2017年高级会计师考试辅导-----高级会计实务(第3章).pdf

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1、第1页第三章企业全面预算管理2014 预算调整的原则2015 确定年度经营目标的要点、预算分析2016 预算编制方法、预算控制原则主要考点全面预算分析、预算目标确定等涉及分值每年都在案例中设计假设干小问，平均分值5 分左右考查方式主要是通过案例中特定描述进行计算考试预测本章主要注意对预算的基本概念、特征和分析方法、全面预算目标确实定要点和方法、预算编制方法及其特点、方式及步骤等知识点的掌握。预算的实质：用错误代替杂乱无章。关于预算，德鲁克曾经说过，“包括预算在内的经营指标当然不是列车时刻表，它可以被比作是轮船航行用的罗盘。罗盘是准确的，但是在实际航行中，轮船可以偏离航线很多英里。然而如果没有罗

2、盘，航船既找不到它的港口，也不可能估算到达港口所需要的时间”预算的实质：用错误代替杂乱无章。从德鲁克的话里，我们可以提炼几点认识：1.预算一定需要有目标它的港口，没有目标，预算难以驱动组织资源聚焦到核心业务上；2.预算不可能编制的跟实际情形完全一致轮船可以偏离航线很多英里，在预算的编制过程中，我们唯一能够肯定的是“我编的预算一定是错的”，只有这句话一定是对的，所以预算的目的是计划和安排，不是奖惩；3.预算需要有反馈机制如果没有罗盘，反馈机制需要关注数量和时间。第2页第一节全面预算管理概述文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7

3、J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U

4、7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10

5、U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV1

6、0U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV

7、10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:C

8、V10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:

9、CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1第3页一、全面预算的含义与内容预算是企业在战略规划和预测、决策的基础上，以数量和金额形式反映的特定期间的具体行动计划。二、全面预算管理的内涵与功能全面预算管理以全面预算为基础，是一

10、个基础环境全员参与、业务范围全面覆盖、管理流程全程文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2

11、 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J

12、2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7

13、J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K

14、7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2

15、K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J

16、2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1第4页跟踪的综合管理系

17、统。三、战略目标、战略规划、经营目标与全面预算1战略目标企业愿景和使命的具体化，是一个长远的目标，具有明确的数量特征和时间界限，时间跨度一般为 5 年或 5 年以上。2战略规划企业战略目标的实施步骤和策略，时间跨度一般为3 年。3经营目标以战略规划为导向，反映企业在一定时期内生产经营所要到达的预期目标。四、全面预算管理的流程五、全面预算管理的基础环境六、全面预算管理的组织体系一全面预算管理决策机构全面预算管理决策机构是组织领导企业全面预算管理的最高权力机构，在全面预算管理组织体系中居于核心地位。文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV

18、10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:C

19、V10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:

20、CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码

21、:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编

22、码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档

23、编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文

24、档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1第5页二全面预算管理工作机构预算管理办公室是预算管理委员会的日常工作机构，在预算管理委员会的领导下工作，并向预算管理委员会报告工作。预算管理办公室具体负责预算的编制、报告、

25、执行和日常监控、调整、考核等。三全面预算管理执行机构预算的执行单位就是分别执行运营预算或财务预算并承担相应责任的组织单位。七、全面预算管理层级一般情况下，企业的全面预算管理层级与企业内部层级相一致。对于一个集团企业而言，集团层面的全面预算管理具有全局性、宏观性等特点，最末级组织单位的全面预算管理具有局部性、微观性等特点，而分子公司全面预算管理的特点则居于上述两者之间。第二节全面预算编制文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL

26、1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 H

27、L1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2

28、HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2

29、 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J

30、2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7

31、J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K

32、7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1第6页一、全面预算目标确实定文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G

33、1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2

34、G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G

35、2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7

36、G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R

37、7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2

38、R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G

39、2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1第7页一预算目标确实定原则二预算目标确定应考虑的因素三预算目标确实定方法1利润增长率法利润增长率法是根据上期实际利润总额和过去连续假设干期间的几何平均利润增长率增长幅度，全面考虑影响利润的有关因素的预期变动而确定企业目标利润的方法。几何平均增长率g Vx/V01/x1【案例】某企业根据过去年份的利润总额进行利润预测，过去年份利

40、润总额如表所示。期间数年份利润总额元0 202 150000 1 203 192000 2 204 206000 3 205 245000 4 206 262350 正确答案根据公式：几何平均增长率g Vx/V01/x1 g 262350/150000 1/4115%207 年的目标利润262350 1 15%301720.50 元2比例预算法销售利润率目标利润预计销售收入测算的销售利润率测算的销售利润率可选取以前几个会计期间的平均销售利润率。成本利润率目标利润预计营业成本费用核定的成本费用利润率核定的成本费用利润率可以选取同行业平均或先进水平来确定。文档编码:CV10U7J2K7J2 HL1

41、Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL

42、1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 H

43、L1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2

44、HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2

45、 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J

46、2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7

47、J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1第8页投资报酬率目标利润预计投资资本平均总额核定的投资资本回报率3上加法上加法是企业根据自身发展、不断积累和提高股

48、东分红水平等需要，匡算企业的净利润，再倒算利润总额即目标利润的方法。其计算步骤如下：计算净利润：净利润本年新增留存收益/1股利分配比率或本年新增留存收益股利分配额计算目标利润：目标利润净利润/1所得税率【案例】某企业预算年度计划以股本的10%向投资者分配利润，并新增留存收益800 万元。企业股本8000万元，所得税税率20%，要求测算目标利润额。正确答案其计算步骤如下：计算净利润净利润本年新增留存收益/1股利分配比率或本年新增留存收益股利分配额计算目标利润目标利润净利润/1所得税率1测算净利润目标股利分红额800010%800 万元净利润 8008001600 万元2测算目标利润额目标利润 1

49、600/120%2000 万元4标杆法标杆法是指以企业历史最高水平或同行业中领先企业的盈利水平为基准来确定利润预算目标的一种方法。5本量利分析法本量利分析法也叫做盈亏平衡分析法，基于边际成本法，用来研究成本、产销量和利润三者相互关系，通过如下公式和盈亏平衡图来确定目标利润。目标利润边际奉献固定成本预计销售收入变动成本固定成本文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV1

50、0U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV10U7J2K7J2 HL1Z7P10O5F10 ZX9G2R7G2G1文档编码:CV