弹性预算

设置弹性预算指标，建立预算预警机制和预算结果质询制度；

Set up the elastic budget indexes , Set up the early warning mechanism of budget and budget enforcement result inquiry system ;

对铁路客票收入弹性预算原理的研究

Research on the Flexible Budget Principle of Railway Passenger Ticket Income

作业弹性预算法在航空制造企业中的应用模型

Analysis on the Application Model of the Activity-based Cost in Aeronautical Manufacturer

制造费用标准比率通常在弹性预算的编制过程中建立。

A flexible budget may be used to establish a standard factory overhead rate .

运用弹性预算原理提高企业理财系统柔性研究

Research on How to Improve the Flexibility of Business Financial System by Utilizing Flexible Budget

论文第一章对企业理财系统柔性理论进行了回顾与概述，简述了弹性预算的原理及其编制方法；

The first chapter reviews and summarizes the theory of business financial system , sketches the principle of flexible budget and its preparing methods .

作业弹性预算法模型是集成本预算与作业成本法之所长，将两者结合从而构筑起成本管理决策的一种新体系。

Activity-Based Flexible Budget which is the integration of cost budget and Activity-Based Cost ( ABC ), will build a kind of new system of cost management decision .

本文的目的在于以对企业理财系统柔性理论为基础，通过对弹性预算的编制原理与方法的综合概述，重点研究如何运用弹性预算原理来提高企业理财系统柔性。

The aim of this paper is to study how we can improve the flexibility of financial system by utilizing flexible budget , based on summarizing the theory of business financial management system and flexible budget .

弹性预算虽然可以多个业务水平实现控制与评价功能，但是如果没有计算机网络所构筑的管理平台，这种预算管理模式是难以应用的。

Though elasticity budget can realize control and appraisement function to many business levels , if there is not management platform where computer networks are constructed , this kind of budget management model is hard to be applied .

固定成本主要是采用预算控制方法，操作成本主要是对15项操作成本中的6项采用标准成本进行事前控制，对15项操作成本中的其他9项采用弹性预算方法进行事前控制。

The fixed cost will be controlled mainly by the method of budget controlling method while six out of the fifteen operating cost will be controlled by pre-activity control and the remaining nine operating cost will be pre-activity controlled by flexible budget method .

这种非气缸润滑油提供弹性的预算紧张而牺牲质量。

This Non-Lube air cylinder offers elasticity to to tight budgets without sacrificing quality .