ZBB - ZERO - BASED BUDGETING
- ZBB - ZERO - BASED BUDGETING
- бюджеты с нулевой базой: бюджетный метод, при котором необходимо обосновывать все расходы, а не только превышение уровня прошлого года (от нуля, а не от достигнутого)
Англо-русский словарь акронимов и аббревиатур, используемых в банковской и финансовой деятельности (Glossary of International Banking & Finance Acronyms and Abbreviations).
2013.
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zero-based budgeting — ➔ budgeting * * * zero based budgeting UK US (ABBREVIATION ZBB) noun [U] ACCOUNTING ► a method for business budgets in which all costs are considered again each year, and each department must say why it needs the amount it asks for: »Zero based… … Financial and business terms
Zero-Based Budgeting - ZBB — A method of budgeting in which all expenses must be justified for each new period. Zero based budgeting starts from a zero base and every function within an organization is analyzed for its needs and costs. Budgets are then built around what is… … Investment dictionary
zero-base budgeting — a process in government and corporate finance of justifying an overall budget or individual budgeted items each fiscal year or each review period rather than dealing only with proposed changes from a previous budget. Abbr.: ZBB. Also, zero based… … Useful english dictionary
zero-base budgeting — a process in government and corporate finance of justifying an overall budget or individual budgeted items each fiscal year or each review period rather than dealing only with proposed changes from a previous budget. Abbr.: ZBB. Also, zero based… … Universalium
zero-base budgeting — ZBB A *budgeting methodology based on the recalculation of costs for each budgetary period. In contrast to traditional budgeting, which is based on historical assumptions and incremental changes in relation to prior years, ZBB requires new cost… … Auditor's dictionary
ZBB — ( zero base budgeting) budgeting method that disregards the previous year s budget in setting a new budget, since circumstances may have changed. Each and every expense must be justified in this system. Bloomberg Financial Dictionary * * * ZBB… … Financial and business terms
ZBB — is a three letter abbreviation with multiple meanings, as described below:* Zero based budgeting * The IATA code for the railway service in Esbjerg, Denmark. * Part of CZBB the ICAO code for Boundary Bay Airport in British Columbia, Canada. * The … Wikipedia
ZBB — zero based budgeting бюджет с нулевой базой … Финансово-инвестиционный толковый словарь
ZBB — See zero base budgeting. * * * ZBB (no periods), zero based budgeting … Useful english dictionary
Conditional budgeting — is a budgeting approach designed for companies with fluctuating income, high fixed costs, or income depending on sunk costs, as well as NPOs and NGOs. The approach builds on the strengths of proven budgeting approaches, leverages the respective… … Wikipedia