在制定战略计划的过程中,恰当的做法是把利润作为一项经营和维持经营的成本来对待。就同计划用于支付人工和材料供应的款项一样,利润也是计划用以支付资本和承担风险性劳务供应的款项。相比之下,在营业预算程序中,对利润的理解则往往大不相同。利润成了一个余额,一个显然难以控制的收入大于成本的盈余额。 In the development of a strategic plan, it is appropriate to treat profits as a cost of operating and maintaining operations. Just as it is planned to pay for labor and material supplies, profits are also funds that are planned to pay for capital and bear the supply of risky services. In contrast, in the operating budget process, the understanding of profits is often very different. Profit became a balance, an apparently hard-to-control earnings surplus that exceeds costs.