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第七讲全面预算(一)一、什么是全面预算对经营决策所确定的具体目标,经过集中、整理、用货币形式反映出来的综合计划,称为全面预算。通过一定的决策程序所确定的最优经营方案,为企业各有关方面的活动树立了目标。为了达到和完成这些预期目标,企业的所有职能部门,必须搞好自己的业务规划,用来计划和控制未来的经济业务,这些业务规划用数量形式反映出来,就叫预算。它是“用货币形式把那种旨在达成企业预期目标的营业计划表达出来”,也可以说它是“以数字表达的业务计划”。所以,预算是经营决策的具体化;经营决策的经济效益要进一步体现、落实到有关预算中。全面预算是各部分预算的总和,又称总预算。
The seventh full budget (A) First, what is the overall budget for business decisions set by the specific objectives, after a centralized, organized, reflected in the form of monetary comprehensive plan, known as the overall budget. Through certain decision-making process to determine the optimal operating program for all aspects of business activities set a goal. In order to achieve and accomplish these expected goals, all the functional departments of the enterprise must make their own business plans to plan and control the future economic business. The business plans are expressed in terms of quantity and are called budgets. It is “in the form of money that kind of business plan is designed to achieve business goals expressed by the business plan”, it can be said that it is “a business plan expressed by numbers.” Therefore, the budget is the embodiment of business decisions; the economic benefits of business decisions should be further reflected in the relevant budget. The overall budget is the sum of all parts of the budget, also known as the total budget.