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预算是一个企业对未来某一特定期间如何取得资源和使用资源的一种详细计划。预算管理是企业对未来整体经营规划的总体安排,是公司管理的核心内容之一,是实现内部控制,提高经济效益的重要手段。成本费用预算是全面预算管理体系中财务预算的核心部分,是企业预算编制的重点之一。成本费用预算管理从预算编制、执行、调整、反馈、到综合分析、激励考核再到改进、编制,是一个完整的过程,形成工作循环,而成本预算编制则是整个成本费用预算管理工作的起点,是搞好整个成本预算管理工作的关键。
Budgeting is a detailed plan of how an enterprise can acquire and use resources in a particular future period. Budget management is the overall arrangement of the overall business plan of the enterprise in the future and is one of the core contents of the company management. It is an important means to realize internal control and improve economic efficiency. The cost budget is the core part of the financial budget in the overall budget management system and is one of the focuses of the enterprise budget preparation. Cost Budgeting Budgeting is a complete process that forms a working cycle from budgeting, execution, readjustment, feedback, to comprehensive analysis, to stimulus assessment, to improvement, and preparation, and cost budgeting is the starting point for the entire cost-expense budgeting process , Is the key to do a good job of the entire cost budget management.