经营计划与预算制度(国外英文资料).docVIP

经营计划与预算制度(国外英文资料) Business plan and budget system The business plan and budget. Because of the rapid development of science and technology, the continuous improvement of production technology has led to the fine division of labor and mass production of modern industry, thus causing fierce competition in the market, and the profits earned by enterprises are becoming increasingly meager. Therefore, the management trend of modern enterprises will be changed from the old idea of cost decision to selling price to new consciousness of selling price to determine cost. If the enterprise can not produce inexpensive products, it can not only make profits, and even can not continue its existence. Therefore, how to reduce costs and maximize profits has become a major issue in the business community. Generally speaking, reducing costs is nothing more than improving production technology and improving work efficiency. The former relies on the efforts of technicians, and the updating of production equipment, improvement of working methods and the development of new and low substitute sources. The latter depends on the implementation of effective management techniques, the use of economic benefits, the best management methods, so that all the functions and resources of enterprises to get reasonable deployment and use. The plan is based on the needs of the latter. In the year before the start of business objectives and management policy for the next year after the prompt, instructed the Department in accordance with the objectives of the company, draft (or revised) or the relevant management system improvement plan, and prepare the annual budget, forecast market changes, with the setting of the capacity and cost standards, draw up annual sales plan, operation and estimated annual profit and loss of funds, and the performance assessment of each department on the basis of. Through a variety of standard setting, in advance reasonable planning, and through the active participation of ma