公司運(yùn)營費(fèi)用預(yù)算表格

20XX年日常運(yùn)營費(fèi)用預(yù)決算表,,,,,,,,,,,,,,,,,,,,,,,,,,,,

單位：元,,,,,,,,,,,,,,,,,,,,,,,,,,,,

科目名稱,詳細(xì)項(xiàng)目,1月,,2月,,3月,,4月,,5月,,6月,,7月,,8月,,9月,,10月,,11月,,12月,,預(yù)算合計(jì),決算合計(jì),備注

,,預(yù)算,決算,預(yù)算,決算,預(yù)算,決算,預(yù)算,決算,預(yù)算,決算,預(yù)算,決算,預(yù)算,決算,預(yù)算,決算,預(yù)算,決算,預(yù)算,決算,預(yù)算,決算,預(yù)算,決算,,,

房租、水、電、清潔費(fèi),房租,,,,,,,,,,,,,,,,,,,,,,,,,0.00,0.00,

,物業(yè)費(fèi),,,,,,,,,,,,,,,,,,,,,,,,,0.00,0.00,

,飲用水費(fèi),,,,,,,,,,,,,,,,,,,,,,,,,0.00,0.00,

,電費(fèi),,,,,,,,,,,,,,,,,,,,,,,,,0.00,0.00,

,保潔費(fèi),,,,,,,,,,,,,,,,,,,,,,,,,0.00,0.00,

,小計(jì),0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,

通訊費(fèi),固定話費(fèi),,,,,,,,,,,,,,,,,,,,,,,,,0.00,0.00,

,移動話費(fèi),,,,,,,,,,,,,,,,,,,,,,,,,0.00,0.00,

,小計(jì),0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,

信息費(fèi),郵箱費(fèi),,,,,,,,,,,,,,,,,,,,,,,,,0.00,0.00,

,網(wǎng)絡(luò)使用費(fèi),,,,,,,,,,,,,,,,,,,,,,,,,0.00,0.00,

,服務(wù)器托管費(fèi),,,,,,,,,,,,,,,,,,,,,,,,,0.00,0.00,

,其他（如軟件費(fèi)）,,,,,,,,,,,,,,,,,,,,,,,,,0.00,0.00,

,小計(jì),0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,

辦公費(fèi),辦公用品,,,,,,,,,,,,,,,,,,,,,,,,,0.00,0.00,

,名片制作費(fèi),,,,,,,,,,,,,,,,,,,,,,,,,0.00,0.00,

,登記、注冊、年檢、簽證費(fèi),,,,,,,,,,,,,,,,,,,,,,,,,0.00,0.00,

,資料印刷費(fèi),,,,,,,,,,,,,,,,,,,,,,,,,0.00,0.00,

,報(bào)刊雜志費(fèi),,,,,,,,,,,,,,,,,,,,,,,,,0.00,0.00,

,消耗材料（硒鼓、墨粉）,,,,,,,,,,,,,,,,,,,,,,,,,0.00,0.00,

,小計(jì),0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,

維護(hù)費(fèi),電腦維修費(fèi),,,,,,,,,,,,,,,,,,,,,,,,,0.00,0.00,

,設(shè)備維修費(fèi),,,,,,,,,,,,,,,,,,,,,,,,,0.00,0.00,

,環(huán)境維護(hù)費(fèi),,,,,,,,,,,,,,,,,,,,,,,,,0.00,0.00,

,小計(jì),0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,

交通費(fèi),打車費(fèi),,,,,,,,,,,,,,,,,,,,,,,,,0.00,0.00,

,汽油費(fèi),,,,,,,,,,,,,,,,,,,,,,,,,0.00,0.00,

,維修費(fèi)、保養(yǎng)費(fèi)、換件費(fèi),,,,,,,,,,,,,,,,,,,,,,,,,0.00,0.00,

,停車、洗車、過路費(fèi),,,,,,,,,,,,,,,,,,,,,,,,,0.00,0.00,

,車位費(fèi),,,,,,,,,,,,,,,,,,,,,,,,,0.00,,

,租車費(fèi)、搬運(yùn)費(fèi),,,,,,,,,,,,,,,,,,,,,,,,,0.00,0.00,

