才俊学校财务管理

1(23/2/2002)------------------------------------””,(,,,1994)263/(/)//////////////1)2)3)4)1234567891011121314(Pragmatic)4(Pragmatic)1.2.3.4.5.6.7.(Programmebudgeting)(Incremental)(Function)//5/(Line-item)////6LCC&Illllllllllll/lllllll7lllllllll/(SAMS)8(Parallelshift)(Function)(Cashflow)(Excel)9””””,,(1994),,()BrianKnight,(1997)“BudgetanalysisandconstructioninEducationalManagement—Strategy,qualityandresources”,TheOpenUniversity10200020011999200020002001:1,122,282.98A1,617,030.00:2,990.303,910.0044,233.7161,000.0033,954.7045,000.002,748.303,250.0083,927.01B113,160.001,206,209.99A+B1,730,190.00111000100010005005005006000600075000750001500050030003005001000500100050010002000100078002500013800028000164K27,600.001,000.0028,000.001,000.00310,000.001,360.00415,400.00561,000.000.003,360.000.00