Third, at the end of each budget period or more frequently, comparisons of actual performance with budget allowance are made (in the form of control reports) as a means of evaluati ng performance and fixing responsibility for deviations.

• 第三,在每一个预算期间的期末,或者更加经常地,将各部门实际的经营业绩与其预算定额相比较(通常以控制报告的形式),进而进行业绩评价,以及针对实际与预算之间的差异来确定责任的归属。