回归-时间序列组合模型在石油企业费用预算编制中的应用

An Application of Regression and Time Series Model for the Expense Budget of Petroleum Enterprises

石油企业完善的预算编制机制对企业的长远发展有重大作用.而其中的费用预算又是影响企业销售量和利润的一个重要因素.本文对石油销售企业的费用预算编制方法进行了研究,并根据费用的特点,提出回归-时间序列模型来进行费用预算编制,以提高企业的预算编制效率和科学水平.同时,通过对电费的实例计算验证了方法的实用性和可靠性.

A consummate budget mechanism has a significant influence on the to petroleum enterprises long term development.And the expense budget is an important attribute affecting the enterprise sales volume and profit.According to the basis expense characteristic,research to the petroleum enterprises expense budget establishment method is conducted,based on regression and time series model.It has proved the practicability and reliability of the method by calculating the electronic budget.