公司运营费用预算表格

20XX年日常运营费用预决算表,,,,,,,,,,,,,,,,,,,,,,,,,,,,

单位：元,,,,,,,,,,,,,,,,,,,,,,,,,,,,

科目名称,详细项目,1月,,2月,,3月,,4月,,5月,,6月,,7月,,8月,,9月,,10月,,11月,,12月,,预算合计,决算合计,备注

,,预算,决算,预算,决算,预算,决算,预算,决算,预算,决算,预算,决算,预算,决算,预算,决算,预算,决算,预算,决算,预算,决算,预算,决算,,,

房租、水、电、清洁费,房租,,,,,,,,,,,,,,,,,,,,,,,,,0.00,0.00,

,物业费,,,,,,,,,,,,,,,,,,,,,,,,,0.00,0.00,

,饮用水费,,,,,,,,,,,,,,,,,,,,,,,,,0.00,0.00,

,电费,,,,,,,,,,,,,,,,,,,,,,,,,0.00,0.00,

,保洁费,,,,,,,,,,,,,,,,,,,,,,,,,0.00,0.00,

,小计,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,

通讯费,固定话费,,,,,,,,,,,,,,,,,,,,,,,,,0.00,0.00,

,移动话费,,,,,,,,,,,,,,,,,,,,,,,,,0.00,0.00,

,小计,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,

信息费,邮箱费,,,,,,,,,,,,,,,,,,,,,,,,,0.00,0.00,

,网络使用费,,,,,,,,,,,,,,,,,,,,,,,,,0.00,0.00,

,服务器托管费,,,,,,,,,,,,,,,,,,,,,,,,,0.00,0.00,

,其他（如软件费）,,,,,,,,,,,,,,,,,,,,,,,,,0.00,0.00,

,小计,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,

办公费,办公用品,,,,,,,,,,,,,,,,,,,,,,,,,0.00,0.00,

,名片制作费,,,,,,,,,,,,,,,,,,,,,,,,,0.00,0.00,

,登记、注册、年检、签证费,,,,,,,,,,,,,,,,,,,,,,,,,0.00,0.00,

,资料印刷费,,,,,,,,,,,,,,,,,,,,,,,,,0.00,0.00,

,报刊杂志费,,,,,,,,,,,,,,,,,,,,,,,,,0.00,0.00,

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

,小计,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,

维护费,电脑维修费,,,,,,,,,,,,,,,,,,,,,,,,,0.00,0.00,

,设备维修费,,,,,,,,,,,,,,,,,,,,,,,,,0.00,0.00,

,环境维护费,,,,,,,,,,,,,,,,,,,,,,,,,0.00,0.00,

,小计,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,

交通费,打车费,,,,,,,,,,,,,,,,,,,,,,,,,0.00,0.00,

,汽油费,,,,,,,,,,,,,,,,,,,,,,,,,0.00,0.00,

,维修费、保养费、换件费,,,,,,,,,,,,,,,,,,,,,,,,,0.00,0.00,

,停车、洗车、过路费,,,,,,,,,,,,,,,,,,,,,,,,,0.00,0.00,

,车位费,,,,,,,,,,,,,,,,,,,,,,,,,0.00,,

,租车费、搬运费,,,,,,,,,,,,,,,,,,,,,,,,,0.00,0.00,

,车辆保险费,,,,,,,,,,,,,,,,,,,,,,,,,0.00,0.00,

,小计,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,

公关费,市场推广费,,,,,,,,,,,,,,,,,,,,,,,,,0.00,0.00,

,广告费,,,,,,,,,,,,,,,,,,,,,,,,,0.00,0.00,

,礼品费,,,,,,,,,,,,,,,,,,,,,,,,,0.00,0.00,

,业务招待费,,,,,,,,,,,,,,,,,,,,,,,,,0.00,0.00,

,小计,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,

