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预算是一种系统的方法,指企业或个人未来的一定时期内经营、资本、财务等各方面的收入、支出、现金流的总体计划。实施预算有助于企业或个人控制开支,并合理预测未来现金流及利润。全面预算则是以实现企业的目标利润为目的,以销售预测为起点,进而对企业的经营、筹资、投资等进行预测,并编制预计损益表、预计现金流量表和预计资产负债表的方法。它反映的是企业未来某一特定期间的财务状况和经营成果。作为企业理财的一种重要手段,全面预算自上个世纪20
Budgeting is a systematic approach, which refers to the overall plan of the business, capital, finance and other aspects of income, expenditure and cash flow of an enterprise or individual in the future. Budgeting helps companies or individuals control expenses and reasonably forecast future cash flows and profits. The overall budget is based on the goal of achieving the company’s profit for the purpose of sales forecasts as a starting point, and then business management, financing, investment and other forecasts, and the preparation of the projected income statement, expected cash flow statement and the expected balance sheet approach. It reflects the company’s financial position and operating results for a specific period in the future. As an important means of financial management, a comprehensive budget since the last century 20