我公司开业初期,引进了先进的预算管理办法。经过十年来的消化吸收,不断加以完善,已形成了一套适合国情的较为完善的管理模式,在经营活动中充分发挥了作用,并收到了良好效果。一、概述预算是以货币形式表示未来期间企业生产经营活动的计划与目标;表示企业未来收益、费用、成本以及预算期末的财务状况。预算包括销售预算、生产预算和生产成本预算,材料用量、采购预算,直接材料成本、直接人工、制造费用、管理费用、财务费用、销售费用、货币流转预算 At the beginning of our company’s opening, we introduced advanced budget management methods. After 10 years of digestion and absorption, it has been continuously improved, and a relatively complete management model suited to the national conditions has been formed. It has played a full role in business activities and has received good results. I. Overview The budget represents the plans and objectives of the production and business activities of the company in the future period in terms of currency; represents the future income, expenses, costs, and the financial status of the company at the end of the budget. The budget includes sales budget, production budget and production cost budget, material usage, purchase budget, direct material cost, direct labor, manufacturing expenses, management fees, financial costs, sales expenses, currency circulation budget