绩效预算编制的重点是测量完全成本、估计工作量和单位成本。

The emphases of performance budgeting are measuring full cost, evaluating workload and unit cost.

youdao

因此建立本单位的人工、材料、机械消耗量定额等标准，合理确定预算成本，对于提高企业的经济效益意义重大。

So, it has an important meaning for the company's economic Benefit to form it's manpower consumption norm, 'material consumption norm And making sure of budget cost reasonably.

youdao

因此建立本单位的人工、材料、机械消耗量定额等标准，合理确定预算成本，对于提高企业的经济效益意义重大。

So, it has an important meaning for the company's economic Benefit to form it's manpower consumption norm, 'material consumption norm And making sure of budget cost reasonably.

youdao