of course. between the two, this budget has many differences. with regard to the increase in the budget is that the old approach based on the past so it's simple, coherent, easily making it suitable for stable operation of each unit in the company. In contrast, the method of calculation is difficult to do, difficult to understand and quite complicated, highly rated model requirements, high Analysis. When we compare between the specific conditions of each unit. Therefore this method is only suitable for non-recurring activity, and should be planned for each of the different costs and benefits
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