企业年度经营预算编制存在的问题及对策

Problems and Countermeasures of Annual Budget Planning in Enterprises

经营预算的编制与经营战略相一致,充分考虑产品价格及产品组合的变化,经济状况和经济环境的变化。确认计划期重大事件,确认不同发展阶段,确认指标偏离常态的原因并修改预测结果。正确选择预测起点,进行整体预测,完善考核机制。

The budget planning is required to concur with the business strategy,which should consider the change of the prices and organization of the products and the economic condition and environment. Enterprises should confirm the important events,the different development stage and the cause of abnormal index and its modification results so as to choose the starting- point correctly and improve the evaluation mechanism.