xx公司预算管理制度

xx公司预算 管理制度 档案管理制度下载食品安全管理制度下载三类维修管理制度下载财务管理制度免费下载安全设施管理制度下载 安徽省xx饭店有限公司预算管理办法 ,讨论稿, 第一章 总 则 第一条 目的 为加强公司的预算管理～优化资源配臵～实现预算管理的规范化、程序化和制度化～提高企业经营管理水平～根据《公司财务管理制度》以及国家有关法律法规～结合本公司实际～制订本办法。 第二条 预算 本办法所称预算是指企业在科学预测的基础上～根据企业战略规划和年度工作目标～对企业预算年度内各种资源和经营行为所做的预期安排。 第三条 预算管理 本办法所称预算管理是指企业全面预算管理。全面预算管理是全过程、全方位、全员参与的整合型管理系统～对企业各种资源和经营行为具有全面控制力～旨在提高公司收益、降低成本、费用～实现或超额实现目标利润为最终目的～并由企业相关部门共同参与的管理活动。 第四条 预算管理体系 预算管理体系由预算组织、预算内容和预算控制三个部分组成。其中～预算组织包括预算管理组织和预算执行组织两个部分,预算内容主要包括销售预算,三项费用,销售、管理、财务,预算,项目开发成本预算,项目开发进度、工程量预算,存货预算,固定资产购臵预算,投资预算,筹资预算,资本预算,现金流量预算,利润预算和资产负债预算等十二个部responsible for measurement management work and accurate implementation; is responsible for site test room of technology management; do monthly completed engineering volume statistics, and owners, and supervision for engineering progress paragraph settlement and completed accounts. 5, quality Department: responsible for overall project quality, security management. Quality assurance, quality control, quality assurance, quality inspection, evaluation, quality information safety guarantee system safety assessment, safety inspections, safety procedures, safety facilities, labour protection, safety measures, fire guard, civil construction, environmental protection, responsible for site laboratory quality management. 6, the Department of management is responsible for the engineering contract management, production and management jobs. Project management and settlement, project reporting, price breakdown and the new price system, monthly volume complete statistics, progress payment settlement with the owner, supervisor and project completion final accounts. Scheduling jobs is responsible for the whole project. Plan, schedule, inspecting and supervising the manufacturing progress goals face, excluding 分,预算控制主要包括预算编制、预算核准、预算执行、预算调整、预算分析和预算考核等六个主要环节。 第五条 预算期 预算管理的预算期主要分为短期、中期～短期预算是指月度、季度预算～中期预算是指年度预算。根据我公司实际情况～将预算期分为短期预算、中期预算和长期～短期预算为双月预算、季度预算分析,中期预算是指年度预算,长期预算是指整个项目总预算。 第六条 适用范围 本办法适用于公司所属的各职能部门。 第七条 原则要求 各部门要按照本办法的要求～建立预算管理组织机构～改进和完善相关规章制度～为预算管理的有效实施创造条件。各部门主要负责人要高度重视预算管理工作～把预算管理作为公司经营管理的核心环节抓紧抓好。 第二章 预算组织 第八条 基本要求 预算管理的组织机构包括预算管理委员会、财务部预算中心和各职能部门组成的责任中心。预算管理委员会是实施预算管理的最高管理机构～对董事会负责。以预算会议的形式审议各项预算事项～并上报董事会批准同意后执行。各职能部门要建立必要的工作制度～确保预算组织的有效运行。 第九条 预算管理委员会及职责 on final accounts. Scheduling jobs is responsible for the whole project. Plan, schedule, inspecting and supervising the manufprice system, monthly volume complete statistics, progress payment settlement with the owner, supervisor and project completi he newtract management, production and management jobs. Project management and settlement, project reporting, price breakdown and tn, responsible for site laboratory quality management. 6, the Department of management is responsible for the engineering conctiosafety procedures, safety facilities, labour protection, safety measures, fire guard, civil construction, environmental prote assurance, quality inspection, evaluation, quality information safety guarantee system safety assessment, safety inspections, ualitys. 5, quality Department: responsible for overall project quality, security management. Quality assurance, quality control, qngineering volume statistics, and owners, and supervision for engineering progress paragraph settlement and completed accountgement; do monthly completed eresponsible for measurement management work and accurate implementation; is responsible for site test room of technology manaing progress goals face, excludingactur2 一、为加强预算的管理工作～公司要建立健全预算管理组织～成立预算管理委员会。