浅析现行管理会计教材中工业企业全面预算编制问题

An Analysis of Comprehensive Budgeting for Industrial Enterprises in Current Management Accounting Textbooks

以现行管理会计教材中工业企业的全面预算编制的案例为基础,首先归纳了现行管理会计教材中全面预算的编制思路,接着指出了现行管理会计教材单一产品全面预算的编制存在的问题并一一提出了解决思路。本文不仅概括了工业企业在考虑增值税等相关流转税条件下全面预算的编制步骤,还归纳了企业生产多种产品下考虑增值税等相关流转税情况下的全面预算的编制步骤,并进行了总结和说明,从而能为现行管理会计教材的进一步完善略尽绵薄之力。

Based on cases of comprehensive budgeting for industrial enterprises in current management accounting textbooks,this paper begins by summarizing the approach to comprehensive budgeting presented in these textbooks.It then highlights the issues in the preparation of a single-product comprehensive budget found in current management accounting textbooks and proposes solutions to each of these issues.The paper not only outlines the steps for preparing a comprehensive budget for industrial enterprises considering value-added tax and other related transaction taxes but also summarizes the steps for preparing a comprehensive budget when enterprises produce multiple products under such tax conditions.This study aims to contribute to the improvement of current management accounting textbooks.