讲义dec 2016 static rolling考核知识点Rollingbudget编制与优缺点讨论.pdfVIP

Static Co - Dec 2016 Q31 考核知识点：Rolling budget 的编制与优缺点讨论 • Indicate the usefulness and problems with different budget types (including fixed, flexible, zero- based, activity based, incremental, rolling, top-down, bottom-up, master, functional) • Prepare flexed budgets, rolling budgets and activity-based budgets 知识点考核位置：Section A / B / C Static Co - Dec 2016 Q31 知识点解析：Rolling budget Ø Definition Rolling budgets (also called continuous budgets) are budgets which are continuously updated throughout a financial year, by adding a further period (say a month or a quarter) a