Output budgeting is modern performance budgeting.
产出预算是绩效预算的现代形式。
The emphases of performance budgeting are measuring full cost, evaluating workload and unit cost.
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 performance budgeting is the advanced budget management mode proved in practices of western countries.
绩效预算是西方国家实践证明了的先进的预算管理模式。
Finally, it is argued that although new performance budgeting is an ideal model of budgeting, the basic conditions for it to operate are absent in China.
最后，虽然新绩效预算是一种非常理想的预算模式，但是，中国目前并不具备实行的条件。
In skills development, it proposes that performance-based budgeting, vouchers and training funds be adopted to make financing work for results.
在技能培训方面，报告建议采取绩效预算制度、培训券和培训基金，以保证公共经费支出确实带来结果。
Major topics include: the role of corporate goals, planning and control concepts, how costs behave and how to analyze and manage them, budgeting and performance measures.
主要议题包括：对企业的目标，计划和控制的概念，作用，成本如何行为以及如何分析和管理，预算编制和执行措施。
Marketing Resource management capabilities typically include marketing planning and budgeting, marketing budget optimization, marketing performance management and campaign workflow and collaboration.
营销资源管理功能通常包括市场营销规划和预算编制，优化营销预算，营销活动的绩效管理和工作流程和协作。
Management accountants apply their knowledge and experience in accounting and financial reporting, budgeting, decision support, risk and performance management, internal control, and cost management.
管理会计师以他们的知识和经验服务于企业的会计核算和财务报告、预算、决策支持、风险与绩效管理、内部控制以及成本管理等活动。
Management accountants apply their knowledge and experience in accounting and financial reporting, budgeting, decision support, risk and performance management, internal control, and cost management.
管理会计师以他们的知识和经验服务于企业的会计核算和财务报告、预算、决策支持、风险与绩效管理、内部控制以及成本管理等活动。
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