人力服务费,招聘费,,,,,,,,,,,,,,,,,,,,,,,,,0.00,0.00,

,推荐费,,,,,,,,,,,,,,,,,,,,,,,,,0.00,0.00,

,人才代理费,,,,,,,,,,,,,,,,,,,,,,,,,0.00,,

,存档费,,,,,,,,,,,,,,,,,,,,,,,,,0.00,0.00,

,小计,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,

审计、验资、咨询、律师、诉讼,,,,,,,,,,,,,,,,,,,,,,,,,,0.00,0.00,

财务费用,银行手续费等,,,,,,,,,,,,,,,,,,,,,,,,,0.00,0.00,

会务费,,,,,,,,,,,,,,,,,,,,,,,,,,0.00,0.00,

差旅费,,,,,,,,,,,,,,,,,,,,,,,,,,0.00,0.00,

邮寄费（快递）,,,,,,,,,,,,,,,,,,,,,,,,,,0.00,0.00,

其它,印花税,,,,,,,,,,,,,,,,,,,,,,,,,0.00,0.00,

,税金,,,,,,,,,,,,,,,,,,,,,,,,,0.00,,

,固定资产,,,,,,,,,,,,,,,,,,,,,,,,,0.00,,

,低值易耗,,,,,,,,,,,,,,,,,,,,,,,,,0.00,,

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

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

,小计,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,

合计,,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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预算包含的内容不仅仅是预测，它还涉及到有计划地巧妙处理所有变量，这些变量决定着公司未来努力达到某一有利地位的绩效。预算(或利润计划)可以说是控制范围最广的技术，因为它关系到整个组织机构而不仅是其中的几个部门。,,,,,,,,,,,,,,,,,,,,,,,,,,,,

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一、目的,,,,,,,,,,,,,,,,,,,,,,,,,,,,

为配合公司总体管理以及公司年度经营计划的实现，控制不合理开支，提高经济效益，通过对预算的编制和执行来评价各单位的经营业绩，改进各单位经营过程中的不足，特指定本预算管理制度。,,,,,,,,,,,,,,,,,,,,,,,,,,,,

预算管理是指：各职能部门事先向财务部提出下期(年、月)本部门所有收支的计划(销售、费用、财产购置、工程、商装等)，财务部会同相关部门讨论、审核，经总经理批准后，确定单位下期费用预算金额。实际费用报销时，财务部门根据费用预算，准予报销或另行处理。,,,,,,,,,,,,,,,,,,,,,,,,,,,,

二、职责,,,,,,,,,,,,,,,,,,,,,,,,,,,,

财务部为财务预算编制的执行部门，对各单位的财务预算的收集及审核并出具审核意见，并对财务预算执行情况进行监控。,,,,,,,,,,,,,,,,,,,,,,,,,,,,

三、内容,,,,,,,,,,,,,,,,,,,,,,,,,,,,

具体包括：,,,,,,,,,,,,,,,,,,,,,,,,,,,,

(1)收入、成本、毛利预算、,,,,,,,,,,,,,,,,,,,,,,,,,,,,

(2)商品采购、期末库存预算,,,,,,,,,,,,,,,,,,,,,,,,,,,,

(3)其他存货采购、期末库存预算,,,,,,,,,,,,,,,,,,,,,,,,,,,,

(4)费用预算,,,,,,,,,,,,,,,,,,,,,,,,,,,,

(5)固定资产、商业装修增置预算,,,,,,,,,,,,,,,,,,,,,,,,,,,,

(6)固定资产处置预算,,,,,,,,,,,,,,,,,,,,,,,,,,,,

(7)工资预算,,,,,,,,,,,,,,,,,,,,,,,,,,,,

(8)预计损益表,,,,,,,,,,,,,,,,,,,,,,,,,,,,

(9)现金预算,,,,,,,,,,,,,,,,,,,,,,,,,,,,

(10)预计资产负债表,,,,,,,,,,,,,,,,,,,,,,,,,,,,

以上各项预算的填制可根据附表项目进行填列。根据上述内容编制预算之后，公司形成下一年度(月度)的预计财务报表。,,,,,,,,,,,,,,,,,,,,,,,,,,,,