,車輛保險(xiǎn)費(fèi),,,,,,,,,,,,,,,,,,,,,,,,,0.00,0.00,

,小計(jì),0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,

公關(guān)費(fèi),市場推廣費(fèi),,,,,,,,,,,,,,,,,,,,,,,,,0.00,0.00,

,廣告費(fèi),,,,,,,,,,,,,,,,,,,,,,,,,0.00,0.00,

,禮品費(fèi),,,,,,,,,,,,,,,,,,,,,,,,,0.00,0.00,

,業(yè)務(wù)招待費(fèi),,,,,,,,,,,,,,,,,,,,,,,,,0.00,0.00,

,小計(jì),0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,

人力服務(wù)費(fèi),招聘費(fèi),,,,,,,,,,,,,,,,,,,,,,,,,0.00,0.00,

,推薦費(fèi),,,,,,,,,,,,,,,,,,,,,,,,,0.00,0.00,

,人才代理費(fèi),,,,,,,,,,,,,,,,,,,,,,,,,0.00,,

,存檔費(fèi),,,,,,,,,,,,,,,,,,,,,,,,,0.00,0.00,

,小計(jì),0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,

審計(jì)、驗(yàn)資、咨詢、律師、訴訟,,,,,,,,,,,,,,,,,,,,,,,,,,0.00,0.00,

財(cái)務(wù)費(fèi)用,銀行手續(xù)費(fèi)等,,,,,,,,,,,,,,,,,,,,,,,,,0.00,0.00,

會務(wù)費(fèi),,,,,,,,,,,,,,,,,,,,,,,,,,0.00,0.00,

差旅費(fèi),,,,,,,,,,,,,,,,,,,,,,,,,,0.00,0.00,

郵寄費(fèi)（快遞）,,,,,,,,,,,,,,,,,,,,,,,,,,0.00,0.00,

其它,印花稅,,,,,,,,,,,,,,,,,,,,,,,,,0.00,0.00,

,稅金,,,,,,,,,,,,,,,,,,,,,,,,,0.00,,

,固定資產(chǎn),,,,,,,,,,,,,,,,,,,,,,,,,0.00,,

,低值易耗,,,,,,,,,,,,,,,,,,,,,,,,,0.00,,

,,,,,,,,,,,,,,,,,,,,,,,,,,0.00,0.00,

,,,,,,,,,,,,,,,,,,,,,,,,,,0.00,0.00,

,小計(jì),0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,

合計(jì),,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,

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預(yù)算包含的內(nèi)容不僅僅是預(yù)測，它還涉及到有計(jì)劃地巧妙處理所有變量，這些變量決定著公司未來努力達(dá)到某一有利地位的績效。預(yù)算(或利潤計(jì)劃)可以說是控制范圍最廣的技術(shù)，因?yàn)樗P(guān)系到整個組織機(jī)構(gòu)而不僅是其中的幾個部門。,,,,,,,,,,,,,,,,,,,,,,,,,,,,

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一、目的,,,,,,,,,,,,,,,,,,,,,,,,,,,,

為配合公司總體管理以及公司年度經(jīng)營計(jì)劃的實(shí)現(xiàn)，控制不合理開支，提高經(jīng)濟(jì)效益，通過對預(yù)算的編制和執(zhí)行來評價各單位的經(jīng)營業(yè)績，改進(jìn)各單位經(jīng)營過程中的不足，特指定本預(yù)算管理制度。,,,,,,,,,,,,,,,,,,,,,,,,,,,,

預(yù)算管理是指：各職能部門事先向財(cái)務(wù)部提出下期(年、月)本部門所有收支的計(jì)劃(銷售、費(fèi)用、財(cái)產(chǎn)購置、工程、商裝等)，財(cái)務(wù)部會同相關(guān)部門討論、審核，經(jīng)總經(jīng)理批準(zhǔn)后，確定單位下期費(fèi)用預(yù)算金額。實(shí)際費(fèi)用報(bào)銷時，財(cái)務(wù)部門根據(jù)費(fèi)用預(yù)算，準(zhǔn)予報(bào)銷或另行處理。,,,,,,,,,,,,,,,,,,,,,,,,,,,,

