Pavilion Inc.has implemented a budget process that begins with the analysis of current practices to find improvements and determine changes needed to attain improvements、Then budgets are based on the improved practices or procedures resulting in budget figures that are lower than the previous period.The firm expects to be able to manufacture its product or render its service at a lower cost、The decrease in the budget amounts are the consequence of doing the same activity more efficiently and with higher quality and is not the result of arbitrary cuts.The budget process described is referred to as Pavilion 公司采用一种预算编制流程，它从分析当前的实际着手寻找改进空间，从而决定为了达成改进所需 要做出的变革。然后以改进的业务或者流程为基础编制预算，从而使得预算数字低于前期。公司想以更低的 成本制造产品和提供服务。预算数字的减少是因为作业效率和质量提高的结果，而不是因为主观上随意削减。 上述的这种预算流程被称为