关于全面预算管理的基本认识外文翻译(编辑修改稿)

关于全面预算管理的基本认识外文翻译(编辑修改稿)内容摘要：

e unexpected – whether it is good or bad. Your “what if” budgets could include:A survival budget. This is the minimimum required in order for the organisation or project to survive and do useful guaranteed budget. This is based on the ine guaranteed at the time the budgetis planned. Usually the “guarantees” are in the form of promises from donors. However,unexpected situations, such as a donor grant ing through very late, may make it necessary to switch to your survival optimal budget. This covers what you would like to do if you can raise additional money. Once extra money es in or is promised, it bees part of your working budget. Keep your notes! As you plan your budget and make decisions about how you will estimate costs, keep your notes handy so that you can go back and check where the amounts came from. You may, for example, work out your workshop costs on the basis of a certain amount for photocopying, based on an estimated per page cost. When, a year later, the costs are higher than anticipated, you should go back to your notes and Budgeting see where the discrepancy es in. Or, in another scenario, a donor make ask you to explain how you arrived at the cost per participant for workshops. Think in terms of cost centres. A cost centre is a grouping of activities that make coherent financial unit. So, for example, each project within your programme might be a cost centre. You then budget both ine and expenditure for that cost centre and keep your financial records in terms of cost centres. This enables you to assess each project, department or unit financially. If you opt for a cost centre approach, your cost centres will determine the main categories under which you list line items. If you go this route, then the “directorate” would be a cost centre and so, for example, would “training” or “publications” or “resource centre.” While budgeting depends to a certain extent on the particulars of your organisation or project,there are certain guidelines which apply across projects and organisations. Once you have the list, group things into categories according to the emphasis you put on categories in your management practices. So, for example, if you, as management, think it is important to keep track of training costs, then “training costs” would be a category. Items such as stationery, venues, printing costs, food, acmodation, transport, trainers’ fees and so on would be line items under that category. However, perhaps your organisation does not do much training and only intends to run one training course as part of a bigger project. Then your category might be “Project X”, and “training course” might be one line item. Contributions in kind should be included as a note to the budget(for more on notes see the consolidated budget in the examples). Although they are not part of the budget, they reduce budget costs and so should be indicated. This includes the contribution made by volunteers in the form of sweat equity. If this is the first time you have done a budget, begin by listing all the items that are going to cost the organisation or project money. Later on, you will have some idea of the categories and items that make sense for your or ganisation or project so you will be able to take short cuts when you list your line items. The budget is an essential management tool. Without a budget, you are like a pilot navigating in the dark without budget tells you how much money you need to carry out your budget forces you to be rigorous in thinking through the implications of your activity planning. There are times when the realities of the budgeti。