二、職責(zé),,,,,,,,,,,,,,,,,,,,,,,,,,,,

財(cái)務(wù)部為財(cái)務(wù)預(yù)算編制的執(zhí)行部門，對各單位的財(cái)務(wù)預(yù)算的收集及審核并出具審核意見，并對財(cái)務(wù)預(yù)算執(zhí)行情況進(jìn)行監(jiān)控。,,,,,,,,,,,,,,,,,,,,,,,,,,,,

三、內(nèi)容,,,,,,,,,,,,,,,,,,,,,,,,,,,,

具體包括：,,,,,,,,,,,,,,,,,,,,,,,,,,,,

(1)收入、成本、毛利預(yù)算、,,,,,,,,,,,,,,,,,,,,,,,,,,,,

(2)商品采購、期末庫存預(yù)算,,,,,,,,,,,,,,,,,,,,,,,,,,,,

(3)其他存貨采購、期末庫存預(yù)算,,,,,,,,,,,,,,,,,,,,,,,,,,,,

(4)費(fèi)用預(yù)算,,,,,,,,,,,,,,,,,,,,,,,,,,,,

(5)固定資產(chǎn)、商業(yè)裝修增置預(yù)算,,,,,,,,,,,,,,,,,,,,,,,,,,,,

(6)固定資產(chǎn)處置預(yù)算,,,,,,,,,,,,,,,,,,,,,,,,,,,,

(7)工資預(yù)算,,,,,,,,,,,,,,,,,,,,,,,,,,,,

(8)預(yù)計(jì)損益表,,,,,,,,,,,,,,,,,,,,,,,,,,,,

(9)現(xiàn)金預(yù)算,,,,,,,,,,,,,,,,,,,,,,,,,,,,

(10)預(yù)計(jì)資產(chǎn)負(fù)債表,,,,,,,,,,,,,,,,,,,,,,,,,,,,

以上各項(xiàng)預(yù)算的填制可根據(jù)附表項(xiàng)目進(jìn)行填列。根據(jù)上述內(nèi)容編制預(yù)算之后，公司形成下一年度(月度)的預(yù)計(jì)財(cái)務(wù)報(bào)表。,,,,,,,,,,,,,,,,,,,,,,,,,,,,

費(fèi)用預(yù)算應(yīng)分別按固定費(fèi)用和變動費(fèi)用編制。其中固定費(fèi)用和變動費(fèi)用又分現(xiàn)金費(fèi)用和非現(xiàn)金費(fèi)用。,,,,,,,,,,,,,,,,,,,,,,,,,,,,

四、預(yù)算編制原則,,,,,,,,,,,,,,,,,,,,,,,,,,,,

⑴樹立全局觀念，搞好綜合平衡;,,,,,,,,,,,,,,,,,,,,,,,,,,,,

⑵輕重緩急，精打細(xì)算，量入為出;,,,,,,,,,,,,,,,,,,,,,,,,,,,,

⑶先進(jìn)、經(jīng)濟(jì)、合理;,,,,,,,,,,,,,,,,,,,,,,,,,,,,

⑷當(dāng)年費(fèi)用率不能超過上年實(shí)際費(fèi)用率;,,,,,,,,,,,,,,,,,,,,,,,,,,,,

⑸利潤的增長必須高于費(fèi)用的增長;,,,,,,,,,,,,,,,,,,,,,,,,,,,,

⑹要考慮人工成本占利潤的合適比例，保證具有競爭力的人均創(chuàng)利水平。,,,,,,,,,,,,,,,,,,,,,,,,,,,,

五、預(yù)算編制方法,,,,,,,,,,,,,,,,,,,,,,,,,,,,

1、根據(jù)公司確定的總體目標(biāo)、預(yù)算編制原則和方法以及工作計(jì)劃安排編制公司當(dāng)年的財(cái)務(wù)預(yù)算。,,,,,,,,,,,,,,,,,,,,,,,,,,,,

