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Старый 27.09.2012, 15:01   #1
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По умолчанию Flexible budget _ Baidu Encyclopedia

Introduction to the English name Flexible budget what is?It is because of this with the business volume change and reflect the volume of business expenditures under control, has certain flexibility, so called &quot; the elastic budget &quot;.<br />Flexible budget method to cost budget, the key lies in all costs into variable costs and fixed costs of two parts.Variable cost according to the main unit of traffic control, fixed cost according to the total amount control.<br />Cost elasticity budget as follows: cost elastic budget = fixed cost budget + sigma (unit variable cost budget x expected sales volume) is a fixed budget symmetry, also known as variable budget, refers to the costs of their behavior on the basis of the classification, business volume, cost and profit between the dependency relations as the basis, in accordance with the budget period can be predicted by various traffic level, able to adapt to different business budget preparation method.<br />Preparation of flexible budget steps preparation of flexible budget steps are as follows: в‘* select and determine the various business activities of the unit consumption, labor hour, machine-hour etc..The prediction and identification of possible in all kinds of business activities in business.<br />In determining the volume of business <a href="http://www.tissotmail.com/tissot-watches-t02.1.285.61-p-3101.html" title="Tissot Watches T02.1.285.61" style="text-decoration: none;font-weight: bold">Tissot Watches T02.1.285.61</a>, and to the business sector to coordinate, generally according to the normal business activity levels between 70%120% range is determined, in accordance with the past historical data in the minimum volume of business and the highest volume of business for the upper and lower limits, and then in the delineation of a number, so that the elastic budget more practical.<br />According to the requirement and the interdependent relationship between the production cost of enterprises, will be divided into variable and fixed with two categories, and one by one to determine the volume of business relations between the.<br />The calculation of the various business volume level forecast data, and with a certain way, forming a flexible budget.For example: a company to produce propylene product, expected changes in the cost of 500 yuan, of which 310 yuan, direct labor costs 60 yuan, the unit variable cost of 40 yuan, is expected to total 116000 yuan.<br />Based on the above information, according to the flexible budget method can produce different traffic level of cost budget, this volume of business application range from 800 to 1100, such as the production volume in the volume of business scope, the fixed cost and variable cost relatively unchanged, and the business volume proportional change.<br />Table 1000 production levels to normal activity level.According to the business volume percentage levels of budget preparation, so as to form the elastic budget form.в‘* can provide a series of production and operation of business budget data, it is a series of business level of preparation, therefore, when an actual business volume reached any level (must choose the business scope).<br /> There are applied to a set of control standard.The budget is based on cost behavior shown separately, and thus can be easily calculated in any actual traffic levels predicted costs, so as to advance to control expenses expenses strictly to provide convenient <a href="http://www.tissotmail.com/tissot-watches-t035.407.11.051.00-p-3112.html" title="Tissot Watches T035.407.11.051.00" style="text-decoration: none;font-weight: bold">Tissot Watches T035.407.11.051.00</a>, but also conducive to later detailed analysis of expenses saving or overrun, and promptly solve problems.<br />Advantages of flexible budgets flexible budget is: on the one hand, can adapt to different operating conditions change, expand the budget range, better play the role of budget control, avoid the situation changes, the budget for frequent modification; on the other hand, can make the budget for the practical implementation of the evaluation and examination, based on more objective and comparable basis.<br />
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