以可衡量的方式为财务支出制定计划，以最好地捕捉销售预测的资源分配。考虑实现销售目标所需的资本、人力资源、原材料和准备金的支出。 Creating a plan in measurable terms for the financial outlay that best captures resource allocation for the sales forecast. Consider the outlay of capital, HR, raw materials, and provisions needed to reach sales targets.