2、公司在科學(xué)、充分的預(yù)測與決策的基礎(chǔ)上，制定出明確、切實(shí)、可行的預(yù)算總體方針，具體包括經(jīng)營方針、總體目標(biāo)、細(xì)分目標(biāo)、有關(guān)政策、保證措施等，并下達(dá)到各預(yù)算單位;,,,,,,,,,,,,,,,,,,,,,,,,,,,,

3、財(cái)務(wù)部根據(jù)公司下達(dá)的預(yù)算指標(biāo)，組織各所屬預(yù)算單位編制各自的預(yù)算草案;,,,,,,,,,,,,,,,,,,,,,,,,,,,,

4、各單位的預(yù)算草案編制完畢后，首先由財(cái)務(wù)部進(jìn)行審核、平衡、修訂、匯總，并報(bào)公司進(jìn)行審議。對預(yù)算錯誤，應(yīng)提出具體意見，返回各相關(guān)預(yù)算編制單位進(jìn)行修改;,,,,,,,,,,,,,,,,,,,,,,,,,,,,

5、財(cái)務(wù)部要將公司經(jīng)審議后的預(yù)算草案，于29日前報(bào)公司財(cái)務(wù)部審查批復(fù)，最后確定通過，由董事長(總經(jīng)理)簽發(fā)。,,,,,,,,,,,,,,,,,,,,,,,,,,,,

追加變更預(yù)算的程序,,,,,,,,,,,,,,,,,,,,,,,,,,,,

1、各單位的負(fù)責(zé)人按規(guī)定的格式向財(cái)務(wù)部提出追加和追減預(yù)算的申請;,,,,,,,,,,,,,,,,,,,,,,,,,,,,

2、財(cái)務(wù)部對預(yù)算變更的合理性、可行性、必要性進(jìn)行審核，如不符合要求，或不予通過或返回重新修訂;,,,,,,,,,,,,,,,,,,,,,,,,,,,,

3、經(jīng)財(cái)務(wù)部審核通過后要報(bào)公司財(cái)務(wù)部審查批復(fù)。,,,,,,,,,,,,,,,,,,,,,,,,,,,,

預(yù)算層次及期間,,,,,,,,,,,,,,,,,,,,,,,,,,,,

各單位應(yīng)該根據(jù)本公司組織架構(gòu)、業(yè)務(wù)特點(diǎn)等分層次進(jìn)行預(yù)算，預(yù)算的層次可以分為公司年度預(yù)算(月度預(yù)算)、部門預(yù)算、收入成本預(yù)算、項(xiàng)目預(yù)算等。上報(bào)總部的預(yù)算為公司年度預(yù)算(月度預(yù)算)。公司根據(jù)經(jīng)批準(zhǔn)的年度預(yù)算(月度預(yù)算)來重新分解各部門或項(xiàng)目的預(yù)算。,,,,,,,,,,,,,,,,,,,,,,,,,,,,

公司年度預(yù)算的期間為自然年度。,,,,,,,,,,,,,,,,,,,,,,,,,,,,

編報(bào)方法,,,,,,,,,,,,,,,,,,,,,,,,,,,,

編制預(yù)算采用上下結(jié)合、綜合平衡的辦法。自上而下分解目標(biāo)，明確任務(wù);自上而下層層填報(bào)，逐級審核把關(guān)、匯總;最終進(jìn)行綜合平衡;預(yù)算有效、適用地得到控制和約束。,,,,,,,,,,,,,,,,,,,,,,,,,,,,

公司采用滾動預(yù)算編制方法。第一次編制年度預(yù)算，應(yīng)細(xì)編初始月份的預(yù)算，以后每月細(xì)化下月預(yù)算，并增加一個月的預(yù)算，使預(yù)算月份永遠(yuǎn)保持12個月。,,,,,,,,,,,,,,,,,,,,,,,,,,,,

收入預(yù)算的編制,,,,,,,,,,,,,,,