| 8 Operation of the service management system 服务管理体系的运行/8.4 Supply and demand 供给和需求/8.4.1 Budgeting and accounting for services 服务的预算和核算 |
The organization shall budget and account for services or groups of services in accordance with its financial management policies and processes. 组织应根据其财务管理的策略和流程对服务或服务组团做出预算和核算。 Costs shall be budgeted to enable effective financial control and decision-making for services. 应对成本做出预算，以便对服务做出有效财务控制和决策。 At planned intervals, the organization shall monitor and report on actual costs against the budget, review the financial forecasts and manage costs. 组织应，按照策划的时间间隔，并对照预算，监视和报告实际成本，评审财务预测和管理成本。 NOTE Many, but not all, organizations charge for their services. Budgeting and accounting for services in this document excludes charging, to ensure applicability to all organizations. 注，许多组织，但不是全部，对其服务进行收费。为确保适用于所有组织，本文件中的服务预算和核算排除了收费。 |
【标准理解】
（1）本条款属于财务管理要求，通常包括预算、核算和收费三个阶段，但收费不属于ISO/IEC 20000-1: 2018范畴。
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