預(yù)算管理外文翻譯--跨國(guó)公司的績(jī)效評(píng)估、預(yù)算和戰(zhàn)略實(shí)施(節(jié)選）

1、<p>　　2400單詞，1.4萬(wàn)英文字符,4000漢字</p><p>　　出處： Coopers.Performance measurement, budgeting and strategic implementation in the multinational enterprise[J].Managerial Finance ,2008,(2):76-156.</p><p

2、>　　本科畢業(yè)論文外文資料翻譯</p><p>　　系 別： 經(jīng)濟(jì)系 </p><p>　　專(zhuān) 業(yè)： 會(huì)計(jì)學(xué) </p><p>　　姓 名： </p><p>　　學(xué) 號(hào)： </p><p>

3、;　　201 年 月 日 </p><p><b>　　外文原文</b></p><p>　　Performance measurement, budgeting and strategic implementation in the multinational enterprise</p><p>　　BS group budge

4、t management organization structure optimization</p><p>　　In order to ensure the effective implementation of the comprehensive budget, BS group according to the modern corporate governance structure and inte

5、rnal control system.Requirements, set up a set of complete budget management organization, and the different levels of budget organization gives the corresponding rights and responsibilities, to ensure that the budget or

6、ganization decision-making efficiency. Group has set up a specialized committee deals with budget management: budget management com</p><p>　　(1) according to the enterprise development strategy formulation a

7、nd approval of the whole group company budget targets.</p><p>　　(2) formulated and issued the annual business plan and management policy as the basis of the functional department budget.</p><p>

8、　　(3) determine the budget units and the important content of budget management in the period of responsibility.</p><p>　　(4) authorized group company's annual budget, the board of directors (shareholde

9、rs) for approval.</p><p>　　(5)Coordinate conflicts and contradictions in the process of budget management, and report to the board of directors of the company budget.</p><p>　　(6)Review year maj

10、or budget adjustments and supplementary budget projects.All landowners evaluation that budget execution, approved the company's annual final accounts, and put forward the examination opinions of rewards and punishmen

11、ts to the board of directors (shareholders) for approval.</p><p>　　Budgeting team and budget implementation control team. Budgeting team members with the budget implementation control team members respective

12、ly from finance, business administration department, hr department and related business experts, it is the implementation of the budget management committee consists of the implementation of the budget management organiz

13、ation, responsible for the budget formulation, implementation and control of daily management work, responsible for the budget management co</p><p>　　(1) budget formulation team. Budgeting group is the main

14、job; First, according to the company strategic objectives and business policy, to determine the specific budget plan, arrange the basic requirement of budgeting, clear budgeting process such as: second, by the functional

15、 departments, branch for the reporting of the necessity, possibility and the rationality of the business plan review: third, funding requirements of the various functional departments reporting a preliminary audit, respo

16、nsi</p><p>　　(2) budget implementation control panel. Be responsible for the implementation of budget supervision group, its main responsibilities are: first, the analysis of the functional departments regul

17、arly and subsidiary budget execution, analyze both actual and budget variances, in ensuring that the budget in each department, on the basis of strict enforcement of diagnosis of enterprise economic operation health situ

18、ation, and timely report to the relevant responsible department; Second, according to </p><p>　　The BS group strategy of operating budget</p><p>　　Make scientific budget is the premise of to ens

19、ure the development of the enterprise, is the foundation of the execution and evaluation. BS group strategy management budget management science mainly two aspects: one is the group budget always implement enterprise dev

20、elopment strategy goal; The second is the formation of various business departments budget is after repeated game process of the business plan is established.</p><p>　　Strategic target: BS group company budg

21、et management committee in September each year, next year strategic management budget meetings were held to the meeting agenda is: correctly assess the situation of enterprise development, constantly adjust the strategic

22、 direction of enterprise development; Establish the focus of the next year's business objectives and business, etc., and establish the company operation policy, etc.</p><p>　　In 2000 the establishment of

