成本预算（Cost budget）.docVIP

成本预算（Cost budget） 2. budget preparation project Budget preparation projects include: cost budget, income budget, assets and liabilities budget, functional departments budget, financial indicators, budget, capital budget, cash flow budget. (1) cost budget, including operating cost budget, manufacturing cost budget, operating sales expense budget, financial expense budget, management expense budget, maintenance cost budget, function department expense budget. (2) income budget, including the main business income budget, other business income budget, operating income budget, investment income budget, other investment income, investment processing, profit and loss budget. (3) balance the budget, including investment budget, intangible assets and deferred assets purchase budget, fixed assets or fixed assets budget classification, sporadic purchase, fixed assets disposal budget, capital budget, budget funds, loans and bonds budget. (4) the budget of the functional departments shall be determined by the functional departments in accordance with their respective tasks in the budget year, and shall be responsible for budgeting and reporting the expenses of the department. Based on the actual number of years in the financial department, the amount of tasks in the comprehensive budget year will be adjusted. (5) financial target budget. A simple financial indicators, such as net profit, management costs, these indicators from the accounting statements can be directly obtained, it provides actually accounting information; and some indexes of composite, such as the rate of return on investment (ROIC), capital return rate (ROC), free cash flow (FCF), pre tax operating profit (EBIT), the rate of interest bearing liabilities (DR), these indicators can not be obtained directly from the accounting report, by comparing several financial indicators calculation can be obtained, which reflects the financial information. This index is also included in the budget, assessment and analysis of