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全面预算是指在公司中长期发展战略目标引领下,从预算单位实际拥有的资源出发,将计划与控制作为核心职能,以销售预算、成本费用预算、利润预算和资本预算为编制起点,对预算年度内的生产经营、投资决策、资产运作等各方面所做的总体计划,其终极目标则是全面提升企业的管理水平。它通过编制资产负债表、利润表、现金流量表及一系列相关明细附表,反映公司在未来期间的资本运营、财务状况、经营成果和现金流量。
Total budget refers to the company’s medium and long-term development under the guidance of strategic objectives, from the actual unit of resources owned by the budget unit, the planning and control as the core function of the sales budget, cost and expense budget, profit budget and capital budget as a starting point for the budget During the year, the overall plan made in various aspects such as production and operation, investment decision-making and asset operation has the ultimate goal of comprehensively enhancing the management level of the enterprise. It reflects the company’s capital operation, financial position, operating results and cash flow in the coming period through the preparation of the balance sheet, income statement, cash flow statement and a series of related schedules.