23、 the enterprise development strategic objectives are: group company on first startup of a high starting point, after three to five years of unremitting efforts, under the guidance of 3 a. HOT culture idea, the establishm

24、ent of a new culture system, brand new promotion, formation, with the core competitiveness of the new technology and management level to a new level of modern enterprise: on the basis of implementing enterprise overall b

25、enefit, be "customer satisfactio</p><p>　　Business plan and capital plan, in September 2003 on the basis of the development of the enterprise strategic target, and on the basis of scientific prediction

26、of the enterprise market, establishment of butyl 2004 cigarette production volume of 1.07 million trunk of goal, at the same time, the network will consolidate and develop the market, improve product technology content,

27、promote 15 technical renovation, the construction of enterprise information, speed up the trade merger and reorganizatio</p><p>　　Step one: its business departments according to the requirement of the enterp

28、rise development strategy, enterprise's production and operation plan. All business departments including marketing center, Marketing Department, business center (including the original smoke department, material dep

29、artment, distribution center, etc.), manufacturing center (production, silk, paper bag, molding, power center), technical center (research), operations center (finance, business administration department, Zh</p>&

30、lt;p>　　Step 2: business plan review. This is the core and key of budgeting. From the perspective of the practice of BS group budget management, 2001, 2002, in the process of budget, business plan from various business

31、 units of weight</p><p>　　Point to save on money demand, therefore, the business plan to become business requirements book "money", often the money declared false phenomenon is more serious. Of bud

32、get management in 2003, we will implement the business plan feasibility and economical efficiency analysis. Specific measures are as follows:</p><p>　　(1) budgeting team members shall be provided by the busi

33、ness administration department, finance department (including external consultants, postdoctoral workers), supervision, the ministry of human resources and business experts.</p><p>　　(2) expert panel on each

34、 department business plan review its necessity. First of all, the establishment of business in the audit plan is in line with the budget of the basic requirements (i.e., whether the planned project name is feasibility an

35、alysis, capital requirements if there is a basis, etc.). Whoever does not conform to the basic requirements of the production and business operation shall be rewoven plan. Second, determine the necessity of the project.

36、This basically see if the project is</p><p>　　(3) the value of a business plan analysis. The analysis of each business plan based on value analysis, to establish the rationality and economy of the economic p

37、lan. In the process of evaluation of business plan, see if companies follow the economic principle that</p><p>　　Benefit principle: planning, enterprise departments must first ensure the realization of enter

38、prise strategic goals, to achieve maximum profits, the growth of the enterprise must be profit growth. Companies must constantly timely launch of new products, adjust product structure, to improve profitability; Must exp

39、and the size of the market, expand product categories, in order to form scale, improve market share, must speed up the overseas market development, in order to get new profit source. The</p><p>　　Cost leader

40、ship principles: the company is important to further reduce the production cost, to the ideal level of gross margin and expand to ensure profit total level. Must lead to cost to get excess profits. Including economies of

41、 scale, J11r production, reduce the design cost, improve the design quality and reduce procurement costs, optimize the ways to reduce transportation costs and service fees, reduce the usage and consumption, save the expe

42、nses, etc., are the focus of the lower cost in 20</p><p>　　Capital safety principles: use policy; Group company to strictly control the capital in 2004, reduce financial risk and operational risk, the compan

43、y's funds to promote the self-discipline consciousness, healthy development lays the foundation for the enterprise. Companies have to reduce capital takes up, accelerate the capital turnover, increasing the effect of

44、 use of funds. Group members strictly on the revenue and expenditure of funds run according to the requirements of BS group settlement c</p><p>　　Principle: the quality control company to incorporate the eff

45、ect of the quality control plan to determine the train of thought, particularly want to seriously study the quality control effect in improving the benefit of quantitative analysis. To ensure the quality improvement to e

46、xert obvious benefits.</p><p>　　Technical renovation principle: BS group comprehensive budget management practice analysis various partners win-win benchmarking project, ensure the engineering quality, put a

