介绍： abnormal gain
Improvement on the accepted or normal level of loss associated with a production activity. It
is isolated as a period entry rather than as an adjustment to product cost.
abnormal loss
Any loss in excess of the normal loss allowance. It is isolated as a period entry rather than as a component of ...

介绍： abnormal gain
Improvement on the accepted or normal level of loss associated with a production activity. It
is isolated as a period entry rather than as an adjustment to product cost.
abnormal loss
Any loss in excess of the normal loss allowance. It is isolated as a period entry rather than as a component of product cost.

balanced scorecard approach
Approach to the provision of informal tion to the management to assit strategic policy formulation and achievement. It emphasizes the need to provide the user with a set o information which addresses all relevant are as of performance in an objective and unbi based fashion. The information provided include both financial and non-financial elf. Cover areas such as profitability customer atisfaction-laterna efficiency AND innovation.

budget, setting processes
bottom-up budgeting: Budgeting process where all budget holders have the opportunity to participate in setting their own budgets. imposed/top-down budgeting. Budgeting process where budget allowances are set without permitting ultimate budget holders the opportunity to participate in the process negotiated budget: Budget in which budget allowances are set largely on the basis of negotiations between budget holders and those to whom they report. participate budgeting: See " bottom-up budgeting".

budget, slack
Intentional overestimation of expenses and or underestimation of revenue during budget setsting. Also known as budget padding.budgeting, incremental
Method of budgeting based on the previ.
us budget or actual results, adjusting for known changes and inflation. for example.

budgeting, priority-based
Method of budgeting whereby budget requests are accompanied by a statement outli.
ping the changes expected if the prior period budget were increased or decreased by a certain amount or percentage. These changes are prioritised.

budgeting, zero -based
Method of budgeting that requires all costs to be specifically justified by the benefits expected.