企业想要缩短实现价值的时间，更愿意以现有资产为基础，而不是重新开始。

For businesses looking to accelerate time to value, it is easier to build upon existing assets rather than start from scratch.

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综合预算是指将实物资产预算价值纳入到预算体系中，因此综合预算的实施必须建立在实物资产的价值管理基础上，计价核算则是实现价值管理的有效途径。

General budget refers to involving capital budget and material assets budget into the budget system, so carrying out general budget should be based on value management of material assets.

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