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企业实行财务预算管理是为了加强成本管理及现金流量的控制,以其达到“量人为出,综合平衡”的目的。全面预算管理就是以货币等形式展示未来某一特定期间内集圆公司全部经营活动的各项目标及其资源配置的定量说明。即在预测与决策的基础上,按照规定的目标和内容对企业未来销售、生产、成本、现金流入与流出等有关方面以计划的形式具体地、
The implementation of financial budget management in enterprises is to strengthen the control of cost management and cash flow so as to achieve the objective of “making mannerism and comprehensive balance”. Total budget management is a quantitative description of all the objectives and the allocation of resources in a round-trip company in a specific period in the future in the form of currency. That is, on the basis of forecasting and decision-making, in the form of plans regarding the future sales, production, costs, cash inflows and outflows of enterprises in accordance with the specified goals and contents, in particular,