《c全面预算》PPT课件.ppt

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1、Presentation subtitle:20pt Arial Regular,green R223|G255|B102Recommendedmaximum length:2 linesConfidentiality/date line:13pt Arial Regular,whiteMaximum length:1 lineInformation separated by vertical strokes,with two spaces on either sideDisclaimer information may also be appear in this area.Place fl

2、ush left,aligned at bottom,8-10pt Arial Regular,whiteIBM logo must not be moved,added to,or altered in any way.Indications in green=Live content Indications in white =Edit in masterIndications in blue =Locked elementsIndications in black =Optional elementsPresentation title:28pt Arial Regular,whiteR

3、ecommended maximum length:2 linesGroup name:17pt Arial Regular,whiteMaximum length:1 lineCopyright:10pt ArialRegular,white 2002 IBM CorporationTemplate release:Oct 02For the latest,go to http:/ AUDIT UNIVERSITYFor client presentations,clients logo may go in this area第七章第七章第七章第七章 全面预算全面预算全面预算全面预算 全面预

4、算概述全面预算概述全面预算概述全面预算概述 全面预算体系全面预算体系全面预算体系全面预算体系 全面预算的编制方法全面预算的编制方法全面预算的编制方法全面预算的编制方法IBM logo must not be moved,added to,or altered inany way.Background shouldnot be modified,except for quotes,which use gray background.Title/subtitle/confidentiality line:10pt Arial Regular,whiteMaximum length:1 lineIn

5、formation separated by vertical strokes,with two spaces on either sideSlide heading:28pt Arial Regular,light blue R204|G204|B255 Maximum length:2 linesSlide body:18pt Arial Regular,whiteSquare bullet color:green R223|G255|B102Recommended maximum text length:5 principal pointsGroup name:14pt Arial Re

6、gular,whiteMaximum length:1 lineCopyright:10pt ArialRegular,whiteTemplate release:Oct 02For the latest,go to http:/ OF ACCOUNTINGCui XiumeiOptional slide number:10pt Arial Bold,whiteIndications in green=Live content Indications in white =Edit in masterIndications in blue =Locked elementsIndications

7、in black =Optional elementsCOLLEGE OF ACCOUNTINGCui Xiumei第一节第一节第一节第一节 全面预算概述全面预算概述全面预算概述全面预算概述 一、全面预算的含义一、全面预算的含义一、全面预算的含义一、全面预算的含义 二、全面预算的作用二、全面预算的作用二、全面预算的作用二、全面预算的作用 三、全面预算的分类三、全面预算的分类三、全面预算的分类三、全面预算的分类 四、编制预算的程序四、编制预算的程序四、编制预算的程序四、编制预算的程序2IBM logo must not be moved,added to,or altered inany way

8、.Background shouldnot be modified,except for quotes,which use gray background.Title/subtitle/confidentiality line:10pt Arial Regular,whiteMaximum length:1 lineInformation separated by vertical strokes,with two spaces on either sideSlide heading:28pt Arial Regular,light blue R204|G204|B255 Maximum le

9、ngth:2 linesSlide body:18pt Arial Regular,whiteSquare bullet color:green R223|G255|B102Recommended maximum text length:5 principal pointsGroup name:14pt Arial Regular,whiteMaximum length:1 lineCopyright:10pt ArialRegular,whiteTemplate release:Oct 02For the latest,go to http:/ OF ACCOUNTINGCui Xiumei

10、Optional slide number:10pt Arial Bold,whiteIndications in green=Live content Indications in white =Edit in masterIndications in blue =Locked elementsIndications in black =Optional elementsCOLLEGE OF ACCOUNTINGCui Xiumei预算的含义预算的含义预算的含义预算的含义用货币来计量，将决策目标所涉及的经济资源的配置，用货币来计量，将决策目标所涉及的经济资源的配置，用货币来计量，将决策目标所

11、涉及的经济资源的配置，用货币来计量，将决策目标所涉及的经济资源的配置，以计划的形式具体地、系统地反映出来。以计划的形式具体地、系统地反映出来。以计划的形式具体地、系统地反映出来。以计划的形式具体地、系统地反映出来。简言之，预算就是决策目标的具体化（预算编制，预算简言之，预算就是决策目标的具体化（预算编制，预算简言之，预算就是决策目标的具体化（预算编制，预算简言之，预算就是决策目标的具体化（预算编制，预算控制）。控制）。控制）。控制）。3IBM logo must not be moved,added to,or altered inany way.Background shouldnot be

