预算实训报告800字(10篇)

第页共页最新预算实训报告800字(10篇)预算实训报告800字篇一实习目的：通过教师的对全预算理论根据及方法步骤的讲解结合学生的上机操作，从而领悟企业进展全面财务预算的要点并掌握如何为企业做全面财务预算。二、如何进展企业财务的全面预算编制全面财务预算主要遵循：切合实际，先进合理;上下结合，协商一致;预算系统和会计体系一致;按照程序，分项编制等原那么。全面预算的内容包括：1、销售预算销售预算一般是企业消费经营全面预算的编制起点，消费、材料采购、存货费用等方面的预算，都要以销售预算为根底。销售预算把费用与销售目的的实现联络起来。销售预算是一个财务方案，它包括完成销售方案的每一个目的所需要的费用，以保证公司销售利润的实现。销售预算是在销售预测完成之后才进展的，销售目的被分解为多个层次的子目的，一旦这些子目的确定后，其相应的销售费用也被确定下来。销售预算以销售预测为根底，预测的主要根据是各种产品历史销售量的分析^p，结合市场预测中各种产品开展前景等资料，先按产品、地区、顾客和其他工程分别加以编制，然后加以归并汇总。根据销售预测确定将来期间预计的销售量的和销售单价后，求出预计的收入：预计销售收入=预计销售量×预计销售单价编制预算的方法：1、自上而上：主管按公司战略目的，在预测后，对可利用的费用理解，根据目的和活动，选择一种或多种决定预算程度的方法举例预测，分配给各部门。2、消费预算消费预算是根据销售预算编制的，方案为满足预算期的销售量以及期末存货所需的资。方案期间除必须有足够的产品以供销售之外，还必须考虑到方案期期初和期末存货的预计程度，以防止存货太多形成积压，或存货太少影响下期销售。计算公式：预计消费量=预计销售量+预计期末存货-预计期初存货。以消费预算为根底，可进而编制直接材料预算、直接人工预算、制造费用预算。3、直接材料预算直接材料的预算是一项采购预算，预计采购量取决于消费材料的耗用量和原材料存货的需要量。计算公式：直接材料预计采购量=预计消费量×单位产品材料用量+预期期末直接材料存货-预期期初直接材料存货=预计消费需用量+预期期末直接材料存货-预期期初直接材料存货直接材料预计采购金额=预计材料采购量×预计材料单价为便于编制现金预算，在直接材料预算中，预计材料单价是指该材料的平均价格，通常可从采购部门获得。通常还包括材料方面预期的现金支出的计算，包括上期采购的材料将于本期支付的现金和本期采购的材料中应由本期支付的现金。4、直接人工预算直接人工预算列示根据预计消费量进展消费所需的直接人工小时以及相应的本钱。直接人工本钱通常从消费管理部门和工程技术部门获得，根据消费预算确定的每单位产出所需直接人工以及消费量，就可编制直接人工预算。计算公式：预计直接人工总本钱=预计消费量×单位产品直接人工小时×单位工时工资率5、制造费用预算制造费用是在直接材料和直接人工以外为消费产品而发生的间接费用。制造费用工程不存在易于识别的投入产出关系，其预算需要根据消费程度、管理当局的意愿、长期消费才能、公司政策和国家的税收政策等外部因素进展编制。考虑到制造费用的复杂性，为简化预算的编制，通常按本钱性态将制造费用分为变动性制造费用通常包括动力、维修费、直接材料、间接材料、间接制造人工等，计算变动性制造费用的关键在于确认哪些可变的详细工程，并选择本钱分配的根底。和固定性制造费用通常包括厂房和机器设备的折旧、租金、财产税及一些车间的管理费用，他们支撑企业总体的消费经营才能，一旦形成，短期内不会改变。两大类，并采用不同的预算编制方法。计算公式：预计制造费用=预计变动性制造费用+预计固定性制造费用=预计业务量×预计变动性制造费用分配率+预计固定性制造费用制造费用的编制通常还包括费用方面预计的现金支出的计算，以便为编制现金预算提供必要的资料。8、现金预算现金预算是指用于预测组织还有多少库存现金，以及在不同时点上对现金支出的需要量。不管是否可以称之为预算，也许这是企业最重要的一项控制，因为把可用的现金去偿付到期的债务乃是企业生存的首要条件。一旦出现库存、机器以及其他非现金资产的积压，那么，即便有了可观的利润也并不能给企业带来什么好处。现金预算还说明可用的超额现金量，并能为盈余制定营利性投资方案、为优化配置组织的现金资提供帮助。9、预计损益表及利润分配表预计损益表是在各项经营预算的根底上，根据权责发生制编制的损益表。