47、n end to corruption. Professional declaration under centralized principle. Ask for each business to review relevant requirements in the following departments. Program declaration according to the fixed assets management

48、of the fixed asset shall be determined; Training programs by BS under centralized management institute, i</p><p>　　Guided by these principles, through the assessment of each business unit management plans to

49、 implement the principle of economy, so that the business plan is more scientific, as well as to ensure that enterprise strategic target realization.</p><p>　　Step 3: budget arrangements and balance. The sec

50、ond step business department and budget management of multiple game and form of the business plan, must draw relevant capital income and demand situation. Budgeting team, through the capital filing status according to th

51、e fund project nature (income, cost, properties) making cash summary table. The difference between the demand for related funds use and put forward the corresponding financial solutions.</p><p>　　Step 4: bud

52、get submitted to and approved and issued. In mid-december budgeting team, after the approval of management plan shall be based on the formation of the financial budget report submitted to the group budget management comm

53、ittee. The budget management committee will draft budget submitted to the board of directors and approved by the shareholders' meeting to discuss.</p><p>　　BS group after completed the annual operating b

54、udget planning, issued the relevant departments after approval by the board of directors, strictly enforced by each department. In order to ensure the effective implementation of comprehensive budget, set up a budget imp

55、lementation control group, its members mainly from finance, supervision, business administration and other related professionals. Its main duties. One is to check each business department budget execution, for they do no

56、t conform to </p><p><b>　　外文資料翻譯譯文</b></p><p>　　跨國(guó)公司的績(jī)效評(píng)估、預(yù)算和戰(zhàn)略實(shí)施</p><p>　　一、BS集團(tuán)預(yù)算管理組織結(jié)構(gòu)優(yōu)化</p><p>　　為了確保全面預(yù)算有效實(shí)施，BS集團(tuán)按現(xiàn)代公司治理結(jié)構(gòu)與內(nèi)部控制制度的要求，建立了一套完整的預(yù)算管理組織機(jī)構(gòu)，并

57、對(duì)不同層次的預(yù)算組織機(jī)構(gòu)賦予相應(yīng)的權(quán)利與責(zé)任，以確保預(yù)算組織決策的效率。集團(tuán)設(shè)立了專(zhuān)司預(yù)算管理的專(zhuān)門(mén)委員會(huì)：預(yù)算管理委員會(huì)。預(yù)算管理委員會(huì)下設(shè)預(yù)算制定小組與預(yù)算預(yù)算管理委員會(huì)。預(yù)算管理委員會(huì)是集團(tuán)公司內(nèi)涉及預(yù)算事項(xiàng)的最高權(quán)力機(jī)構(gòu)與決策機(jī)構(gòu)，它與戰(zhàn)略管理委員會(huì)、薪酬管理委員會(huì)、審計(jì)管理委員會(huì)等共同構(gòu)成董事會(huì)的專(zhuān)門(mén)委員會(huì)。其委員分別由：董事長(zhǎng)、總經(jīng)理和銷(xiāo)售總監(jiān)、財(cái)務(wù)總監(jiān)、生產(chǎn)總監(jiān)、技術(shù)總監(jiān)等構(gòu)成，它受董事會(huì)的領(lǐng)導(dǎo)，并對(duì)董事會(huì)負(fù)責(zé)。預(yù)算管理委

58、員會(huì)主要職能是：</p><p>　　(1)根據(jù)企業(yè)的發(fā)展戰(zhàn)略制定和批準(zhǔn)整個(gè)集團(tuán)公司預(yù)算目標(biāo)。</p><p>　　(2)制定和下達(dá)年度經(jīng)營(yíng)計(jì)劃與經(jīng)營(yíng)方針作為各職能部門(mén)制定預(yù)算的基礎(chǔ)。</p><p>　　(3)確定預(yù)算期內(nèi)預(yù)算管理的重點(diǎn)內(nèi)容和責(zé)任單位。</p><p>　　(4)審定集團(tuán)公司年度預(yù)算，報(bào)董事會(huì)(股東大會(huì))批準(zhǔn)實(shí)施。</

