利润预算

试论构建企业集团全新的利润预算管理模式

On construction of new management pattern of profit budget in enterprises group

维护现有超市客户，开发新的超市客户业务，巩固艺康与超市客户的合作伙伴关系以完成年度超市客户销售及利润预算；

Maintain existing retail account , develop new business of retail accounts , strengthen cooperation with retail accounts to achieve annual sales and profit budget ;

从利润预算、资产负债预算和现金流量预算入手，探讨了财务预算管理在企业的应用。

Starting from the benefit budget , asset-liability budget and cash flow budget , this paper probes into the application of financial budget management in enterprise .

维护现有集团客户，开发新的集团客户及其它重点客户业务，巩固艺康与集团客户及其它重点客户的合作伙伴关系以完成年度集团客户销售及利润预算；

Maintain existing corporate account , develop business of new corporate and other key accounts , strengthen cooperation with corporate and other key accounts to realize annual sales and profit budget ;

全面预算是企业内部管理控制的一种主要方法，是集业务预算、投资预算、资金预算、利润预算、工资性支出预算以及管理费用预算等为一体的综合性预算方法。

The comprehensive budget management system is a major method of control is an operational budget , investment budget , capital budget , the budget profits , wages and the cost of budget and management budget for the integrated approach of the budget .

分析店绩效，达成本店营业额及利润的预算；

Analyze store performance and achieve budget .

首先分析预算管理的契约性，然后从企业预算目标、利润观预算和预算松弛三方面探讨公司治理中的预算问题。

We firstly discuss the budgeting is a kind of contract , then we research budgeting in corporate government in objective of budgeting , profit view of budgeting , and budgetary slack .

收入，收益率，利润，针对预算花销。

ROI , revenue , profitability , margin , actual costs to budget .

无论你的量化目标是什么，无论这些目标是由你自己、你的上级、还是由董事会制定的，都要确保你实现了这些目标，不管它们是营收、利润率还是预算目标。

Whatever your quantitative objectives are , whether set by you , a superior or the board , make sure you achieve them , whether they are revenues , profit margin or meeting a budget .

A企业实行的是目标利润导向的全面预算管理，以目标利润作为预算编制的起点，按责任中心分别编制和执行预算。

What enterprise A practices is the complete budget management of the direction to the target profits , which starts at the target profits and is drawn up and carried out respectively by the responsibility center .