12、 modified,except for quotes,which use gray background.Title/subtitle/confidentiality line:10pt Arial Regular,whiteMaximum length:1 lineInformation separated by vertical strokes,with two spaces on either sideSlide heading:28pt Arial Regular,light blue R204|G204|B255 Maximum length:2 linesSlide body:1

13、8pt Arial Regular,whiteSquare bullet color:green R223|G255|B102Recommended maximum text length:5 principal pointsGroup name:14pt Arial Regular,whiteMaximum length:1 lineCopyright:10pt ArialRegular,whiteTemplate release:Oct 02For the latest,go to http:/ OF ACCOUNTINGCui XiumeiOptional slide number:10

14、pt Arial Bold,whiteIndications in green=Live content Indications in white =Edit in masterIndications in blue =Locked elementsIndications in black =Optional elementsCOLLEGE OF ACCOUNTINGCui Xiumei全面预算的含义全面预算的含义全面预算的含义全面预算的含义以货币等形式展示未来某一特定期间内，企业全部经营以货币等形式展示未来某一特定期间内，企业全部经营以货币等形式展示未来某一特定期间内，企业全部经营以货币等形

15、式展示未来某一特定期间内，企业全部经营活动的各项目标及其资源配置的定量说明。活动的各项目标及其资源配置的定量说明。活动的各项目标及其资源配置的定量说明。活动的各项目标及其资源配置的定量说明。也即：按照规定的目标和内容对企业在未来销售、生产、也即：按照规定的目标和内容对企业在未来销售、生产、也即：按照规定的目标和内容对企业在未来销售、生产、也即：按照规定的目标和内容对企业在未来销售、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、成本、现金流入与流出等有关方面以计划的形式具体地、成本、现金流入与流出等有关方面以计划的形式具体地、成本、现金流入与流出等有关方面以计划的形式具体地、系统地反映

16、出来，以便有效地组织与协调企业的全部生系统地反映出来，以便有效地组织与协调企业的全部生系统地反映出来，以便有效地组织与协调企业的全部生系统地反映出来，以便有效地组织与协调企业的全部生产经营活动，完成企业的既定目标。产经营活动，完成企业的既定目标。产经营活动，完成企业的既定目标。产经营活动，完成企业的既定目标。4IBM logo must not be moved,added to,or altered inany way.Background shouldnot be modified,except for quotes,which use gray background.Title/subt

17、itle/confidentiality line:10pt Arial Regular,whiteMaximum length:1 lineInformation separated by vertical strokes,with two spaces on either sideSlide heading:28pt Arial Regular,light blue R204|G204|B255 Maximum length:2 linesSlide body:18pt Arial Regular,whiteSquare bullet color:green R223|G255|B102R

18、ecommended maximum text length:5 principal pointsGroup name:14pt Arial Regular,whiteMaximum length:1 lineCopyright:10pt ArialRegular,whiteTemplate release:Oct 02For the latest,go to http:/ OF ACCOUNTINGCui XiumeiOptional slide number:10pt Arial Bold,whiteIndications in green=Live content Indications

19、 in white =Edit in masterIndications in blue =Locked elementsIndications in black =Optional elementsCOLLEGE OF ACCOUNTINGCui Xiumei预算的种类预算的种类预算的种类预算的种类l 预算期间：预算期间：预算期间：预算期间：短期预算和长期预算短期预算和长期预算短期预算和长期预算短期预算和长期预算l 预算内容（或范围）：总预算和专门预算预算内容（或范围）：总预算和专门预算预算内容（或范围）：总预算和专门预算预算内容（或范围）：总预算和专门预算l 预算业务领域（全面预算体系）分

20、为：预算业务领域（全面预算体系）分为：预算业务领域（全面预算体系）分为：预算业务领域（全面预算体系）分为：业务预算、财务预算以及长期投资预算业务预算、财务预算以及长期投资预算业务预算、财务预算以及长期投资预算业务预算、财务预算以及长期投资预算l 预算是否按业务量进行调整：静态预算和动态预算。预算是否按业务量进行调整：静态预算和动态预算。预算是否按业务量进行调整：静态预算和动态预算。预算是否按业务量进行调整：静态预算和动态预算。5IBM logo must not be moved,added to,or altered inany way.Background shouldnot be mod