59、p><p>　　(5)協(xié)調(diào)預(yù)算管理過(guò)程中的沖突與矛盾，并向董事會(huì)提交公司預(yù)算報(bào)告。</p><p>　　(6)評(píng)價(jià)認(rèn)定預(yù)算執(zhí)行情況，審定公司年度決算，并提出考核獎(jiǎng)懲意見(jiàn)，報(bào)董事會(huì)(股東大會(huì))批準(zhǔn)。</p><p>　　預(yù)算制定小組與預(yù)算執(zhí)行控制小組。預(yù)算制定小組成員與預(yù)算執(zhí)行控制小組成員分別由財(cái)務(wù)部、企管部、人資部及相關(guān)業(yè)務(wù)專(zhuān)家組成，它是預(yù)算管理委員會(huì)下設(shè)的實(shí)施預(yù)算管理

60、的執(zhí)行機(jī)構(gòu)，負(fù)責(zé)預(yù)算制定、執(zhí)行與控制的日常管理工作，對(duì)預(yù)算管理委員會(huì)負(fù)責(zé)。</p><p>　?、兕A(yù)算制定小組。預(yù)算制定小組的主要工作職責(zé)是；第一，根據(jù)公司戰(zhàn)略目標(biāo)和經(jīng)營(yíng)方針，確定具體的預(yù)算方案，布置預(yù)算編制的基本要求，明確預(yù)算編制的進(jìn)度等：第二，對(duì)各職能部門(mén)、分公司所審報(bào)的經(jīng)營(yíng)計(jì)劃的必要性、可能性與合理性進(jìn)行審核：第三，對(duì)各職能部門(mén)審報(bào)的資金要求進(jìn)行初步審核，負(fù)責(zé)集團(tuán)公司的預(yù)算平衡；第四，匯總各職能部門(mén)、各子公

61、司審報(bào)預(yù)算，以棋盤(pán)式的方式，匯編集團(tuán)公司預(yù)算草案報(bào)告，并向集團(tuán)預(yù)算管理委員會(huì)報(bào)告。第四、向各子公司、職能部門(mén)下達(dá)經(jīng)審批后的預(yù)算方案。</p><p>　?、陬A(yù)算執(zhí)行控制小組。負(fù)責(zé)監(jiān)督集團(tuán)預(yù)算方案的實(shí)施，其主要工作職責(zé)是：第一，定期分析各職能部門(mén)及子公司預(yù)算執(zhí)行情況，就實(shí)際與預(yù)算差異進(jìn)行分析，在確保預(yù)算在各部門(mén)的嚴(yán)格執(zhí)行的基礎(chǔ)上，診斷企業(yè)經(jīng)濟(jì)運(yùn)行健康情況，并及時(shí)向有關(guān)責(zé)任部門(mén)報(bào)告；第二，根據(jù)客觀實(shí)際情況需調(diào)整企業(yè)預(yù)

62、算的情況提出意見(jiàn)，并按相關(guān)預(yù)算調(diào)整程序上報(bào)預(yù)算管理委員會(huì)；第三，小組負(fù)責(zé)對(duì)各職能部門(mén)和子公司預(yù)算執(zhí)行結(jié)果績(jī)效進(jìn)行考核，并將考核結(jié)果與企業(yè)的獎(jiǎng)懲制度相掛鉤，使預(yù)算管理與企業(yè)的相應(yīng)的薪酬管理制度有機(jī)結(jié)合起來(lái)。</p><p>　　二、BS集團(tuán)戰(zhàn)略經(jīng)營(yíng)預(yù)算的制定</p><p>　　制定科學(xué)的預(yù)算是確保企業(yè)健康發(fā)展的前提，是執(zhí)行與考評(píng)的基礎(chǔ)。BS集團(tuán)戰(zhàn)略經(jīng)營(yíng)預(yù)算管理其科學(xué)性主要體現(xiàn)兩個(gè)方面：一是

