【正文】 ? IBM logo must not be moved, added to, or altered in any way. ? Background should not be modified, except for quotes, which use gray background. ? Title/subtitle/confidentiality line: 10pt Arial Regular, white Maximum length: 1 line Information separated by vertical strokes, with two spaces on either side ? Slide heading: 28pt Arial Regular, light blue R204 | G204 | B255 Maximum length: 2 lines ? Slide body: 18pt Arial Regular, white Square bullet color: green R223 | G255 | B102 Remended maximum text length: 5 principal points ? Group name: 14pt Arial Regular, white Maximum length: 1 line ? Copyright: 10pt Arial Regular, white Template release: Oct 02 For the latest, go to COLLEGE OF ACCOUNTING Cui Xiumei Optional slide number: 10pt Arial Bold, white Indications in green = Live content Indications in white = Edit in master Indications in blue = Locked elements Indications in black = Optional elements 8 第二節(jié) 全面預(yù)算體系 供應(yīng)部門 （ 材料 ） 生產(chǎn)管理部門 （其他生產(chǎn)費(fèi)用） 人力資源部 （員工） 銷售部門 生產(chǎn)部門 （ 生產(chǎn)成本 ） 倉庫 （ 產(chǎn)成品 ） 行政管理部門 （ 銷售及管理費(fèi)用 ） 財(cái)務(wù)部門（資金管理） ? IBM logo must not be moved, added to, or altered in any way. ? Background should not be modified, except for quotes, which use gray background. ? Title/subtitle/confidentiality line: 10pt Arial Regular, white Maximum length: 1 line Information separated by vertical strokes, with two spaces on either side ? Slide heading: 28pt Arial Regular, light blue R204 | G204 | B255 Maximum length: 2 lines ? Slide body: 18pt Arial Regular, white Square bullet color: green R223 | G255 | B102 Remended maximum text length: 5 principal points ? Group name: 14pt Arial Regular, white Maximum length: 1 line ? Copyright: 10pt Arial Regular, white Template release: Oct 02 For the latest, go to COLLEGE OF ACCOUNTING Cui Xiumei Optional slide number: 10pt Arial Bold, white Indications in green = Live content Indications in white = Edit in master Indications in blue = Locked elements Indications in black = Optional elements 9 銷售預(yù)算 長期銷售預(yù)算 期末存貨預(yù)算 生產(chǎn)預(yù)算 直接材料 直接人工 制造費(fèi)用 營業(yè)費(fèi)用與管理費(fèi)用 預(yù)算 預(yù)算 預(yù)算 預(yù)算 產(chǎn)品成本預(yù)算 現(xiàn)金預(yù)算 資本支出預(yù)算 預(yù)計(jì)損益表 預(yù)計(jì)資產(chǎn)負(fù)債表 預(yù)計(jì)現(xiàn)金流量表 ? IBM logo must not be moved, added to, or altered in any way. ? Background should not be modified, except for quotes, which use gray background. ? Title/subtitle/confidentiality line: 10pt Arial Regular, white Maximum length: 1 line Information separated by vertical strokes, with two spaces on either side ? Slide heading: 28pt Arial Regular, light blue R204 | G204 | B255 Maximum length: 2 lines ? Slide body: 18pt Arial Regular, white Square bullet color: green R223 | G255 | B102 Remended maximum text length: 5 principal points ? Group name: 14pt Arial Regular, white Maximum length: 1 line ? Copyright: 10pt Arial Regular, white Template release: Oct 02 For the latest, go to COLLEGE OF ACCOUNTING Cui Xiumei Optional slide number: 10pt Arial Bold, white Indications in green = Live content Indications in white = Edit in master Indications in blue = Locked elements Indications in black = Optional elements 10 全 面 預(yù) 算 業(yè)務(wù)預(yù)算 財(cái)務(wù)預(yù)算 銷售預(yù)算 生產(chǎn)預(yù)算 現(xiàn)金預(yù)算 預(yù)計(jì)損益表 預(yù)計(jì)資產(chǎn)負(fù)債表 ? IBM logo must not be moved, added to, or altered in any way. ? Background should not be modified, except for quotes, which use gray background. ? Title/subtitle/confidentiality line: 10pt Arial Regular, white Maximum length: 1 line Information separated by vertical strokes, with two spaces on either side ? Slide heading: 28pt Arial Regular, light blue R204 | G204 | B255 Maximum length: 2 lines ? Slide body: 18pt Arial Regular, white Square bullet color: green R223 | G255 | B102 Remended maximum text length: 5 principal points ? Group name: 14pt Arial Regular, white Maximum length: 1 line ? Copyright: 10pt Arial Regular, white Template release: Oct 02 For the latest, go to COLLEGE OF ACCOUNTING Cui Xiumei Optional slide number: 10pt Arial Bold, white Indications in green = Live content Indications in white = Edit in master Indications in blue = Locked elements Indications in black = Optional elements 11 一、 銷售預(yù)算 的編制 ① （ 1）銷售收入＝預(yù)計(jì)銷售量 銷售單價(jià) （ 2）預(yù)計(jì)現(xiàn)金收入計(jì)算表（銷售預(yù)算的附表） A 取決于收款條件的不同（應(yīng)收賬款） B 銷售收入 ≠ 現(xiàn)金收入 ? IBM logo must not be moved, added to, or altered in any way. ? Background should not be modified, except for quotes, which use gray background. ? Title/subtitle/confidentiality line: 10pt Arial Regular, white Maximum length: 1 line Information separated by vertical strokes, with two spaces on either side ? Slide heading: 28pt Arial Regular, light blue R204 | G204 | B255 Maximum length: 2 lines ? Slide body: 18pt Arial Regular, white Square bullet color: green R223 | G255 | B102 Remended maximum text length: 5 principal points ? Group name: 14pt Arial Regular, white Maximum length: 1 line ? Copyright: 10pt Arial Regular, white Template release: Oct 02 For the latest, go to COLLEGE OF ACCOUNTING Cui Xiumei Optional slide number: 10pt Arial Bold, white Indications in green = Live content Indications in white = Edit in master Indications in blue = Locked elements Indications in black = Optional elements 12 二、生產(chǎn)預(yù)算 生產(chǎn)成本 預(yù)算 （ 1）產(chǎn)品產(chǎn)量預(yù)測 ② （ 2）分項(xiàng)目成本預(yù)算 ? 直接材料預(yù)算 ③ ? 直接人工預(yù)算 ④ ? 制造費(fèi)用預(yù)算 ——變動 ／固定 ⑤ ? 單位產(chǎn)品成本預(yù)算 ⑥ （ 3）期末存貨成本預(yù)算 ⑦