它综合反映方案期内预计销售收入、销售本钱和预计可实现的利润或可能发生的亏损，可以提醒企业预期的盈利情况，有助于管理人员及时调整经营策略。一般根据销售或营业预算、消费预算、产品本钱预算或者营业本钱预算、期间费用预算、其他专项预算等有关资料分析^p编制。预计损益表包括：预计损益表汇总表、预计损益表按机型分类表，最终汇总形成预计损益汇总表。预计损益表将损益情况详细细化到预算年度各期间上，以及往年同期比照情况。预计损益表的编制根据主要有：(一)销售预算;(二)费用预算;(三)商品销售本钱与毛利预算;(四)上年同期及本年平均营业外收支额(收支应分别预计);预计本期所得税缴纳因素;(五)其它预计因素等10、预计资产负债表预计资产负债表是根据当前的实际资产负债表和全面预算中的其他预算所提供的资料编制而成的，反映企业预算期末财务状况的总括性预算。编制预计资产负债表的要点：①区分敏感工程与非敏感工程(针对资产负债表工程)所谓敏感工程是指直接随销售额变动的资产、负债工程，例如现金、存货、应付帐款、应付费用等工程。所谓非敏感工程是指不随销售额变动的资产、负债工程，如固定资产、对外投资、短期借款、长期负债、实收资本、留存收益等工程。②计算敏感工程的销售百分比=基期敏感工程/基期销售收入。三、全面财务预算的执行与调控预算执行即预算的详细施行。预算执行环节主要应做好预算执行情况的真实、完好的记录，有效进展有关预算信息的搜集与反应。这必须借助高效的预算核算系统。我厂主要是利用用友财务电算化软件的方案管理和部门管理两大模块实现这一核算的。这样做的好处便是可以在每月月末产生财务会计报表的同时，又可产生预算的方案与实际对照表，有利于及时发现问题，采取对策，并为下一步是否进展调控提供根据。为此，应对实际与预算之间的差异率设定一个范围，超出这个范围的，就要求该责任部门写出书面报告，分析^p差异原因。预算调控是指预算执行过程中的协调以及日常控制职能，是预算协调、预算调整、预算监控等职能的总称。预算协调包括两方面的含义，一是在预算执行过程中，各职能部门之间产生矛盾时，对利益冲突的协调;二是对预算的实际执行与预算目的差异不大时进展调整，但这种协调只是一种微调，其效力主要是维持全面平衡，并不对预算目的做较大改变。预算调整是指企业内外环境发生变化，预算出现较大偏向时所进展的预算修改。它是在“微调”失效或职能部门对存在差异的工程提出的调整要求得到批准的情况下所进展的较大调整，以更好地发挥预算的指导和约束作用。也正是由于市场经济的瞬息万变，可能导致没有列入预算内容的工程出现，这就需要在预算执行过程中的监控发挥作用。四、本次的实习心得体会我们还未步入社会，好多事情尤其是工作上的事没有详细处理过，不知会不会做好，能不能圆满完成任务，这就要求我们对自己要足够理解，要有深层次的认识。通过这次实习我又重温了专业知识，在稳固专业知识的同时又学会了预算方面的知识，对我们的就业很有帮助。在这个过程中，我找到了自己专业知识的破绽，对好多根底性的知识不是很肯定，需要重新回忆、学习。同时，对会计岗位人员要求的耐心、细致有了实在的体会，对于自己急躁的心里也需要调整，把心态整理好，对自己有正确的认识与评价才能清楚自己合适什么样的工作，明白自己需要努力的方向。总之，这次实习为我们步入社会奠下了根底，为我们就业找工作指明了方向。预算实训报告800字篇二一、实习目的1。通过毕业实习，加深对所学知识的综合理解，同时结合毕业设计与毕业论文的详细要求进步其对预算知识及其应用的熟悉和掌握程度，并根据需要丰富和扩大专业知识领域。2。通过毕业实习，进一步培养独立地观察问题、分析^p问题和解决问题的才能，为今后参加工作打下一定的根底。3。通过毕业实习，培养自身的社会活动才能并以积极的状态投入今后的工作中。二、实习时间、实习单位及实习详细岗位与负责职务1、实习时间：2、实习单位：3、实习岗位：预算员4、岗位职责：1〕可以熟悉掌握国家的法律法规及有关工程造价的管理规定，精通本专业理论知识，熟悉工程图纸，掌握工程预算定额及有关政策规定，为正确编制和审核预算奠定根底。2〕负责审查施工图纸，参加图纸会审和技术交底，根据其记录进展预算调整。3〕协助领导做好工程工程的立项申报，组织招投标，开工前的报批及开工后的验收工作。4〕工程开工验收后，及时进展开工工程的决算工作，并报处长签字认可。