63、集團(tuán)預(yù)算始終貫徹實(shí)現(xiàn)企業(yè)發(fā)展戰(zhàn)略目標(biāo)；二是各業(yè)務(wù)部門(mén)的預(yù)算的形成是在對(duì)經(jīng)營(yíng)計(jì)劃的多次博弈過(guò)程后才確立的。</p><p>　　BS集團(tuán)的戰(zhàn)略目標(biāo)的描述：集團(tuán)公司預(yù)算管理委員于每年的9月份召開(kāi)了下一年度戰(zhàn)略經(jīng)營(yíng)預(yù)算會(huì)議，該會(huì)議主要議程是：正確評(píng)估企業(yè)發(fā)展的形勢(shì)，不斷調(diào)整企業(yè)發(fā)展的戰(zhàn)略方向；確立下一年度的經(jīng)營(yíng)目標(biāo)與經(jīng)營(yíng)的重點(diǎn)等，并確立企業(yè)經(jīng)營(yíng)方針等。</p><p>　　2000年確立的企業(yè)發(fā)

64、展的戰(zhàn)略目標(biāo)是：集團(tuán)公司在第一次創(chuàng)業(yè)的高起點(diǎn)上，經(jīng)過(guò)三至五年的不懈努力，在3A·HOT文化理念的指導(dǎo)下，建立文化新體系、牌得到新提升、形成具有核心競(jìng)爭(zhēng)力的新技術(shù)、管理水平再上新臺(tái)級(jí)的現(xiàn)代化企業(yè)：在實(shí)現(xiàn)企業(yè)整體效益基礎(chǔ)上，爭(zhēng)做“顧客滿(mǎn)意、政府滿(mǎn)意、合作伙伴滿(mǎn)意、企業(yè)職工滿(mǎn)意”的四滿(mǎn)意企業(yè)；規(guī)劃未來(lái)5年，BS集團(tuán)利稅保持8％-12％的年增長(zhǎng)速度：使BS集團(tuán)在備受爭(zhēng)議的行業(yè)的發(fā)展中成為綠色煙草的代言人。</p><

65、;p>　　企業(yè)經(jīng)營(yíng)計(jì)劃與資金計(jì)劃安排，2003年9月在依據(jù)企業(yè)發(fā)展的戰(zhàn)略目標(biāo)，并在對(duì)企業(yè)市場(chǎng)的科學(xué)預(yù)測(cè)基礎(chǔ)上，確立丁2004年卷煙產(chǎn)銷(xiāo)量達(dá)107萬(wàn)大箱的目標(biāo)，同時(shí)，將鞏固與拓展市場(chǎng)網(wǎng)絡(luò)、提高產(chǎn)品技術(shù)含量、推進(jìn)十五技改、建設(shè)企業(yè)信息化、加快同業(yè)兼并重組等作為建立企業(yè)核心競(jìng)爭(zhēng)力的戰(zhàn)略重點(diǎn)。預(yù)算編制小組在下達(dá)2003年的經(jīng)營(yíng)計(jì)劃之后，要求各業(yè)務(wù)部門(mén)審報(bào)各自的2004年的預(yù)算。為了提高預(yù)算的編制的科學(xué)性，企業(yè)預(yù)算從申報(bào)、審核與審批需由預(yù)算

66、制定小組與各業(yè)務(wù)部門(mén)多次博弈，其基本程序是：</p><p>　　第一步：其業(yè)務(wù)部門(mén)根據(jù)企業(yè)發(fā)展戰(zhàn)略的要求，制定企業(yè)的生產(chǎn)經(jīng)營(yíng)計(jì)劃。企業(yè)各業(yè)務(wù)部門(mén)包括營(yíng)銷(xiāo)中心、市場(chǎng)部、業(yè)務(wù)中心(含原煙部、物質(zhì)部、配送中心等)、制造中心(生產(chǎn)部、制絲、卷包、成型、動(dòng)力中心)、技術(shù)中心(科研所)、營(yíng)運(yùn)中心(財(cái)務(wù)部、企管部、質(zhì)檢站)、技改中心(技改辦、設(shè)備管理部、機(jī)修車(chē)間)、紀(jì)檢中心(紀(jì)審部、安保部)、戰(zhàn)略中心(合作部、信息部)、集團(tuán)

