预算计划规定（Budget plan provision）.docVIP

预算计划规定（Budget plan provision） Budget plan provision Chapter I General Provisions Article 1 These Regulations are formulated for the purpose of following the budget plan of the company. Through a variety of standard setting, prior to reasonable planning, and through the active participation of management, in order to avoid mistakes, reduce waste, and encourage morale, reduce costs and create profits. Second comprehensive budget refers to the basis of prediction and decision, in accordance with the provisions of the companys future will target sales, cost, cash inflow and outflow to plan in the form of a specific and systematic reflection, so as to effectively organize and coordinate all the business activities of the company to achieve the goal. Third companies to adopt annual budget preparation, quarterly adjustment, monthly plan budget plan, management methods, thereby enhancing the planning of business activities. The fourth company established budget committee as the organization of the budget plan, and the management accounting department is the Department in charge of the annual overall budget preparation, adjustment, supervision, implementation, assessment and evaluation. Management accounting department should conscientiously carry out cost behavior analysis, a reasonable division of fixed cost, cost and cost variability, costs, and formulate detailed account and control method according to the actual situation, and actively guide the company headquarters departments and subordinate unit budget, to provide the necessary technical support. All departments of the company headquarters and subordinate units should actively cooperate with the management accounting department, according to the provisions and requirements, quality and quantity, on time to submit relevant information, and consciously accept supervision and guidance. Fifth, this system applies to the whole group company. The second chapter organization and function of Budget Committee Sixth Budget Com