Budgeting planning is expected to be paid by thinking ahead and display the data as numbers and may be expressed in the form of money, the number of working hours, the number of product or the number of hours the machine and so on. The importance of the budget is considered to be an important tool to control project costs as well as the work plan since the project-level management until the company and used as a tool of management efficiency in financial planning, because it is a plan that in quantitative characteristics that occur in a given time, such as weekly, monthly, or yearly. In General, the budget will be made once a year, hence called the annual budget by the fiscal year often is in accordance with the accounting period of the company.
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