67、辦、后勤中心(離退辦、保健站、生活服務(wù)部、養(yǎng)殖場(chǎng))、多元化管理辦公室。各業(yè)務(wù)部門(mén)的生產(chǎn)經(jīng)營(yíng)計(jì)劃的具體內(nèi)容包括：計(jì)劃項(xiàng)目名稱(chēng)、提出項(xiàng)目必要性和可行性分析、實(shí)現(xiàn)項(xiàng)目的目標(biāo)與具體的實(shí)施方案的設(shè)計(jì)、項(xiàng)目實(shí)施的資金需求及其計(jì)算依據(jù)。</p><p>　　第二步：經(jīng)營(yíng)計(jì)劃的評(píng)審．這是整個(gè)預(yù)算制定的核心與關(guān)鍵。從BS集團(tuán)預(yù)算管理的實(shí)踐來(lái)看，2001年、2002年預(yù)算過(guò)程中，各業(yè)務(wù)部門(mén)的經(jīng)營(yíng)計(jì)劃的重</p><

68、;p>　　點(diǎn)救在資金的需求上，因此，經(jīng)營(yíng)計(jì)劃書(shū)成為業(yè)務(wù)部門(mén)的“要錢(qián)”需求書(shū)，往往所申報(bào)資金虛報(bào)現(xiàn)象較嚴(yán)重。2003年的預(yù)算管理中，我們將重點(diǎn)落實(shí)在經(jīng)營(yíng)計(jì)劃可行性與經(jīng)濟(jì)性的分析上。具體措施如下：</p><p>　　①預(yù)算制定小組成員分別由企管部、財(cái)務(wù)部(包括外聘咨詢(xún)專(zhuān)家、博士后工作人員)、審計(jì)部、人資部及業(yè)務(wù)部門(mén)的專(zhuān)家構(gòu)成。</p><p>　?、趯?zhuān)家小組就各部門(mén)提出的經(jīng)營(yíng)計(jì)劃審核其

69、必要性。在審核中首先其編制的經(jīng)營(yíng)計(jì)劃書(shū)是否符合預(yù)算編制的基本要求(即是否有計(jì)劃項(xiàng)目名稱(chēng)是否進(jìn)行可行性分析、資金需求是否有依據(jù)等等)。凡不符合基本要求的生產(chǎn)經(jīng)營(yíng)計(jì)劃書(shū)一律重編。其次，確定項(xiàng)目的必要性。這主要看項(xiàng)目是否支撐企業(yè)戰(zhàn)略發(fā)展要求，是否有利于實(shí)現(xiàn)企業(yè)年度經(jīng)營(yíng)目標(biāo)，若不符合上述要求的一律否決。</p><p>　　③經(jīng)營(yíng)計(jì)劃的價(jià)值分析。對(duì)每項(xiàng)經(jīng)營(yíng)計(jì)劃的分析建立在價(jià)值分析基礎(chǔ)上，以確立該經(jīng)濟(jì)計(jì)劃的合理性和經(jīng)濟(jì)性。

70、在評(píng)估經(jīng)營(yíng)計(jì)劃過(guò)程中，看企業(yè)是否遵循了以下經(jīng)濟(jì)原則：</p><p>　　效益原則：企業(yè)各部門(mén)編制計(jì)劃時(shí)，首先要確保企業(yè)戰(zhàn)略目標(biāo)的實(shí)現(xiàn)，以獲得最大利潤(rùn)，企業(yè)的增長(zhǎng)必須是利潤(rùn)的增長(zhǎng)。公司必須不斷適時(shí)地推出新產(chǎn)品，調(diào)整產(chǎn)品結(jié)構(gòu)，以提高盈利能力；必須擴(kuò)大市場(chǎng)規(guī)模，拓展產(chǎn)品門(mén)類(lèi)，以形成規(guī)模效益，提高市場(chǎng)占有率：·必須加快海外市場(chǎng)的開(kāi)拓，以獲取新的利潤(rùn)來(lái)源。增長(zhǎng)原則。規(guī)模增長(zhǎng)是企業(yè)追求的目標(biāo)之一。只有保持高于行業(yè)

