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全面预算的编制是否具有准确性是全面预算管理首要解决的一个重要难题。路桥施工.企业如果单以传统会计核算按成本费用的经济性质划分的人工费、机械费、材料费、其他直接费、间接费用等成本费用项目作为全面预算编制的基础和项目显然不够准确和详细,最终影响全面预算实施的效果。在路桥施工企业全面预算管理方案设计过程中,应综合运用作业基础预算理论,利用作业成本管理取得的信息作为编制预算的基础,以提高预算的精确性和科学性,增强实际成本与预算成本的可比性,解决路桥施工企业预算编制粗糙和预算执行偏差的难题。
The accuracy of the overall budget preparation is the primary solution to the overall budget management is an important problem. Road and bridge construction.If an enterprise solely on the basis of the economic nature of the cost of accounting by traditional accounting, labor costs, mechanical expenses, materials costs, other direct costs, overhead costs and other costs and expenses as the basis for comprehensive budgeting and the project is clearly not accurate and detailed , Ultimately affecting the overall budget implementation effect. In the process of designing the comprehensive budget management plan of road and bridge construction enterprises, the basic budget theory should be integrated and the information obtained from the operation cost management should be used as the basis for the preparation of the budget so as to improve the accuracy and scientificity of the budget and enhance the actual cost and the budgetary cost Comparability to solve the rough construction of the road and bridge construction budget and budget implementation of the problem of deviation.