企业预算管理理论与实务（Theory and practice of enterprise budget management）.docVIP

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企业预算管理理论与实务（Theory and practice of enterprise budget management）.doc

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企业预算管理理论与实务（Theory and practice of enterprise budget management）

企业预算管理理论与实务（Theory and practice of enterprise budget management） Budget management consists of three parts: budgeting, budget execution and budget assessment. I. establishment of enterprise budget system (1) the composition of the enterprise budget system; The complexity and hierarchy of business activities determine the complexity of the enterprise budget system, which includes comprehensive plans for business, finance, long-term investment and other enterprises. The overall budget of the monetary form of an enterprise reflects the various financial and capital plans in operation, and is the core content of the enterprise budget. The basic composition of the enterprise is the same in different enterprises. General enterprise comprehensive budget content mainly includes: (1) operating budget: sales budget, production budget, direct material budget, direct labor budget, manufacturing cost budget, the final finished goods inventory budget, sales and management costs of the budget; (2) financial budget: cash budget, projected income statement, balance sheet, is expected to capital budget. 1, sales budget. The sales budget is generally the starting point of the overall budget for production and operation of enterprises, and the budget of production, materials, procurement and inventory expenses should be based on the sales budget. The sales budget to sales forecast is based mainly on the basis of the analysis of various products is forecasting sales history, combined with a variety of product development prospects in the market forecast data, according to the product, customers and other project areas, separately compiled, then merge summary. According to the sales forecast, determine the expected sales volume and the unit price during the future, and calculate the expected revenue: Estimated sales revenue = expected sales volume * estimated unit price The sales budget, on the one hand, provides the basis for other budgets; on the other hand, the sales budget itself can