目录

  

前言 全面预算管理方案的设计基

础和目的

 

                                                   

 

 

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一、全面预算管理方案的设计基础

 

                                                                                

 

 

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二、设计本全面预算管理方案目的

 

                                                                                

 

 

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第一部分 预算组织

 

                              

 

 

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第一章 预算管理委员会

 

                                                                                                         

 

 

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第二章 预算管理工作组

 

                                                                                                          

 

 

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第三章 预算责任网络

 

                                                                                                              

 

 

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一、预算单位的界定

 

                                                                                                         

 

 

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二、朝阳物流预算责任网络的界定

 

                                                                                

 

 

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第二部分 预算编制

 

                              

 

 

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第四章 预算目标及其指标体系

 

                                                                                               

 

 

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一、预算目标的确定

 

                                                                                                         

 

 

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二、预算指标体系

 

                                                                                                             

 

 

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第五章 预算编制方法及编制时期

 

                                                                                           

 

 

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一、以滚动预算的编制思路编制固定时期预算（年度预算）

 

                                   

 

 

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二、以零基预算的编制方法编制费用预算

 

                                                                    

 

 

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三、编制固定预算

 

                                                                                                             

 

 

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四、建立总经理机动费用基金

 

                                                                                        

 

 

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第六章 预算编制程序

 

                                                                                                            

 

 

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第七章 各预算单位的业务预算编制内容及编制方法

 

                                                       

 

 

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一、销售部的预算编制内容及编制方法

 

                                                                      

 

 

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二、生产车间的预算编制内容及编制方法

 

                                                                  

 

 

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三、采购部预算

 

                                                                                                               

 

 

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四、其他职能部门的费用预算

 

                                                                                      

 

 

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五、财务部预算

 

                                                                                                               

 

 

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第三部分 预算执行

 

                            

 

 

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第八章 预算执行

 

                                                                                                                      

 

 

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第九章 预算监控

 

                                                                                                                     

 

 

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一、建立责任会计体系

 

                                                                                                   

 

 

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二、建立预算报告体系

 

                                                                                                   

 

 

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三、预算监控体系

 

                                                                                                           

 

 

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第十章 预算调整

 

                                                                                                                      

 

 

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一、预算调整原因规范

 

                                                                                                   

 

 

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二、预算调整程序规范

 

                                                                                                   

 

 

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三、例外事项

 

                                                                                                                   

 

 

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