71、發(fā)展水平的增長(zhǎng)水平才能使我們?cè)诟?jìng)爭(zhēng)中立于不敗之地。</p><p>　　成本領(lǐng)先原則：公司務(wù)必進(jìn)一步降低生產(chǎn)成本，以理想的毛利率水平并通過(guò)擴(kuò)大規(guī)模來(lái)保證利潤(rùn)總水平。必須以成本領(lǐng)先來(lái)獲取超額利潤(rùn)。包括規(guī)模經(jīng)濟(jì)、J11r生產(chǎn)、降低設(shè)計(jì)成本，提高設(shè)計(jì)質(zhì)量，降低采購(gòu)成本，采用優(yōu)化方式降低運(yùn)輸費(fèi)用和服務(wù)費(fèi)用，降低占用和消耗，節(jié)約各項(xiàng)費(fèi)用開(kāi)支等，都是2004年降低成本費(fèi)用的重點(diǎn)。各部門(mén)應(yīng)針對(duì)以上降低成本的途徑提出明確的成本降

72、低目標(biāo)并分解、落實(shí)具體措施。費(fèi)用中與人相關(guān)的總費(fèi)用不能增長(zhǎng)；各項(xiàng)費(fèi)用要和與之相關(guān)的經(jīng)濟(jì)指標(biāo)相結(jié)合，保證該項(xiàng)費(fèi)用的投入效率提高，費(fèi)用效果指標(biāo)必須明顯增長(zhǎng)；固定費(fèi)用原則上不允許增長(zhǎng)，要有所下降(廣告費(fèi)、開(kāi)發(fā)費(fèi)例外)，變動(dòng)費(fèi)用要在不影響產(chǎn)出情況下，合理降低標(biāo)準(zhǔn)。B、要保證對(duì)技術(shù)開(kāi)發(fā)、質(zhì)量改進(jìn)和企業(yè)品牌的投入，增強(qiáng)企業(yè)發(fā)展后勁。C、市場(chǎng)上的基本費(fèi)用與廣告費(fèi)用必須合理配額，前者必須保證。在資源配置既定的情況下，必須保證基本費(fèi)用，否則，應(yīng)從資源配置

73、角度進(jìn)行調(diào)整。</p><p>　　資金安全原則：資金利用方針；2004年集團(tuán)公司要從嚴(yán)控制資金，降低財(cái)務(wù)風(fēng)險(xiǎn)和經(jīng)營(yíng)風(fēng)險(xiǎn)，促進(jìn)各公司資金自我約束意識(shí)，為企業(yè)健康發(fā)展打下基礎(chǔ)。公司必須降低資金的占用，加速資金的周轉(zhuǎn)，提高資金使用效果。集團(tuán)各成員的資金收支嚴(yán)格按BS集團(tuán)結(jié)算中心要求運(yùn)行。新品開(kāi)發(fā)原則。2004年，集團(tuán)公司應(yīng)在做好產(chǎn)品規(guī)劃的基礎(chǔ)上，做好新品開(kāi)發(fā)工作，尤其要做好高擋產(chǎn)品和出口產(chǎn)品的研發(fā)工作。提高產(chǎn)品對(duì)市場(chǎng)