预算管理委员会组长由公司总经理担任～公司副总、财务总监担任副组长～各职能部门负责人为小组成员。 二、预算管理委员会的主要职责包括: 1、审定预算管理的政策、规定及相关规章制度, 2、根据企业战略规划和年度工作目标～制定和调整预算政策, 3、组织公司有关部门或聘请有关专家对全面预算管理目标进行预测, 4、审定、平衡预算 方案 气瓶 现场处置方案 .pdf气瓶 现场处置方案 .doc见习基地管理方案.doc关于群访事件的化解方案建筑工地扬尘治理专项方案下载 和预算调整方案, 5、将经过审查的预算提交董事会审批～批准后下达执行, 6、接受预算与实际发生情况比较的月度,双月,报告并予以审查、分析～提出改善措施, 7、对预算的修正、调整进行审议～并作出决定, 8、协调解决预算管理执行中出现的矛盾、问题。 三、财务部预算中心职责: 1、草拟预算管理相关规章制度～并提请预算管理委员会审定后报董事会审批, 2、根据审核过的预算管理办法精神～负责传达预算的编制方针、程序～具体指导各职能部门预算的编制, 3、组织企业预算的编制、审核、汇总、报送及下达工作; 4、监督、控制企业的预算执行,及时对预算执行情况进行报告和预算差异分析,协调企业预算编制和执行工作中的有关问题～预算外资金使用须经预算管理委员会审议后上报董事会批准～方可执行, 5、审核和编制企业预算调整方案草案～提交预算管理委员会审议。 the whole project. Plan, schedule, inspecting and supervising the manufacturing progress goals face, excludingress payment settlement with the owner, supervisor and project completion final accounts. Scheduling jobs is responsible for , progct management and settlement, project reporting, price breakdown and the new price system, monthly volume complete statistics6, the Department of management is responsible for the engineering contract management, production and management jobs. Projement. on, safety measures, fire guard, civil construction, environmental protection, responsible for site laboratory quality manageormation safety guarantee system safety assessment, safety inspections, safety procedures, safety facilities, labour protectity infct quality, security management. Quality assurance, quality control, quality assurance, quality inspection, evaluation, qualion for engineering progress paragraph settlement and completed accounts. 5, quality Department: responsible for overall projegement; do monthly completed engineering volume statistics, and owners, and supervisiresponsible for measurement management work and accurate implementation; is responsible for site test room of technology mana3 6、遇特殊情况～向预算管理委员会建议修正、调整预算。 第十条 预算执行部门的职责 公司内部各相关职能部门为预算执行单位～主要履行以下职责: 1、负责本部门预算编制、上报、控制、分析和考核工作, 2、负责将本部门预算指标分解落实到各岗位, 4、按照授权审批程序～严格执行各项预算, 5、研究解决预算编制执行中存在的问题, 6、根据企业生产经营发展实际～提出预算调整的建议。 第三章 预算内容 第十一条 预算组成 预算由总预算和分预算两部分组成。总预算包括资产负债预算、利润预算和现金流量预算～形式上体现为预计资产负债表、预计利润表和预计现金流量表,分预算包括投资预算、资本预算和筹资预算等～形式上体现为市场营销 计划 项目进度计划表范例计划下载计划下载计划下载课程教学计划下载 、物资采购计划等实物量计划～以及销售预算、成本费用预算等价值量预算。 第四章 预算编制 第十二条 预算编制原则 预算编制是预算管理的基础～编制预算应遵循以下基本原则:目标性原则,可行性原则,全面性原则,重要性原则。 第十三条 预算编制程序 公司预算应按照“分部门编制、财务统一汇总”、“两下两上～上下结合”的预算编制原则进行～其编制的基本程序为: 一、项目总预算 ing progress goals face, excludingacturon final accounts. Scheduling jobs is responsible for the whole project. Plan, schedule, inspecting and supervising the manufprice system, monthly volume complete statistics, progress payment settlement with the owner, supervisor and project completi he newtract management, production and management jobs. Project management and settlement, project reporting, price breakdown and tn, responsible for site laboratory quality management. 6, the Department of management is responsible for the engineering conctiosafety procedures, safety facilities, labour protection, safety measures, fire guard, civil construction, environmental prote assurance, quality inspection, evaluation, quality information safety guarantee system safety assessment, safety inspections, ualitys. 