某公司全面預(yù)算管理實(shí)施細(xì)則(1)

1、目錄1.總則.................................................11.1目的.............................................11.2原則.............................................11.2.1戰(zhàn)略性原則.....................................11.2.2效益優(yōu)先原則...

2、................................11.2.3全員參與原則...................................11.2.4權(quán)責(zé)對(duì)等原則...................................11.2.5實(shí)事求是的原則.................................11.2.6可行性原則.....................................

3、12.組織與職能...........................................22.1預(yù)算管理組織結(jié)構(gòu).................................22.2預(yù)算組織職能.....................................22.2.1管理委員會(huì).....................................12.2.2評(píng)價(jià)委員會(huì)..................

4、...................32.2.3監(jiān)督委員會(huì).....................................32.2.4執(zhí)行委員會(huì).....................................42.2.5收入中心........................................2.2.6成本中心........................................2.2.7費(fèi)

5、用中心.......................................93.全面預(yù)算的內(nèi)容......................................155.3.1預(yù)算外事項(xiàng)的處理程序..........................265.3.2超預(yù)算事項(xiàng)的內(nèi)容..............................285.3.3超預(yù)算事項(xiàng)的處理程序.........................

6、.286.預(yù)算分析方法與程序..................................306.1預(yù)算分析方法....................................306.1.1比較分析法....................................306.1.2趨勢(shì)分析法....................................306.1.3因素分析法.................

7、...................306.2預(yù)算分析程序....................................306.2.1信息收集......................................306.2.2基礎(chǔ)分析......................................316.2.3綜合分析......................................316.2.4

8、分析報(bào)告內(nèi)容..................................317.預(yù)算調(diào)整方法與程序..................................337.1預(yù)算調(diào)整的內(nèi)容..................................337.2預(yù)算調(diào)整方法....................................337.3預(yù)算調(diào)整程序.............................