Rolling budgets优缺点_ACCA考试PM知识点

Rolling budgets优缺点_ACCA考试PM知识点来啦！2021年ACCA考试时间越来越近，小编为大家整理了Rolling budgets优缺点_ACCA考试PM知识点，希望能够帮助到大家。

【科目】

ACCA-PM

【知识点】

Rolling budgets

Rolling budgets

●definition:A budget kept continuously up to date by adding another accounting period （e.g. month or quarter） when the earliest accounting period has expired.

●Aim: To keep tight control and always have an accurate budget for the next 12 months 

●advantages and disadvantages

Advantages 

●Budgets are more realistic and achievable since they are continuously revised to reflect changing circumstances 

●The pressures placed on managers to achieve unrealistic budgets are eased 

●Variance feedback is more meaningful 

●It tends to reduce budgetary bias 

●The assessment of objectives and plans is continuous rather than being a one-off exercise. 

●It might help to increase management commitment to the budget. 

●It might help to increase management commitment to the budget. 

Disadvantages 

●Managers will be faced with a greater work load and additional staff may be required

●Administrative costs increase as a result 

●Not useful if no drastic changes are expected in the coming months 

以上就是小编为大家整理的Rolling budgets_ACCA考试PM知识点了，希望大家能够认真学习，倒计时，预祝到家顺利通过ACCA考试。

注：以上内容来自Danielle Liu老师冲刺班

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