费用预算应分别按固定费用和变动费用编制。其中固定费用和变动费用又分现金费用和非现金费用。,,,,,,,,,,,,,,,,,,,,,,,,,,,,

四、预算编制原则,,,,,,,,,,,,,,,,,,,,,,,,,,,,

⑴树立全局观念，搞好综合平衡;,,,,,,,,,,,,,,,,,,,,,,,,,,,,

⑵轻重缓急，精打细算，量入为出;,,,,,,,,,,,,,,,,,,,,,,,,,,,,

⑶先进、经济、合理;,,,,,,,,,,,,,,,,,,,,,,,,,,,,

⑷当年费用率不能超过上年实际费用率;,,,,,,,,,,,,,,,,,,,,,,,,,,,,

⑸利润的增长必须高于费用的增长;,,,,,,,,,,,,,,,,,,,,,,,,,,,,

⑹要考虑人工成本占利润的合适比例，保证具有竞争力的人均创利水平。,,,,,,,,,,,,,,,,,,,,,,,,,,,,

五、预算编制方法,,,,,,,,,,,,,,,,,,,,,,,,,,,,

1、根据公司确定的总体目标、预算编制原则和方法以及工作计划安排编制公司当年的财务预算。,,,,,,,,,,,,,,,,,,,,,,,,,,,,

2、公司在科学、充分的预测与决策的基础上，制定出明确、切实、可行的预算总体方针，具体包括经营方针、总体目标、细分目标、有关政策、保证措施等，并下达到各预算单位;,,,,,,,,,,,,,,,,,,,,,,,,,,,,

3、财务部根据公司下达的预算指标，组织各所属预算单位编制各自的预算草案;,,,,,,,,,,,,,,,,,,,,,,,,,,,,

4、各单位的预算草案编制完毕后，首先由财务部进行审核、平衡、修订、汇总，并报公司进行审议。对预算错误，应提出具体意见，返回各相关预算编制单位进行修改;,,,,,,,,,,,,,,,,,,,,,,,,,,,,

5、财务部要将公司经审议后的预算草案，于29日前报公司财务部审查批复，最后确定通过，由董事长(总经理)签发。,,,,,,,,,,,,,,,,,,,,,,,,,,,,

追加变更预算的程序,,,,,,,,,,,,,,,,,,,,,,,,,,,,

1、各单位的负责人按规定的格式向财务部提出追加和追减预算的申请;,,,,,,,,,,,,,,,,,,,,,,,,,,,,

2、财务部对预算变更的合理性、可行性、必要性进行审核，如不符合要求，或不予通过或返回重新修订;,,,,,,,,,,,,,,,,,,,,,,,,,,,,

3、经财务部审核通过后要报公司财务部审查批复。,,,,,,,,,,,,,,,,,,,,,,,,,,,,

预算层次及期间,,,,,,,,,,,,,,,,,,,,,,,,,,,,

各单位应该根据本公司组织架构、业务特点等分层次进行预算，预算的层次可以分为公司年度预算(月度预算)、部门预算、收入成本预算、项目预算等。上报总部的预算为公司年度预算(月度预算)。公司根据经批准的年度预算(月度预算)来重新分解各部门或项目的预算。,,,,,,,,,,,,,,,,,,,,,,,,,,,,

公司年度预算的期间为自然年度。,,,,,,,,,,,,,,,,,,,,,,,,,,,,

编报方法,,,,,,,,,,,,,,,,,,,,,,,,,,,,

编制预算采用上下结合、综合平衡的办法。自上而下分解目标，明确任务;自上而下层层填报，逐级审核把关、汇总;最终进行综合平衡;预算有效、适用地得到控制和约束。,,,,,,,,,,,,,,,,,,,,,,,,,,,,

公司采用滚动预算编制方法。第一次编制年度预算，应细编初始月份的预算，以后每月细化下月预算，并增加一个月的预算，使预算月份永远保持12个月。,,,,,,,,,,,,,,,,,,,,,,,,,,,,

收入预算的编制,,,,,,,,,,,,,,,