5, quality Department: responsible for overall project quality, security management. Quality assurance, quality control, qngineering volume statistics, and owners, and supervision for engineering progress paragraph settlement and completed accountgement; do monthly completed eresponsible for measurement management work and accurate implementation; is responsible for site test room of technology mana4 由中介公司,利比公司,负责编制～财务预算中心、成本控制部会同协调配合～具体编制可参照全年预算编制程序编制。 二、全年预算编制 1、预算准备阶段: 预算管理委员会每年于12月份初开始研究下一年度面临的形势～在对本年度预算预计完成情况和下一年度市场情况等进行综合分析的基础上～依照公司发展战略～确定预算编制的基本原则、政策。 2、框架确定阶段: 12月中旬～各部门根据公司下达的报表格式及其他相关资料自行编制预算草案并上报～预算管理委员会于12月下旬对各部门上报的预算进行初步审核～并根据董事会下达指标、公司整体规划及各部门上报的初步预算等情况下达各部门的建议预算目标。 3、各部门编制阶段 各部门应从次年的1月份开始～按照公司下达的预算框架指标和有关要求～结合本部门实际情况～组织编制详细的预算方案～于1月中旬报公司财务预算中心进行初审。 4、预算审核阶段 财务预算中心组织各部门对上报的预算进行汇总审核～分析企业生产经营状况和影响预算的主要因素～对存在的问题提出政策建议。审核结束后～汇总编制公司预算～确定各部门预算目标～报请公司预算管理委员会审议。 5、预算批复阶段 the whole project. Plan, schedule, inspecting and supervising the manufacturing progress goals face, excludingress payment settlement with the owner, supervisor and project completion final accounts. Scheduling jobs is responsible for , progct management and settlement, project reporting, price breakdown and the new price system, monthly volume complete statistics6, the Department of management is responsible for the engineering contract management, production and management jobs. Projement. on, safety measures, fire guard, civil construction, environmental protection, responsible for site laboratory quality manageormation safety guarantee system safety assessment, safety inspections, safety procedures, safety facilities, labour protectity infct quality, security management. Quality assurance, quality control, quality assurance, quality inspection, evaluation, qualion for engineering progress paragraph settlement and completed accounts. 5, quality Department: responsible for overall projegement; do monthly completed engineering volume statistics, and owners, and supervisiresponsible for measurement management work and accurate implementation; is responsible for site test room of technology mana5 公司预算管理委员会对各部门预算审核后报请董事会批准～决定各部门预算目标。各部门根据批复的预算目标修正本部门预算～并进行内部指标分解～制定完成预算的主要工作措施。 三、双月预算编制 公司在全年预算编制的基础上～对全年预算目标进行分解～实行双月预算控制与分析～具体编制程序可参照全年预算编制～双月预算规定～自每年的一月一日起至十二月三十一日止每两个月为一个双月预算期～各部门要在每个双月的后一各月15日前～将部门预算报送至财务预算中心～财务预算中心结合根据各部门上个双月预算执行情况分析汇总编制本双月预算～并于20日前报公司预算管理委员会审核。财务预算中心根据审核意见对本双月预算进行调整于25日前报董事会审批。 第十四条 预算编制依据 一、财经法规, 二、集团公司、公司和各部门战略发展, 三、国内外同行业先进水平及本单位历史水平, 四、主要产品、劳务价格预测及集团内关联交易结算价格、材料消耗定额等, 五、上年预算的完成情况, 六、董事会和公司下达的预算指标。 第十五条 预算编制方法 预算按照编制方法可分为固定预算、弹性预算、滚动预算、增量预算、零基预算和概率预算等～具体采用什么方法应根据不同部门预算的性质及各使用部门的要求确定。 on final accounts. Scheduling jobs is responsible for the whole project. Plan, schedule, inspecting and supervising the manufprice system, monthly volume complete statistics, progress payment settlement with the owner, supervisor and project completi he newtract management, production and management jobs. Project management and settlement, project reporting, price breakdown and tn, responsible for site laboratory quality management. 6, the Department of management is responsible for the engineering conctiosafety procedures, safety facilities, labour protection, safety measures, fire guard, civil construction, environmental prote assurance, quality inspection, evaluation, quality information safety guarantee system safety assessment, safety inspections, ualitys. 