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財務(wù)預(yù)算分析表,,,,,,,,,,,,,,

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,,,,,,,"9,600.00",,,人工費,,差旅費,福利費,推廣費

,,,,,,,,,,"2,300.00",,"1,500.00","1,100.00","1,000.00"

,,,,,,,預(yù)算總額,,,,,,,

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,,費用名稱,預(yù)算金額,預(yù)算占比,,,月份,預(yù)算金額,預(yù)算占比,,,部門,預(yù)算金額,預(yù)算占比

,1,人工費,"2,300.00",23.96%,,,1月,"1,000.00",10.42%,,,財務(wù)部,800.00,8.33%

,5,辦公費,800.00,8.33%,,,2月,900.00,9.38%,,,人事部,"1,000.00",10.42%

,4,推廣費,"1,000.00",10.42%,,,3月,800.00,8.33%,,,銷售部,"1,200.00",12.50%

,8,招待費,500.00,5.21%,,,4月,700.00,7.29%,,,市場部,"2,000.00",20.83%

,7,車輛使用費,600.00,6.25%,,,5月,950.00,9.90%,,,產(chǎn)品部,800.00,8.33%

,2,差旅費,"1,500.00",15.63%,,,6月,850.00,8.85%,,,成本部,"1,000.00",10.42%

,9,通信費,400.00,4.17%,,,7月,750.00,7.81%,,,策劃部,"1,300.00",13.54%

,10,水電費,300.00,3.13%,,,8月,850.00,8.85%,,,招商部,"1,500.00",15.63%

,11,物業(yè)費,240.00,2.50%,,,9月,850.00,8.85%,,,,,0.00%

,3,福利費,"1,100.00",11.46%,,,10月,650.00,6.77%,,,,,0.00%

,12,折舊費,160.00,1.67%,,,11月,750.00,7.81%,,,,,0.00%

,6,其他,700.00,7.29%,,,12月,550.00,5.73%,,,,,0.00%

,,合計,"9,600.00",100.00%,,,合計,"9,600.00",100.00%,,,合計,"9,600.00",100.00%

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,,財務(wù)預(yù)算的一般流程：,,,,,,,,,,,,

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,,一、確定預(yù)算目標,,,,,,,,,,,,

,,明確企業(yè)在特定時期內(nèi)想要達成的財務(wù)目標，如利潤增長、成本控制等。,,,,,,,,,,,,

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,,二、收集相關(guān)信息,,,,,,,,,,,,

,,1.歷史財務(wù)數(shù)據(jù)。,,,,,,,,,,,,

,,2.業(yè)務(wù)發(fā)展計劃。,,,,,,,,,,,,

,,3.市場動態(tài)和行業(yè)趨勢。,,,,,,,,,,,,

,,4.內(nèi)部各部門的需求和計劃。,,,,,,,,,,,,

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,,三、編制銷售預(yù)算,,,,,,,,,,,,

,,這通常是預(yù)算編制的起點，根據(jù)市場預(yù)測和銷售策略確定銷售收入。,,,,,,,,,,,,

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,,四、編制生產(chǎn)預(yù)算,,,,,,,,,,,,

,,基于銷售預(yù)算和庫存政策，確定生產(chǎn)數(shù)量和進度安排。,,,,,,,,,,,,

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,,五、編制直接材料、直接人工和制造費用預(yù)算,,,,,,,,,,,,

,,1.結(jié)合生產(chǎn)預(yù)算和材料單價、人工成本等因素進行計算。,,,,,,,,,,,,

,,2.考慮采購成本和費用變化情況。,,,,,,,,,,,,

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,,六、編制其他成本費用預(yù)算,,,,,,,,,,,,

,,包括管理費用、銷售費用、財務(wù)費用等。,,,,,,,,,,,,

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,,七、編制現(xiàn)金預(yù)算,,,,,,,,,,,,

,,預(yù)測現(xiàn)金流入和流出，確保企業(yè)有足夠的資金流動性。,,,,,,,,,,,,

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,,八、編制預(yù)計資產(chǎn)負債表和利潤表預(yù)算,,,,,,,,,,,,

,,綜合各項目預(yù)算數(shù)據(jù)，反映企業(yè)未來的財務(wù)狀況和經(jīng)營成果。,,,,,,,,,,,,

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,,九、審核與調(diào)整,,,,,,,,,,,,

,,1.各部門和管理層對預(yù)算草案進行審核。,,,,,,,,,,,,

,,2.根據(jù)審核意見進行必要的調(diào)整和優(yōu)化。,,,,,,,,,,,,

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,,十、下達與執(zhí)行,,,,,,,,,,,,

,,正式下達預(yù)算，各部門嚴格按照預(yù)算執(zhí)行。,,,,,,,,,,,,

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,,十一、預(yù)算監(jiān)控與分析,,,,,,,,,,,,

,,定期對預(yù)算執(zhí)行