企业财务成本计划,是国家编制预算收入的基础,是指导和组织企业财务活动的准则。它用货币的形式,来确定生产经营所获得的财务成果。正确地编制企业财务成本计划,对于促进生产、改进经营管理、厉行节约、增加积累都具有重大的意义。财务成本计划的各项指标,应当先进而又可靠。既要充分发掘企业内部潜力,把所有的积极因素充分调动起来,又要实事求是地把计划建立在可靠的基础上。这就是说, The corporate financial cost plan is the basis for the state’s preparation of budgetary revenue and is the guideline for the organization and organization of corporate financial activities. It uses the form of currency to determine the financial results of production and operations. The correct preparation of a corporate financial cost plan is of great significance for promoting production, improving business management, implementing strict economy, and increasing accumulation. The indicators of financial cost planning should be advanced and reliable. It is necessary to fully explore the internal potential of the enterprise, fully mobilize all positive factors, and establish a plan on a reliable basis in a practical and realistic manner. This means that,