Budgeting是英語術語，兼具動詞與名詞詞性，作動詞時譯為“制定預算”，作名詞時指“預算編制”，其核心含義是通過資金分配實現財務規劃，英式與美式發音均為[ˈbʌdʒɪtɪŋ]。柯林斯詞典將其定義為“可用資金額度”或“財政收支狀況的評估”。
該術語涵蓋個人、企業及政府等主體的經濟活動，涉及資金計畫、分配與控制的全過程。實務中包括資本預算、績效預算等分支，通過量化指標協調收支平衡，如項目管理中的“完工預算（BAC）”和“費用預算（Cost Budgeting）”。以活動為基礎的預算（Activity Based Budgeting）等細化方法，通過分析部門成本活動實現資源分配。
Budgeting起源於早期政府財政規劃，隨現代財務管理體系發展擴展至商業管理領域，形成多層級預算框架。其套用場景從傳統資金控制延伸至資本投資評估（如設備購置與研發融資），並逐步融入會計實務與項目管理體系。
基本介紹
- 外文名：Budgeting
- 詞性：動詞、名詞
- 發音：[ˈbʌdʒɪtɪŋ]
單詞釋義,英英釋義,詞典雙解,短語搭配,雙語例句,
單詞釋義
英 [ˈbʌdʒɪtɪŋ] 美 [ˈbʌdʒɪtɪŋ]
n. 編制預算
v. 做預算（budget 的 ing 形式）
英英釋義
budget [ 'budʒitiŋ ]
n.
1、a sum of money allocated for a particular purpose
"the laboratory runs on a budget of a million a year"
2、a summary of intended expenditures along with proposals for how to meet them
"the president submitted the annual budget to Congress"
v. make a budget
詞典雙解
柯林斯英漢雙解大詞典
budget /ˈbʌdʒɪt/ CET4 TEM4 ( budgeting, budgeted, budgets )
1.N-COUNT Your budget is the amount of money that you have available to spend. The budget for something is the amount of money that a person, organization, or country has available to spend on it. 預算 [商業]
2.N-COUNT The budget of an organization or country is its financial situation, considered as the difference between the money it receives and the money it spends. (機構、政府等的) 財政收支狀況 [商業]
3.V-T/V-I If you budget certain amounts of money for particular things, you decide that you can afford to spend those amounts on those things. 安排開支; 編制預算
4.budgeting N-UNCOUNT 預算
5.ADJ Budget is used in advertising to suggest that something is being sold cheaply. 價格低廉的 [ADJ n]
短語搭配
Capital budgeting 資本預算 ; [會計] 資本預算的編制 ; [計畫] 資本預算作業
Budgeting Specialist 工程造價師 ; 預結算 ; 預結算人員
Output budgeting 計畫項目預算系統 ; 產出預算 ; 編制產出預算 ; 按產出編制預算
double-entry budgeting 複式預算制 ; 複式估算制
Cost Budgeting 成本預算 ; 費用預算
financial budgeting 財務預算編制
performance budgeting 績效預算 ; 績效預算法 ; 經營預算 ; 績效預算制度
program budgeting 項目預算編制 ; 項目預算 ; 規劃預算
Activity-Based Budgeting 算制度 ; 實施作業制預算制度 ; 作業基礎預算 ; 作業基礎的預算管理
雙語例句
- She worked for years as a bookkeeper, so she's practised at budgeting. 她做了多年簿記員，因此她擅長預算。
- We have continued to exercise caution in our budgeting for the current year. 在今年的預算方面，我們繼續小心謹慎。
- The expenditure of energy is essentially a process of budgeting, just as finances are budgeted. 能源支出本質上是一個預算編制的過程，就像財務預算一樣。
- Either they put their head in the sand: they would avoid examining their financial statements, budgeting, and discussing financial matters with those closest to them. 他們要么迴避問題：避免檢查自己的財務報表、做預算，以及與他們最親近的人討論財務問題。
- We must have extensive knowledge and modern municipal accounting, budgeting and finance. 我們必須要有廣泛的知識和現代市政會計、預算和融資。
- She is good at budgeting her time. 她善於支配時間。
- Align budgeting with your goals. 對準你的目標預算。
- Budgeting isn't always easy. 預算並不總是很容易。
- The goal here deals with budgeting. 此處的目標涉及預算。
- We are budgeting for a new van. 我們為買新的箱式貨車節約用錢。
- Budgeting is one of the most obvious. 其中一個好方法很明顯就是預算。
- The same applies when budgeting time. 這對與時間預算也是一樣的。
- Budgeting — The budget management form. 預算——預算管理表單。
- The best way to do this is by budgeting. 避免超支最好是做預算。
- Really, the pros of budgeting are endless. 實際上，贊成做預算的理由無窮多。
- Budgeting doesn't have to be hard or restrictive. 預算並不難且沒有限制性。
- The budgeting form appears in Part 3 of the series. 本系列的第3部分將介紹預算表單。
- The budgeting process starts with a financial model. 預算的制定應按照一個財務模板。
- Last week we talked about budgeting in a growing company. 上周我們談論了在成長性公司里的預算。
- I believe that budgeting should be done on a yearly basis. 我認為預算應該是按年度制定的。
- “We can no longer afford broken-window budgeting, ” he said. 他說：“我們再也負擔不起爛窗戶似的預算行為。”
- The budgeting process is really critical in a large company. 預算流程對一個大公司來說真的很關鍵。
- Budgeting is something that people either love or hate to do. 編制預算對很多人來說是又愛又恨的事情。
- And each and every practice describes how it supports budgeting. 而每個實踐都描述了它如何支持預算。
- So start the budgeting process by labor day, if not a bit sooner. 所以勞動節的時候開始預算流程吧，如果不是覺得太早的話。
- So you have to get them all involved in the budgeting process. 因此你不得不讓他們都參與進預算的流程中來。
- These include project management, budgeting, and customer service. 這些技能包括項目管理、預算以及客戶服務。
- Cost budgeting in a large company is a much more exhaustive process. 大公司里的成本預算是一個非常詳盡的流程。
- Poor Money Management: Most of the time, poor budgeting invokes debt. 金錢管理不善：大多數時候，財政預算沒弄好會導致債務。
