Compared with the traditional incremental budget, zero-based budget is different in ()

Different from the traditional incremental budget, the zero-based budget is based on the possibility and the actual needs, regardless of the expenses incurred in the previous accounting period.

zero-base budgeting

Zero-based budget is a zero-based budget, regardless of past budget items and income and expenditure levels. Specifically, it refers to a scientific and modern budgeting method, which is not influenced by the past budget arrangements, starts from the actual needs, considers the contents and expenditure standards of various expenses in the budget year one by one, and combines the financial situation to prepare the budget on the basis of comprehensive balance.

Incremental budget

Incremental budget (also known as adjustment budget) refers to the method of analyzing the change of business volume and related influencing factors during the budget period based on the base period level, and preparing the relevant budget by adjusting the items and amounts in the base period. Disadvantages of incremental budget: When the situation changes in the budget period, the budget amount will be disturbed by unreasonable factors in the base period, which may lead to inaccurate budget and is not conducive to mobilizing the enthusiasm of various departments to achieve budget objectives. ?

Tip: The prerequisite of incremental budget method is: (1) Existing business activities are necessary for enterprises.

(2) The original business is reasonable.

tradition

Traditional Chinese vocabulary. Pinyin: chuan tǒng's tradition, ideas, culture, morality, customs, art, system and behavior handed down from generation to generation. It has invisible influence and control on people's social behavior. Tradition is a manifestation of historical development and inheritance. In class society, tradition has class nature and nationality. Positive traditions promote social development, while conservative and backward traditions hinder social progress and change.