参考答案

增量预算的优点包括:
①预算是稳定的,并且变化是循序渐进的;
②经理能够在一个稳定的基础上经营他们的部门;
③系统相对容易操作和理解;
④遇到类似威胁的部门能够避免冲突;
⑤容易实现协调预算。
增量预算的缺点有:
①它假设经营活动以及工作方式都以相同的方式继续下去;
②不能拥有启发新观点的动力;
③没有降低成本的动力;
④它鼓励将预算全部用光以便明年可以保持相同的预算;
⑤它可能过期,并且不再和经营活动的层次或者执行工作的类型有关。
The advantages of incremental budgeting in-clude:
①The budget is stable and change isgradual;
②Managers can operate their depart-ments on a consistent basis;
③Relatively simpleto use and easy to understand;
④If departmentscan be seen to be treated equally, conflicts are a-voided;
⑤Coordination between budgets is easierto be achieved
The disadvantages of incremental budgeting in-clude:
①It assumes that the activities and meth-ods of working will continue in the same way;
②It provides no incentive to develop new ideas;
③It provides no incentive for cost reduction;
④Itencourages spending up to the budget so that thesame budget can be maintained next year;
⑤Itmay become out of date and no longer relate tothe level of activity or type of work being conduc-ted/carried out.