(1) Operating budget<br>Business budget, also known as the daily business activity budget of an enterprise, refers to the basic business activity budget that occurs every day during the budget period. The operation budget also includes the budget for sales, capacity, purchase, cost, personnel, etc.<br>(2) Specialized decision making budget<br>Special decision-making budget refers to the budget that is important or infrequent and needs to be prepared according to specific decision-making, generally including investment budget, financing budget and dividend payment budget.<br>
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