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单词 top-down budgeting
释义

top-down budgeting

Definition
A budget planning strategy where cost estimates are generated by working from the highest level downwards. In top-down budgeting, a cost is typically put on each unit of raw materials, services or labor required for the project, and the estimated number of units is then converted into a monetary sum to produce the overall cost estimate to be used by the business. Opposite of bottom-up budgeting.
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更新时间:2025/3/14 21:43:39