21、ified,except for quotes,which use gray background.Title/subtitle/confidentiality line:10pt Arial Regular,whiteMaximum length:1 lineInformation separated by vertical strokes,with two spaces on either sideSlide heading:28pt Arial Regular,light blue R204|G204|B255 Maximum length:2 linesSlide body:18pt

22、Arial Regular,whiteSquare bullet color:green R223|G255|B102Recommended maximum text length:5 principal pointsGroup name:14pt Arial Regular,whiteMaximum length:1 lineCopyright:10pt ArialRegular,whiteTemplate release:Oct 02For the latest,go to http:/ OF ACCOUNTINGCui XiumeiOptional slide number:10pt A

23、rial Bold,whiteIndications in green=Live content Indications in white =Edit in masterIndications in blue =Locked elementsIndications in black =Optional elementsCOLLEGE OF ACCOUNTINGCui Xiumei全面预算的作用全面预算的作用全面预算的作用全面预算的作用l 奋斗目标奋斗目标奋斗目标奋斗目标l 协调工具协调工具协调工具协调工具l 控制标准控制标准控制标准控制标准l 考核依据考核依据考核依据考核依据6IBM logo

24、 must not be moved,added to,or altered inany way.Background shouldnot be modified,except for quotes,which use gray background.Title/subtitle/confidentiality line:10pt Arial Regular,whiteMaximum length:1 lineInformation separated by vertical strokes,with two spaces on either sideSlide heading:28pt Ar

25、ial Regular,light blue R204|G204|B255 Maximum length:2 linesSlide body:18pt Arial Regular,whiteSquare bullet color:green R223|G255|B102Recommended maximum text length:5 principal pointsGroup name:14pt Arial Regular,whiteMaximum length:1 lineCopyright:10pt ArialRegular,whiteTemplate release:Oct 02For

26、 the latest,go to http:/ OF ACCOUNTINGCui XiumeiOptional slide number:10pt Arial Bold,whiteIndications in green=Live content Indications in white =Edit in masterIndications in blue =Locked elementsIndications in black =Optional elementsCOLLEGE OF ACCOUNTINGCui Xiumei编制预算的程序编制预算的程序编制预算的程序编制预算的程序(1)(1

27、)预算委员会拟定企业预算总方针，下发各有关部门；预算委员会拟定企业预算总方针，下发各有关部门；预算委员会拟定企业预算总方针，下发各有关部门；预算委员会拟定企业预算总方针，下发各有关部门；(2)(2)组织业务部门按具体目标要求编制其部门预算草案；组织业务部门按具体目标要求编制其部门预算草案；组织业务部门按具体目标要求编制其部门预算草案；组织业务部门按具体目标要求编制其部门预算草案；(3)(3)平衡与协商调整各部门的预算草案，并汇总和分析；平衡与协商调整各部门的预算草案，并汇总和分析；平衡与协商调整各部门的预算草案，并汇总和分析；平衡与协商调整各部门的预算草案，并汇总和分析；(4)(4)审议预算并

28、上报董事会研究，通过综合预算和部门预审议预算并上报董事会研究，通过综合预算和部门预审议预算并上报董事会研究，通过综合预算和部门预审议预算并上报董事会研究，通过综合预算和部门预算；算；算；算；(5)(5)下达执行批准后的预算。下达执行批准后的预算。下达执行批准后的预算。下达执行批准后的预算。7IBM logo must not be moved,added to,or altered inany way.Background shouldnot be modified,except for quotes,which use gray background.Title/subtitle/confi

29、dentiality line:10pt Arial Regular,whiteMaximum length:1 lineInformation separated by vertical strokes,with two spaces on either sideSlide heading:28pt Arial Regular,light blue R204|G204|B255 Maximum length:2 linesSlide body:18pt Arial Regular,whiteSquare bullet color:green R223|G255|B102Recommended

