二、弹性预算、概率预算和滚动预算 (一)弹性预算弹性预算也叫变动预算,它是相对固定(静态)预算而言的。一股说来,凡只是以预先确定的预算期内所应达到的某一活动(业务)水平为依据编制的预算,称为固定预算;凡从影响预算的有关因素的对应关系出发,以预算期几种可能的活动水平为依据编制的预算,称为弹性预算。在弹性预算方式下,预算数不是固定不变的,而是随着活动量的大小(或增减)相应调整,具有一定的伸缩性。在实际工作中,事业单位预算期活动量的变动,通常对预算指标不构成明显(或重大)影响,故宜采用固定预算。企业单位预算期的活动量往往变动较大,且对预算指标构成明显影响,二者关系十分密切,故宜采用弹性预算。企业单位实行弹性预算,可使有关预算更加符合生产经营的实际情况,有利于加强企业内部的控制与考核。弹性预算主要适用于:按照固定成本总额、单位产品变动成本标准和不同的生产水平,分别确定相应的生产成本指标;按照固定费用、变动费用和混合费用的特性以及不同的产销水平,分别确定相应的制造 Second, the elastic budget, probabilistic budget and rolling budget (A) elastic budget The elastic budget is also called the change budget, it is relatively fixed (static) budget terms. In general, budgets that are based only on the level of an activity (business) that should be achieved within a predetermined budget period are called fixed budgets; where the corresponding relationship affects the relevant factors of the budget, the budget During the period, several possible activity levels are based on the prepared budget, which is called flexible budget. In the flexible budget mode, the budget number is not fixed, but adjusted accordingly with the size (or increase or decrease) of the activity volume, which has certain flexibility. In practice, changes in the amount of activity in the budget period of a business unit usually do not have a significant (or significant) impact on the budget indicators, so a fixed budget should be adopted. The amount of activity in the corporate budget period tends to fluctuate greatly, and it has a significant impact on budget indicators. The relationship between the two is very close, so it is advisable to use a flexible budget. The implementation of a flexible budget by the enterprise unit will enable the relevant budget to more closely conform to the actual conditions of production and operation, and will help strengthen the internal control and assessment of the enterprise. The elastic budget is mainly applicable to: determine the corresponding production cost indicators according to the total fixed cost, the variable cost per unit product, and the different production levels; and determine the corresponding production costs based on the characteristics of fixed fees, variable expenses, and mixed expenses, and different levels of production and sales. Manufacturing