What are the five main methods of budgeting?

Budget is based on a certain level of business that is normal and achievable in the budget, and is generally applicable to budget items with fixed expenses or relatively stable amounts. 2. Flexible budget:

Based on the customary classification of costs (expenses), the budget is compiled according to the dependence between quantity, cost and profit, which is generally applicable to budget items such as costs (expenses) and profits related to the business volume of budget execution units.

3. Rolling budget:

It is a kind of self-extending and synchronous adjustment budget with the passage of time and the change of market conditions, and is generally suitable for the preparation of quarterly budgets. 4. Zero-based budget:

The budget is based on zero budget revenue and expenditure, and the revenue and expenditure level is determined by considering the necessity, rationality, feasibility and budget amount of each expenditure item by item during the budget period. Generally, it is applicable to budget items that do not occur frequently or the basis of budget preparation changes greatly, such as foreign investment and foreign donation.

5. Probability budget:

It estimates the probability of various changes in uncertain budget items, and calculates their expected values according to the possible maximum and minimum values, so as to prepare the budget. It is generally suitable for budget items that are difficult to speculate and predict the changing trend, such as selling new products and opening up new businesses.