Well ahead of net present value ( NPV) and internal rate of return ( IRR), the most frequently used capital budgeting technique is the ROI/ payback period. 最常用的资本预算技术是ROI/偿还期技术,远远超过了净现值(NPV)和内部收益率(IRR)技术。
On the basis of summarizing risk budgeting technique in being, this paper introduces multi-factor model into process of risk budgeting, and sets up program of multi-factor-risk budgeting. 本文在对现有风险预算技术进行评述的基础上,将证券收益的多因素模型引入风险预算过程,建立了基于多因素模型的风险预算方法。
Budgeting content and technique should be set in the light of specific conditions; 预算内容和预算方法的设置要结合实际;
Corporate budgeting promotes corporate to establish a healthy internal controlling system. The budgeting process is a kind of technique to affirm corporate internal economic responsibility and increase the standard of financial control management. 企业财务预算是促进企业建立、建全企业内部约束机制,落实内部经济责任,提高财务管理水平的重要手段。