摘要：经营预算是指企业日常发生的各项本活动的预算。它主要包括销售预算、生产预算、直接材料采购预算、直接人工预算、制造费用预算、单位生产成本预算、推销及管理费用预算等。

operating budget/operational budget 经营预算，又译作业预算、运营预算

经营预算是指企业日常发生的各项本活动的预算。它主要包括销售预算、生产预算、直接材料采购预算、直接人工预算、制造费用预算、单位生产成本预算、推销及管理费用预算等。

经营预算中最基本和最关键的是销售预算，它是销售预测正式的、详细的说明。由销售预测是计划的基础，加之企业主要是靠销售产品和劳务所提供的收入维持经营费用的支出和获利的，因而销售预算也就成为预算控制的基础。

生产预算是根据销售预算中的预计销售量，按产品品种、数量分别编制的。生产预算编好后，还应根据分季度的预计销售量，经过对生产能力的平衡排出分季度的生产进度日程表，或称为生产计划大纲，在生产预算和生产度日程表的基础上，可以编制直接材料采购预算、直接人工预算和制造费预算。这三项预算构成对企业生产成本的统计。

而推销及管理费用预算，括制造业务范围以外预计发生的各种费用明细项目，例如销售费用、广告费运输费等。对于实行标准成本控制的企业，还需要编制单位生产成本预算。

An operating budget is the blueprint for how your company is going to spend its money over a given period of time. There are multiple factors that go into creating one, including revenue, fixed costs, and variable costs.

An operating budget is different from a capital budget in the sense that it is used to plan finances for daily operations and recurring expenses, while a capital budget helps businesses plan long term spending. The objective is to always make sure that cash outflows don’t exceed cash inflows. In other words, don’t spend money that you don’t have. To accomplish that, companies need to evaluate incoming revenue and expenses.具体例句如下，可供参考：

例句1

An operating budget is a detailed projection of what a company expects its revenue and expenses will be over a period of time. Companies usually formulate an operating budget near the end of the year to show expected activity during the following year.

经营预算是对公司在一段时间内的收入和支出的详细预测。公司通常在年底制定经营预算，以显示下一年的预期活动。

例句2

These are costs that are not directly related to a business’s main activity. The most common non-operating expenses include interest payments, losses on the disposition of assets, and costs from currency exchanges. Some industries or organizations may include other items in their operating budgets. However, capital expenses are not ordinarily part of an operating budget because they are long-term costs and an operating budget is a short-term budget.

这些成本与企业的主要活动没有直接关系。最常见的营业外支出包括利息支付、资产处置损失和货币兑换成本。一些行业或组织可能在他们的经营预算中包括其他项目。但是，资本费用通常不是经营预算的一部分，因为它们是长期成本，而经营预算是短期预算。

例句3

Smaller operating budgets can lead to higher profitability, but limited budgets might create inefficiencies in your company. This is the balance that entrepreneurs and small business owners look for when measuring their operating expenses for the current fiscal year, or when planning their operating costs and budget for the next year. Keep this in mind as we walk you through the steps of how to create an operating budget for your company.

较小的运营预算可以提高盈利能力，但是有限的预算可能会导致公司效率低下。这是企业家和小企业主在衡量当前财年的运营支出或规划下一年的运营成本和预算时寻求的平衡。请记住这一点，我们将带您逐步了解如何为您的公司创建运营预算。

例句4

The first step in creating an operating budget is to document your revenue, costs, and expenses. It is important to track business expenses so you can have accurate numbers, so double-check your figures after you get them. Most business owners or finance teams start out using an Excel spreadsheet so they can calculate sums and percentages.

创建运营预算的第一步是记录你的收入、成本和费用。追踪业务支出很重要，这样你就能得到准确的数字，所以在得到数字后要仔细检查。大多数企业主或财务团队开始使用Excel电子表格，这样他们就可以计算总数和百分比。

来源：尔岚教育