It is found in practice that those departmental budgets vary a lot in the number and content. The following figure 19-1 provides an overview of the budget cycle commonly found in practice.
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- 在实际工作中,各个组织所作的部门预算无论是在数量还是在内容上都不尽相同,图19-1概述了实践中常用的预算循环。