【正文】 /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 4 全面預(yù)算的含義 以貨幣等形式展示未來某一特定期間內(nèi)，企業(yè)全部經(jīng)營(yíng)活動(dòng)的各項(xiàng)目標(biāo)及其資源配置的定量說明。 ? 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 5 預(yù)算的種類 ? 預(yù)算期間： 短期預(yù)算和長(zhǎng)期預(yù)算 ? 預(yù)算內(nèi)容（或范圍）：總預(yù)算和專門預(yù)算 ? 預(yù)算業(yè)務(wù)領(lǐng)域（全面預(yù)算體系）分為： 業(yè)務(wù)預(yù)算、財(cái)務(wù)預(yù)算以及長(zhǎng)期投資預(yù)算 ? 預(yù)算是否按業(yè)務(wù)量進(jìn)行調(diào)整：靜態(tài)預(yù)算和動(dòng)態(tài)預(yù)算。 ? 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(cāng)庫(kù) （ 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(zhǎng)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(yíng)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