30、 maximum text length:5 principal pointsGroup name:14pt Arial Regular,whiteMaximum length:1 lineCopyright:10pt ArialRegular,whiteTemplate release:Oct 02For the latest,go to http:/ OF ACCOUNTINGCui XiumeiOptional slide number:10pt Arial Bold,whiteIndications in green=Live content Indications in white

31、=Edit in masterIndications in blue =Locked elementsIndications in black =Optional elementsCOLLEGE OF ACCOUNTINGCui Xiumei第二节第二节第二节第二节 全面预算体系全面预算体系全面预算体系全面预算体系供应部门供应部门（材料）（材料）生产管理部门生产管理部门（其他生产费用）（其他生产费用）人力资源部人力资源部（员工）（员工）销售部门销售部门生产部门（生产成本）生产部门（生产成本）仓库（产成品）仓库（产成品）行政管理部门行政管理部门（销售及管理费用）（销售及管理费用）财务部门（资金管

32、理）财务部门（资金管理）8IBM logo must not be moved,added to,or altered inany way.Background shouldnot be modified,except for quotes,which use gray background.Title/subtitle/confidentiality line:10pt Arial Regular,whiteMaximum length:1 lineInformation separated by vertical strokes,with two spaces on either side

33、Slide heading:28pt Arial Regular,light blue R204|G204|B255 Maximum length:2 linesSlide body:18pt Arial Regular,whiteSquare bullet color:green R223|G255|B102Recommended maximum text length:5 principal pointsGroup name:14pt Arial Regular,whiteMaximum length:1 lineCopyright:10pt ArialRegular,whiteTempl

34、ate release:Oct 02For the latest,go to http:/ OF ACCOUNTINGCui XiumeiOptional slide number:10pt Arial Bold,whiteIndications in green=Live content Indications in white =Edit in masterIndications in blue =Locked elementsIndications in black =Optional elementsCOLLEGE OF ACCOUNTINGCui Xiumei 销售预算销售预算 长期

35、销售预算长期销售预算期末存货预算期末存货预算 生产预算生产预算 直接材料直接材料 直接人工直接人工 制造费用制造费用 营业费用与管理费用营业费用与管理费用 预算预算 预算预算 预算预算 预算预算 产品成本预算产品成本预算 现金预算现金预算 资本支出预算资本支出预算 预计损益表预计损益表 预计资产负债表预计资产负债表 预计现金流量表预计现金流量表9IBM logo must not be moved,added to,or altered inany way.Background shouldnot be modified,except for quotes,which use gray bac

36、kground.Title/subtitle/confidentiality line:10pt Arial Regular,whiteMaximum length:1 lineInformation separated by vertical strokes,with two spaces on either sideSlide heading:28pt Arial Regular,light blue R204|G204|B255 Maximum length:2 linesSlide body:18pt Arial Regular,whiteSquare bullet color:gre

37、en R223|G255|B102Recommended maximum text length:5 principal pointsGroup name:14pt Arial Regular,whiteMaximum length:1 lineCopyright:10pt ArialRegular,whiteTemplate release:Oct 02For the latest,go to http:/ OF ACCOUNTINGCui XiumeiOptional slide number:10pt Arial Bold,whiteIndications in green=Live c

38、ontent Indications in white =Edit in masterIndications in blue =Locked elementsIndications in black =Optional elementsCOLLEGE OF ACCOUNTINGCui Xiumei全全面面预预算算业务预算业务预算财务预算财务预算销售预算销售预算生产预算生产预算现金预算现金预算预计损益表预计损益表预计资产负债表预计资产负债表10IBM logo must not be moved,added to,or altered inany way.Background shouldnot

39、 be modified,except for quotes,which use gray background.Title/subtitle/confidentiality line:10pt Arial Regular,whiteMaximum length:1 lineInformation separated by vertical strokes,with two spaces on either sideSlide heading:28pt Arial Regular,light blue R204|G204|B255 Maximum length:2 linesSlide bod

40、y:18pt Arial Regular,whiteSquare bullet color:green R223|G255|B102Recommended maximum text length:5 principal pointsGroup name:14pt Arial Regular,whiteMaximum length:1 lineCopyright:10pt ArialRegular,whiteTemplate release:Oct 02For the latest,go to http:/ OF ACCOUNTINGCui XiumeiOptional slide number

