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预算是企业在战略规划和预测、决策的基础上,以数量和金额形式反应的特定期间的具体行动计划。全面预算管理作为企业内部管理控制的一个主要方法,是以销售预算为主导,包括成本、费用和现金收支等各方面,并落实到生产经营活动对企业财务状况和经营成果的影响,以预算财务报表作为终结。随着认识深度和广度的延伸,全面预算管理的概念范围逐步扩大,从单一的计划管理到系统管理,全面预算管理以其能提升企业管理水平及运营能力的特征使其在烟草商业企业管理实践中得到广泛应用。
The budget is a specific plan of action for a specific period that the enterprise responds to in terms of quantity and amount based on strategic planning and forecasting and decision-making. As a major method of internal management control, total budget management is based on the sales budget, including costs, expenses and cash receipts and payments and other aspects, and the implementation of the production and business activities on the financial status and operating results of enterprises to the budget Financial statements ended. With the extension of understanding and breadth, the concept of total budget management has gradually expanded. From a single program management to system management, total budget management, with its characteristics of enhancing enterprise management and operation capability, Has been widely used.