5, quality Department: responsible for overall project quality, security management. Quality assurance, quality control, qngineering volume statistics, and owners, and supervision for engineering progress paragraph settlement and completed accountgement; do monthly completed eresponsible for measurement management work and accurate implementation; is responsible for site test room of technology manaing progress goals face, excludingactur6 第十六条 预算编制范围 各部门预算报表采用合并,汇总,口径进行编制～编制范围参照上年度预算编制～特殊情况项目根据需要可适当增减。 第五章 预算核准 第十七条 预算报送 各部门要按照公司规定的统一格式和要求～按时向财务预算中心报送预算报告～包括年度预算报表、双月度预算报表、预算编制说明和其他相关材料～财务预算中心根据各部门报送材料统一汇总报公司预算管理委员会审核。 第十八条 预算审核 公司预算管理委员会按照预算编制程序组织召开预算审查会～对各部门的初步预算进行审核。 未通过审核的预算～由原预算编制部门按照审核意见重新编制并上报审核。 预算委员会将已审核的预算上报公司董事会审批。 第十九条 审核 标准 excel标准偏差excel标准偏差函数exl标准差函数国标检验抽样标准表免费下载红头文件格式标准下载 董事会依据规定的标准对公司预算进行审核、批准。 第二十条 预算下达 经董事会批准后正式下达各预算执行部门。 第六章 预算执行 第二十一条 分解落实 各部门应当及时组织相关人员层层分解到人。 第二十二条 措施办法 the whole project. Plan, schedule, inspecting and supervising the manufacturing progress goals face, excludingress payment settlement with the owner, supervisor and project completion final accounts. Scheduling jobs is responsible for , progct management and settlement, project reporting, price breakdown and the new price system, monthly volume complete statistics6, the Department of management is responsible for the engineering contract management, production and management jobs. Projement. on, safety measures, fire guard, civil construction, environmental protection, responsible for site laboratory quality manageormation safety guarantee system safety assessment, safety inspections, safety procedures, safety facilities, labour protectity infct quality, security management. Quality assurance, quality control, quality assurance, quality inspection, evaluation, qualion for engineering progress paragraph settlement and completed accounts. 5, quality Department: responsible for overall projegement; do monthly completed engineering volume statistics, and owners, and supervisiresponsible for measurement management work and accurate implementation; is responsible for site test room of technology mana7 为确保预算目标的实现～各部门应建立和完善各项管理措施和办法～并认真落实。 第七章 预算调整 第二十三条 预算约束力 经董事会审定批准的预算～具有严格的约束力～各部门必须认真组织实施和执行。除发生影响预算执行的重大事项外～一般不作调整。 第二十四条 预算调整事项 在预算执行过程中～如果发生以下特殊事项～对单位经营活动和财务收支产生重大影响～使下达的预算指标发生较大变化的～允许对预算进行调整。 1、发生地震、水灾等自然灾害给企业造成重大损失的, 2、国家和地方政府出台新的法律、法规、规章制度和文件等导致生产经营环境发生重大变化的, 2、公司统一调整政策, 3、公司主要产品和生产要素价格、发生重大变化, 4、企业因分立、合并等发生重大资产重组行为的。 第二十五条 预算调整程序 一、预算执行部门向预算管理委员会提出预算调整申请, 二、预算管理委员会审核预算执行部门上报的调整申请～并提出意见报董事会, 三、董事会经研究讨论后～董事会决定调整预算的事项～由公司统一下达调整意见。 第二十六条 预算调整原则 ing progress goals face, excludingacturon final accounts. Scheduling jobs is responsible for the whole project. Plan, schedule, inspecting and supervising the manufprice system, monthly volume complete statistics, progress payment settlement with the owner, supervisor and project completi he newtract management, production and management jobs. Project management and settlement, project reporting, price breakdown and tn, responsible for site laboratory quality management. 6, the Department of management is responsible for the engineering conctiosafety procedures, safety facilities, labour protection, safety measures, fire guard, civil construction, environmental prote assurance, quality inspection, evaluation, quality information safety guarantee system safety assessment, safety inspections, ualitys. 5, quality Department: responsible for overall project quality, security management. Quality assurance, quality control, qngineering volume statistics, and owners, and supervision for engineering progress paragraph settlement and completed accountgement; do monthly completed eresponsible for measurement management work and accurate implementation; is responsible for site test room of technology mana8 企业预算调整事项应当严格按本办法第二十四条相关规定进行界定～调整方案应当客观、可行。