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。

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.

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首先，通过在预算编制过程中的广泛参与，组织内各级管理者便能够理解他们如何做才能积极有效地帮助组织目标的实现。

First, through their participation in the budgeting process, management at all levels can understand how they can positively contribute toward accomplishing organizational goals.

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䕛缺少下列哪一项有可能导致计划和预算编制制度达不到理想的目标。

Which one of the following items would most likely cause the planning and budgeting system to fail? The lack of.

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