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预算管理将经营目标逐步分解,为企业确立经营目标提供依据。预算管理作为一项重要的管理手段越来越受到现代企业的重视。预算管理为如何实现经营目标提供了理论基础。企业能否编制出一个全面且符合实际的预算是预算管理成败的关键。预算包括经营预算、资本预算和财务预算。提出针对经营预算、财务预算、资本预算、等不同角度存在的问题相应的预算管理理念。制定出具体工作计划,将责任落实到每个责任部门。预算就定义而言是设定目标、促进对后续业绩评价的活动,是一种综合性的财务计划对某一的计划以数量化方式进行表述或预测一个未来时期的主体或项目是管理会计的重要内容。财务预算是在经营预算和资本预算基础上所作出的现金流量安排。
Budget management will gradually break down the business objectives for enterprises to establish business objectives to provide the basis. As an important management tool, budget management is paid more and more attention by modern enterprises. Budget management for how to achieve business objectives provide a theoretical basis. It is the key for the success or failure of the budget management that the enterprise can formulate a comprehensive and realistic budget. The budget includes operating budget, capital budget and financial budget. Put forward the concept of budget management corresponding to different problems such as operating budget, financial budget, capital budget and so on. Develop a specific work plan, the responsibility to implement each responsible department. The budget, by definition, is setting goals and promoting activities for the evaluation of subsequent performance. It is a comprehensive financial plan. Representing or forecasting a plan in a quantitative way. The subject or project for a future period is management accounting important content. The financial budget is the cash flow arrangement based on the operating budget and the capital budget.