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本文就股份公司成本管理中的预算编制问题进行探讨,主要内容包括:股份公司的成本管理程序、预算编制、预算调整和追加(减)及预算控制等。进而指出:成本管理中的预算是全员预算、全方位的预算,而预算编制则是成本管理的关键环节,其实质就是事前谋算。无论是销售预算的编制、商品采购与期末库存预算的编制、费用预算及现金预算的编制,还是预计损益表、利润表、资产负债表的编制,每一个环节,每一个层面都要实行预算控制,通过建立责任中心、建立台帐和签订责任合同书,实行对预算的跟踪分析并形成预算差异分析报告。
This article discusses the issue of budgeting in the cost management of joint-stock companies. The main contents include: cost management procedures, budget preparation, budget adjustment, addition (reduction), and budget control of joint-stock companies. It is further pointed out that the budget in cost management is the budget of the entire staff and the all-round budget, and the budget preparation is the key link of cost management. The essence of the budget management is to calculate in advance. Whether it is the preparation of sales budgets, the preparation of commodity purchases and closing stock budgets, the compilation of cost budgets and cash budgets, or the preparation of profit and loss statements, income statements, and balance sheets, budget control must be implemented at every level and at every level. Through the establishment of a responsibility center, the establishment of a ledger, and the signing of a liability contract, a follow-up analysis of the budget is conducted and a budget variance analysis report is formed.