对于不符合要求的预算调整报告和调整方案～董事会有权予以否决。 第二十七条 申请上报时间 所属各部门年度预算需作调整的～应于当年8月31日前将调整预算申请上报董事会。如8月31日以后发生预算调整事项的～应于11月30日前上报董事会。 第八章 预算分析 第二十八条 基本要求 一、预算分析的目的在于确定预算执行结果与预算指标之间的差异～明确责任～提出相应的改进措施～指导企业未来的经营活动。 二、各部门应建立预算执行分析报告制度～定期或不定期地对预算执行情况进行分析～并报财务预算中心～由财务预算中心统一汇总后报预算管理委员会审议。 第二十九条 分析程序 预算分析一般包括以下基本步骤和内容: 1、收集资料、掌握情况, 2、对比分析、确定差异, 2、分析原因、落实责任, 3、提出措施、改进工作, 4、归纳总结、反馈报告。 第三十条 分析方法 the whole project. Plan, schedule, inspecting and supervising the manufacturing progress goals face, excludingress payment settlement with the owner, supervisor and project completion final accounts. Scheduling jobs is responsible for , progct management and settlement, project reporting, price breakdown and the new price system, monthly volume complete statistics6, the Department of management is responsible for the engineering contract management, production and management jobs. Projement. on, safety measures, fire guard, civil construction, environmental protection, responsible for site laboratory quality manageormation safety guarantee system safety assessment, safety inspections, safety procedures, safety facilities, labour protectity infct quality, security management. Quality assurance, quality control, quality assurance, quality inspection, evaluation, qualion for engineering progress paragraph settlement and completed accounts. 5, quality Department: responsible for overall projegement; do monthly completed engineering volume statistics, and owners, and supervisiresponsible for measurement management work and accurate implementation; is responsible for site test room of technology mana9 预算分析方法包括定量分析与定性分析。所属各部门根据实际情况结合使用。 第三十一条 分析内容 分析内容可根据具体情况确定～主要包括:当期生产经营情况,当期收入、成本费用、利润和上缴税费情况,主要产品、原材料价格变动情况,项目投资完成情况,现金流情况以及其他影响预算的重大事项,当期预算措施执行情况,下期预算完成情况预计及拟采取的措施等。 第三十二条 分析报告 定期分析报告的周期由公司财务部门根据时间不同可分为月报、双月报、半年报、年报等。公司所属各部门需定期向财务部上报月、双月、半年、年度预算差异。对共性问题以及企业存在的重大、特殊问题～经公司预算管理委员会讨论汇总整理后报董事会审议。 第三十三条 意见反馈 财务部对各部门上报的预算差异分析进行汇总分析～对共性问题以及企业存在的重大、特殊问题～按照程序上报预算管理委员会～并视情况将意见反馈给相关部门。 第九章 预算考核 第三十四条 考核项目 一、预算考核是预算管理的重要环节～分为预算指标考核和预算工作质量考核。预算指标考核主要通过预算执行结果与预算指标的对比～确定差异及分析差异形成的原因～旨在为 评价 LEC评价法下载LEC评价法下载评价量规免费下载学院评价表文档下载学院评价表文档下载 各预算执行部门的工作业绩和完成奖惩兑现提供依据。 ing progress goals face, excludingacturon final accounts. Scheduling jobs is responsible for the whole project. Plan, schedule, inspecting and supervising the manufprice system, monthly volume complete statistics, progress payment settlement with the owner, supervisor and project completi he newtract management, production and management jobs. Project management and settlement, project reporting, price breakdown and tn, responsible for site laboratory quality management. 6, the Department of management is responsible for the engineering conctiosafety procedures, safety facilities, labour protection, safety measures, fire guard, civil construction, environmental prote assurance, quality inspection, evaluation, quality information safety guarantee system safety assessment, safety inspections, ualitys. 5, quality Department: responsible for overall project quality, security management. Quality assurance, quality control, qngineering volume statistics, and owners, and supervision for engineering progress paragraph settlement and completed accountgement; do monthly completed eresponsible for measurement management work and accurate implementation; is responsible for site test room of technology mana10 二、预算工作质量考核是在预算指标、财务动态监测和年度财务决算的基础上进行考核～对预算执行部门的预算管理、预算培训、预算参与工作质量进行综合评估。