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弹性预算是企业在不能准确预测业务量的情况下,根据本量利之间的数量关系,按照一系列业务水平编制的预算。在市场供需多变,企业以销定产,产销随市场变动的情况下,弹性预算可以使用较长时间,不必每月重复编制,采用弹性预算方法编制单位成本预算,有益于加强成本控管及绩效考评,企业应考虑将其纳入财务预算编制框架内。
The flexible budget is a budget prepared by the enterprise according to a series of business levels based on the quantitative relationship between the profit and the profit without the accurate prediction of the business volume. Under the circumstance that the supply and demand of the market are changing and the enterprises depend on the sales of fixed assets and the marketability of production and sales, the flexible budget can be used for a longer period of time instead of repeating it on a monthly basis. The flexible budget method is adopted to formulate the unit cost budget, which is conducive to strengthening cost control and Performance appraisal, enterprises should consider its inclusion in the financial budget preparation framework.