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为了保证经营过程中所需的资金,企业财务管理人员必需对此进行预算和控制。这除了长期的预测外,还要进行短期的预测。资金短缺会影响公司的信誉,导致银行减少公司的信贷限额,或者提高利率。因此,必须做好短期预算工作,并特別着重现金方面的预测,即通常所说的现金预算。一、编制预算预算是一种财务计划。一个企业的预算,必须详细列明用于劳动工资、原材料和生产资
In order to ensure the funds needed in the business process, the company’s financial management personnel must budget and control this. In addition to long-term predictions, this also requires short-term forecasts. Shortage of funds will affect the credibility of the company, leading banks to reduce the company’s credit limit, or increase interest rates. Therefore, short-term budget work must be done, with particular emphasis on cash forecasts, which are commonly referred to as cash budgets. First, the preparation of a budget is a financial plan. A company’s budget must be specified in detail for labor salaries, raw materials and production resources