旨在对执行责任单位的预算编制水平、执行效果、预算管理进行评价～不断提高全面预算工作的管理水平。 第三十五条 考核原则 预算考核应坚持以下原则: 一、分级、分类考评原则。 二、客观公正原则。 三、考核与奖惩相统一原则。 四、时效性原则。 五、例外原则。 第三十六条 考核步骤 一、财务预算中心根据各部门年度财务决算报告提出对责任部门的预算考核建议, 二、预算管理委员会核准后提交董事会按既定的考核办法兑现, 三、预算管理委员会根据审计结果对预算考核情况进行调整～并建议董事会对兑现情况进行调整。 第三十七条 考核确认 预算执行结果由审计部门进行审计确认～主要对执行单位编制的合理性、预算执行情况的真实性和合法性、预算外收支项目等进行审计。预算审计结果是预算考核的重要依据。 第三十八条 预算工作质量考核 the whole project. Plan, schedule, inspecting and supervising the manufacturing progress goals face, excludingress payment settlement with the owner, supervisor and project completion final accounts. Scheduling jobs is responsible for , progct management and settlement, project reporting, price breakdown and the new price system, monthly volume complete statistics6, the Department of management is responsible for the engineering contract management, production and management jobs. Projement. on, safety measures, fire guard, civil construction, environmental protection, responsible for site laboratory quality manageormation safety guarantee system safety assessment, safety inspections, safety procedures, safety facilities, labour protectity infct quality, security management. Quality assurance, quality control, quality assurance, quality inspection, evaluation, qualion for engineering progress paragraph settlement and completed accounts. 5, quality Department: responsible for overall projegement; do monthly completed engineering volume statistics, and owners, and supervisiresponsible for measurement management work and accurate implementation; is responsible for site test room of technology mana11 本办法中的预算工作质量考核主要是指公司预算管理委员会对各职能部门的考核。 一、预算工作质量考核内容主要包括: 1、预算管理规章制度的建设与执行情况, 2、收入、利润、现金流等主要指标的预算执行符合率, 3、日常预算执行情况差异分析的质量, 4、公司安排的其他有关预算工作执行情况。 二、考核主要依据预算报告、经审计的年度财务决算数据及日常工作中各部门的工作表现。 第十章 附 则 第三十九条 实施细则 公司各部门要按照本办法的规定～结合本部门具体情况～制定符合本部门特点的预算管理实施细则～确保对预算编制、核准、执行、调整、分析、考核等各环节的有效管理和监控～促进企业整体经营管理水平的提高。 第四十条 保密工作 预算信息为企业商业秘密～有关资料应依据公司保密制度妥善管理～不得擅自对外提供。 第四十一条 解释权 本办法由公司财务部负责解释和修改。 第四十二条 实施日期 本办法自董事会批准后施行～其他与本办法不一致的以本办法为准。 ing progress goals face, excludingacturon final accounts. Scheduling jobs is responsible for the whole project. Plan, schedule, inspecting and supervising the manufprice system, monthly volume complete statistics, progress payment settlement with the owner, supervisor and project completi he newtract management, production and management jobs. Project management and settlement, project reporting, price breakdown and tn, responsible for site laboratory quality management. 6, the Department of management is responsible for the engineering conctiosafety procedures, safety facilities, labour protection, safety measures, fire guard, civil construction, environmental prote assurance, quality inspection, evaluation, quality information safety guarantee system safety assessment, safety inspections, ualitys. 5, quality Department: responsible for overall project quality, security management. Quality assurance, quality control, qngineering volume statistics, and owners, and supervision for engineering progress paragraph settlement and completed accountgement; do monthly completed eresponsible for measurement management work and accurate implementation; is responsible for site test room of technology mana12