74、的適應(yīng)能力、保證開(kāi)發(fā)質(zhì)量和保證適時(shí)推出新產(chǎn)品，是各公司產(chǎn)品開(kāi)發(fā)必須高度重視的問(wèn)題。</p><p>　　質(zhì)量控制原則：公司要將質(zhì)量控制的效果納入計(jì)劃確定思路中，特別要認(rèn)真研究質(zhì)量控制效果對(duì)于提高效益的定量分析。要保證質(zhì)量改善發(fā)揮出明顯的效益。</p><p>　　技術(shù)改造原則：BS集團(tuán)全面預(yù)算管理實(shí)踐分析多方合作伙伴的共贏標(biāo)桿項(xiàng)目，確保工程質(zhì)量，杜絕腐敗。專(zhuān)業(yè)申報(bào)歸口原則。要求各業(yè)務(wù)就相關(guān)

75、需求按以下部門(mén)進(jìn)行歸口。固定資產(chǎn)申報(bào)按固定資產(chǎn)管理程序規(guī)定確定；培訓(xùn)項(xiàng)目由BS管理學(xué)院歸口，各部門(mén)報(bào)BS學(xué)院，基建由技改辦歸日負(fù)責(zé)，各部門(mén)報(bào)技改辦；維修由設(shè)備部歸口負(fù)責(zé)，各部門(mén)報(bào)設(shè)備部；各種學(xué)會(huì)組織會(huì)費(fèi)或其他費(fèi)用等向企管部申報(bào)，由企管部門(mén)負(fù)責(zé)；各種獎(jiǎng)勵(lì)、慰問(wèn)、補(bǔ)助等由企管部歸口負(fù)責(zé)；生產(chǎn)線由生產(chǎn)部統(tǒng)一申報(bào)。</p><p>　　在上述原則指導(dǎo)下，通過(guò)評(píng)估后的各業(yè)務(wù)部門(mén)的經(jīng)營(yíng)計(jì)劃將貫徹執(zhí)行經(jīng)濟(jì)原則，從而使企業(yè)經(jīng)營(yíng)計(jì)

76、劃更具有科學(xué)性，同時(shí)也有利于確保企業(yè)戰(zhàn)略目標(biāo)的實(shí)現(xiàn)。</p><p>　　第三步：預(yù)算資金安排與平衡。經(jīng)第二步業(yè)務(wù)部門(mén)與預(yù)算管理部門(mén)的多次博弈而形成的經(jīng)營(yíng)計(jì)劃，必然得出相關(guān)的資金收入與需求情況。預(yù)算制定小組，通過(guò)資金申報(bào)情況按資金項(xiàng)目性質(zhì)(收入、成本費(fèi)用性質(zhì))編制資金匯總表。對(duì)相關(guān)資金使用與需求之間的差額提出相應(yīng)的財(cái)務(wù)解決方案。</p><p>　　BS集團(tuán)在完成了年度經(jīng)營(yíng)預(yù)算制定之后，經(jīng)

77、董事會(huì)批準(zhǔn)之后下達(dá)各部門(mén)，由各部門(mén)嚴(yán)格執(zhí)行。為了確保全面預(yù)算的有效執(zhí)行，專(zhuān)設(shè)了一個(gè)預(yù)算執(zhí)行控制小組，其成員主要由財(cái)務(wù)部、審計(jì)部、企管部等相關(guān)專(zhuān)業(yè)人員構(gòu)成。其主要職責(zé)。一是檢查各業(yè)務(wù)部門(mén)預(yù)算執(zhí)行情況，對(duì)于不符合預(yù)算要求的開(kāi)支，一律不得隨意開(kāi)支：二是收集有關(guān)已執(zhí)行預(yù)算的業(yè)務(wù)部門(mén)的經(jīng)濟(jì)運(yùn)行情況，以為第二年制定經(jīng)營(yíng)預(yù)算提供經(jīng)濟(jì)數(shù)據(jù)材料，以促進(jìn)預(yù)算的持續(xù)改進(jìn)；三是對(duì)業(yè)務(wù)部門(mén)因環(huán)境變化或其他原因?qū)е滤岢龅念A(yù)算調(diào)整方案進(jìn)行審核并報(bào)批董事會(huì)批準(zhǔn)。&l