预算编制（budgeting）是指在计划和预算的过程中，确定和监督组织的财务资源和实物资源的分配、使用和结果的过程。它是一种管理工具，可以帮助组织规划和管理其财务和资源的使用，以确保实现组织的目标和战略。
以下是一篇关于预算编制的英文范文：
Title: Budgeting: A Key Tool for Effective Resource Management
Budgeting is an essential component of effective resource management, which plays a crucial role in helping organizations achieve their goals and strategies. It involves the identification, planning, allocation, and monitoring of financial and physical resources to ensure that they are used in the most efficient and effective manner possible.
The process of budgeting begins with the development of a budget document, which outlines the financial and resource requirements of the organization for a given period. This document is then reviewed and approved by top management, and subsequently distributed to all departments for implementation. The budget serves as a guiding document that provides clear direction to all stakeholders on how to allocate and use resources to achieve the organization's objectives.
During the budgeting process, it is essential to identify key performance indicators (KPIs) that will be used to measure and monitor the effectiveness of resource utilization. These KPIs should be carefully selected based on the organization's goals and strategies, and should be regularly reviewed and updated as the budget cycle progresses.
Budgeting also involves the development of contingency plans to account for unforeseen circumstances that may arise during the course of the budget period. These contingency plans provide flexibility to respond to unexpected events and ensure that resources are used in a way that maximizes their value and efficiency.
In conclusion, budgeting is a critical tool for effective resource management that helps organizations achieve their goals and strategies. It involves the development of a budget document, identification of key performance indicators, and development of contingency plans to account for unforeseen circumstances. By using budgeting effectively, organizations can ensure that their resources are used in the most efficient and effective manner possible, thus maximizing their value and achieving their objectives.
budgeting是一个英语单词，意思是编制预算。
在英文范文方面，以下是一个关于预算编制的例子：
“We need to conduct a thorough budgeting exercise to ensure that we have sufficient funds to cover all our expenses for the next year.”（我们需要进行一次全面的预算编制工作，以确保我们有足够的资金来覆盖下一年度的所有开销。）
budgeting的意思是编制预算，budgeting英文范文最新变化为在网络上引申为“做预算”，和“budget”一样属于近义词。
以上是对budgeting的详细解释，以及其最新的变化形式。如需更多信息，可以到英语单词学习网站查询。