Chuong4-KTQT-Hoachdinhloinhuan

Chuong4-KTQT-Hoachdinhloinhuan - huyen e D TOAN SAN XUAT...

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12/19/11 ? Prepared by Nguyen Bao Linh University of Economics 1 DÖÏ TOAÙN SAÛN XUAÁT KINH DOANH Chuyeân ñeà
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12/19/11 Prepared and presented by Nguyen Bao Linh - University of Economics 2 Khaùi nieäm Ø Laäp döï toaùn (budgeting) laø söï tính toaùn moät caùch chi tieát veà vieäc huy ñoäng vaø söû duïng caùc nguoàn löïc cuûa moät doanh nghieäp trong moät thôøi kyø . Ø Döï toaùn ñöôïc theå hieän vôùi nhöõng thoâng tin veà soá löôïng vaø trò giaù Ø Döï toaùn ñöôïc chia thaønh nhieàu caáp ñoä khaùc nhau cho caùc caáp quaûn lyù vaø caùc thôøi kyø khaùc nhau.
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12/19/11 Prepared and presented by Nguyen Bao Linh - University of Economics 3 Ích lôïi cuûa hoaïch ñònh Ø Vaïch ra ñöôøng ñi cuï theå ñeán caùc muïc tieâu chung cuûa doanh nghieäp, nhôø ñoù coù theå deã daøng ñieàu chænh khi hoaït ñoäng cuûa doanh nghieäp ñi leäch höôùng. Ø Cung caáp caùc tieâu thöùc cuï theå ñeå ño löôøng, ñaùnh giaù möùc ñoä hoaït ñoäng trong töøng thôøi kyø
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12/19/11 Prepared and presented by Nguyen Bao Linh - University of Economics 4 Ích lôïi cuûa hoaïch ñònh Ø Giuùp phaùt hieän nhöõng haïn cheá veà nguoàn löïc nhôø ñoù coù theå huy ñoäng caùc nguoàn löïc beân ngoaøi ñeå ñaûm baûo ñaït caùc muc tieâu ñeà ra vôùi chi phí thaáp nhaát. Ø Keát noái hoaït ñoäng cuûa caùc boä phaän trong doanh nghieäp nhôø ñoù taïo ra söï ñoàng boä vaø naâng cao hieäu quaû hoaït ñoäng chung.
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12/19/11 Prepared and presented by Nguyen Bao Linh - University of Economics 5 Thoâng tin trong hoaïch ñònh Ø Thoäng tin veà thò tröôøng, nguoàn löïc ñöôïc ñöa töø caùc boä phaän coù lieân quan leân caáp quaûn lyù cao hôn vaø sau khi ñöôïc hoaøn taát, döï toaùn seõ ñöôïc coâng boá ngöôïc laïi ñeán caùc boä phaän ñeå phoái hôïp hoaït ñoäng. Ø Caùc döï toaùn coù lieân quan raøng buoäc laãn nhau, neáu khoâng hoaøn thaønh ôû moät khaâu seõ aûnh höôûng ñeán hoaït ñoäng cuûa boä phaän khaùc.
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12/19/11 Prepared and presented by Nguyen Bao Linh - University of Economics 6 Trình töï laäp döï toaùn DT tieâu thuï saûn phaåm DT saûn xuaát DT chi phí BH&QL DT nhaân coâng DT toàn kho saûn phaåm DT nguyeân lieäu DT chi phí SXC DT tieàn Baûng caân ñoái BC thu nhaäp
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12/19/11 Prepared and presented by Nguyen Bao Linh - University of Economics 7 Döï toaùn tieâu thuï saûn phaåm Ø Phaàn 1 Tính toaùn doanh thu baèng caùch xaùc ñònh löôïng baùn vaø giaù baùn cho töøng thôøi kyø Ø Phaàn 2 Laäp döï kieán thu tieàn ñeå tính soá tieàn thöïc thu töø khaùch haøng trong tröôøng hôïp doanh nghieäp coù baùn haøng chaäm traû
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12/19/11 Prepared and presented by Nguyen Bao Linh - University of Economics 8 Thoâng tin ñeå öôùc tính löôïng baùn Ø
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Chuong4-KTQT-Hoachdinhloinhuan - huyen e D TOAN SAN XUAT...

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