| 释义 |
零基預算
Abbr – ZBB. A management accounting system or method of budgeting in which all expenditures must be justified each new period, not just amounts in excess of the previous period. That is, preparing an operating plan or budget that starts with no authorized funds. Each budget objective is assessed in terms of the benefits created for varying expenditure levels.
縮寫 – ZBB。 在此類管理會計制度或財政預算制度下，必須在每一新的期間證明所有的開支，而非僅證明超逾以往期間的款額。即準備營運計劃或財政預算，並以沒有經授權的資金的情況下開始。每項財政預算的目的是以為變更開支水平而訂立的利益評估。 |