41、:10pt Arial Bold,whiteIndications in green=Live content Indications in white =Edit in masterIndications in blue =Locked elementsIndications in black =Optional elementsCOLLEGE OF ACCOUNTINGCui Xiumei一、一、一、一、销售预算销售预算销售预算销售预算的编制的编制的编制的编制（1 1）销售收入预计销售量）销售收入预计销售量）销售收入预计销售量）销售收入预计销售量 销售单价销售单价销售单价销售单价（2 2）

42、预计现金收入计算表（销售预算的附表）预计现金收入计算表（销售预算的附表）预计现金收入计算表（销售预算的附表）预计现金收入计算表（销售预算的附表）AA取决于收款条件的不同（应收账款）取决于收款条件的不同（应收账款）取决于收款条件的不同（应收账款）取决于收款条件的不同（应收账款）BB销售收入销售收入销售收入销售收入 现金收入现金收入现金收入现金收入11IBM logo must not be moved,added to,or altered inany way.Background shouldnot be modified,except for quotes,which use gray ba

43、ckground.Title/subtitle/confidentiality line:10pt Arial Regular,whiteMaximum length:1 lineInformation separated by vertical strokes,with two spaces on either sideSlide heading:28pt Arial Regular,light blue R204|G204|B255 Maximum length:2 linesSlide body:18pt Arial Regular,whiteSquare bullet color:gr

44、een R223|G255|B102Recommended maximum text length:5 principal pointsGroup name:14pt Arial Regular,whiteMaximum length:1 lineCopyright:10pt ArialRegular,whiteTemplate release:Oct 02For the latest,go to http:/ OF ACCOUNTINGCui XiumeiOptional slide number:10pt Arial Bold,whiteIndications in green=Live

45、content Indications in white =Edit in masterIndications in blue =Locked elementsIndications in black =Optional elementsCOLLEGE OF ACCOUNTINGCui Xiumei二、生产预算二、生产预算二、生产预算二、生产预算1 1、生产成本生产成本生产成本生产成本预算预算预算预算（1 1）产品产量预测）产品产量预测）产品产量预测）产品产量预测（2 2）分项目成本预算）分项目成本预算）分项目成本预算）分项目成本预算l直接材料预算直接材料预算直接材料预算直接材料预算l直接人工

46、预算直接人工预算直接人工预算直接人工预算l制造费用预算制造费用预算制造费用预算制造费用预算变动变动变动变动 固定固定固定固定l单位产品成本预算单位产品成本预算单位产品成本预算单位产品成本预算（3 3）期末存货成本预算）期末存货成本预算）期末存货成本预算）期末存货成本预算12IBM logo must not be moved,added to,or altered inany way.Background shouldnot be modified,except for quotes,which use gray background.Title/subtitle/confidentialit

47、y line:10pt Arial Regular,whiteMaximum length:1 lineInformation separated by vertical strokes,with two spaces on either sideSlide heading:28pt Arial Regular,light blue R204|G204|B255 Maximum length:2 linesSlide body:18pt Arial Regular,whiteSquare bullet color:green R223|G255|B102Recommended maximum

48、text length:5 principal pointsGroup name:14pt Arial Regular,whiteMaximum length:1 lineCopyright:10pt ArialRegular,whiteTemplate release:Oct 02For the latest,go to http:/ OF ACCOUNTINGCui XiumeiOptional slide number:10pt Arial Bold,whiteIndications in green=Live content Indications in white =Edit in

49、masterIndications in blue =Locked elementsIndications in black =Optional elementsCOLLEGE OF ACCOUNTINGCui Xiumei2 2、期间费用期间费用期间费用期间费用预算预算预算预算（4 4）销售费用预算）销售费用预算）销售费用预算）销售费用预算（5 5）管理费用预算）管理费用预算）管理费用预算）管理费用预算按成本性态划分为变动费用以及销售费用分别预算按成本性态划分为变动费用以及销售费用分别预算按成本性态划分为变动费用以及销售费用分别预算按成本性态划分为变动费用以及销售费用分别预算13IBM lo

50、go must not be moved,added to,or altered inany way.Background shouldnot be modified,except for quotes,which use gray background.Title/subtitle/confidentiality line:10pt Arial Regular,whiteMaximum length:1 lineInformation separated by vertical strokes,with two spaces on either sideSlide heading:28pt