ACCA PM（F5）高频考点之两大预算系统

　　预算一直都是ACCA考试PM（F5）科目的高频考点，企业会采用各种预算系统来帮助做预算，今天老师要给大家着重讲解的是其中的增量预算和零基预算。

　　在学习预算系统的时候，我们需要掌握的内容包含以下三点：①Steps of the budgeting system；②Applied conditions；③Pros&Cons.

　　那么下面我们来看一下这两个预算系统的具体内容吧~

　　Incremental budgeting

　　Steps

　　大家不需要把定义背出来，只需要记住下面这个公式然后看公式说话就行~

　　Previous/past data土△=This year’s budget

　　An incremental budgeting is starting from the previous period’s budget or actual results and then adding or subtracting an incremental amount to get this year’s budget.

　　Applied conditions

　　Stable businesses;The current operations are effective，efficient and economic;Certain costs such as staff salaries.

　　Pros&Cons

　　Pros（万精油）：Quick and easy;Time saving.

　　Cons（重点掌握）

　　Builds on previous information;Encourage budget slack;Lack of business scrutiny.

　　Zero-based budgeting

　　Steps

　　Zero based budgeting requires each cost element to be specifically justified.The budget starts from zero and the activities are being undertaken for the first time.

　　Define the activities to be evaluated（decision packages——mutually exclusive&incremental）确定决策包；Evaluate and rank the activities评估和排序；Allocate resources分配资源。

　　大家别看这三个步骤只是简单的几个单词，2015年6月份的真题就这个知识点考察了三分。

　　Applied conditions

　　Non-profit-making and service organizations;Discretionary cost占比较大的企业

　　Pros&Cons

　　Pros：Remove insufficient and obsolete operations;Increased staffs involved at all levels;Responds to changes in business environment.

　　Cons：Focuses on short term benefits;Requires high management skills;Time consuming;Ranking can be difficult.

　　这里列出的优缺点只是general的，在做题的时候还需要根据题目给出的具体情况来分析对于这家公司某种预算系统适用与否。