are the contents of the budget preparation method?

I. Fixed budget:

Fixed budget, also known as static budget, is a budget method that fixes the business volume of an enterprise at a certain expected level during the budget period and determines the estimated amount of other projects on this basis.

Second, flexible budget:

On the basis of the customary classification of costs (expenses), according to the dependence among quantity, cost and profit, and considering the possible changes of business volume during the planning period, flexible budget has formulated a set of expense budgets suitable for various business volumes, so as to reflect the level of expenses payable under various business volumes respectively.

Third, the incremental budget:

Incremental budget refers to the budget preparation method of adjusting the original cost items on the basis of the base period cost level, combined with the budget business level and related measures to reduce costs.

Four, zero-based budget:

Zero-based budget, or zero-based budget, means that when preparing a budget, all budgetary expenditures are based on zero, regardless of its past situation, starting from actual needs and possibilities, studying and analyzing whether budgetary expenditures are necessary and reasonable, and making a comprehensive balance, so as to determine budgetary expenditures.

Verb (abbreviation for verb) Regular budget:

Regular budget refers to a budgeting method that takes a fixed accounting period (such as calendar year) as the budget period when budgeting.

Six, rolling budget:

Rolling budget, also known as continuous budget, refers to a budget method that separates the budget period from the accounting period, continuously supplements the budget with the implementation of the budget, and rolls backwards one by one, so that the budget period is always 12 months.