5〕参与采购工程材料和设备，负责工程材料分析^p，复核材料价差，搜集和掌握技术变更、材料代换记录，并随时做好造价测算，为领导决策提供科学根据。6〕全面掌握施工合同条款，深化现场理解施工情况，为决算复核工作打好根底。7〕工程决算后，要将工厂决算单送审计部门，以便进展审计。8〕完成工程造价的经济分析^p，及时完成工程决算资料的归档。9〕协助编制根本建立方案和调整方案，理解基建方案的执行情况。三、实习单位简介及详细实习过程1、实习单位简介：市弘日电力安装检修有限责任公司，主要经营发电设施的维护检修安装送变电及线路安装，内设有工程预算部。本公司属于中小型私有制企业，____是工业园区。2、实习详细过程：在此公司，因属于冬季实习，北方大局部处于停工状态，因此所接任务比拟少，起初我只是复习算量知识，后来通过上广联达培训课获得算量经历。四、实习内容1、熟识图纸，搜集资料〔包括施工标准、设计文件、勘测资料和各种定额、验收标准等〕。2、在计算相应分部工程量时必须熟读定额，掌握相应定额工程量的计算内容及方法和调整系数的关系等。3、掌握建筑面积的构成内容，准确地计算出建筑物、构筑物等的建筑面积。〔掌握什么情况下不计建筑面积，什么情况下计建筑面积，什么情况下计一半，特别注意雨蓬、阳台、挑檐、站台、走廊、台阶、门厅、楼梯等特殊局部建筑面积计算〕。4、土石方量计算。〔必须明白地坪平整、挖沟槽、挖地坑、挖土石方等挖方量区别，掌握他们对应的定额工程量和清单工程量计算方法。大型土石方工程量计算的横断面法和网格划分法的应用。填方量计算和一些特殊挖方的定额调整〕。5、桩基工程量计算〔包括打、压预制方桩、管桩及其接桩；打钢板桩及其安拆导向夹具；打或钻混凝土灌注桩；人工挖孔桩；深层搅拌桩等以及他们对应送桩、截桩等工程量计算〕6、砌筑工程量计算。〔包括砖砌根底、砖砌墙、砖砌柱基和砖柱、砖砌烟囟；其他砌体所砌的墙、柱、根底等〕7、钢筋混凝土工程量计算。〔包括现浇混凝土工程的柱、梁、板、及其他特殊部件的模板工程量计算、现浇混凝土制作量计算、现浇混凝土浇捣工程量计算；预制混凝土构件模板工程量计算、预制混凝土制作量、浇捣工程量、预制构件运输量、安装工程量计算；钢筋工程量计算〔包括墙体加固筋〕、及一些预埋件工程量计算等。8、楼地面工程量计算。〔包括整体楼地面、石砌块料楼地面、塑料和木质楼地面工程量计算。特别注意这三种楼地面计算范围的不同〕。9、屋面工程量计算〔包括面层、基层、保温隔热层、防水卷材或防水涂漠等计算〕。10、装饰工程量计算〔包括内、外墙、天棚、独立柱、阳台、楼梯、挑檐、雨蓬、零星工程、和各种装饰线条工程量的计算〕11、门窗工程量计算〔包括木门窗、钢门窗、铝合金门窗、卷帘门、型钢门窗及其一些特种门窗的制作、安装工程量计算〕12、脚手架工程量计算〔包括室外综合脚手架、里脚下手架、满堂脚下手架、满堂根底脚手架、外墙单排脚手架、独立柱、围墙、特殊雨蓬、吊装工程脚下手架、单独装饰工程脚手架、房屋加层脚手架、平安挡板、架空运输脚手架、独立筒仓脚手架、电梯井脚手架等工程量计算。〕四、实习心得体会20xx年2月14日，我找到了实习单位，学校规定要实习两个月，但是我认为实习两个月根本学不到知识，在公司工程部的实习仍然是微缺乏道的，只能学到皮毛。我利用好每一天，把以前课堂上不懂得知识在理论中得到解决。作为一个刚刚参加工作新人，我要注意以下几点：1、有吃苦的决心，平和的心态和虚心求学的精神。作为一个新人，平和的心态很重要，做事不要太过急功近利，表现得好别人都看得到，当然表现得不好别人眼里也不会融进沙子。2、工作中要多看，多观察，多听，少讲，不要说与工作无关的内容，多学习别人的艺术语言，和办事方法。3、除努力工作具有责任心外，要擅长经常做工作总结。每天坚持写工作日记，每周做一次工作总结。主要是记录，方案，和总结错误。工作中坚决不犯同样的错误，对于工作要未雨绸缪，努力做到更好。4、擅长把握时机。假如上级把一件超出自己才能范围或工作范围的事情交给自己做，一定不要抱怨并努力完成，因为这也许是上级对自己的才能考验或是一次展示自己工作才能的时机。5、坚持学习。不要只学习和会计有关的知识，还要学习与经济相关的知识。因为现代企业的开展不仅在于内部的运作，还要靠外部的推动。要按经济规律和法律规定办事。有一位教育学家说过，当我们把学过的知识忘得一干二净时，最后剩下来的就是教育的本质了。这里我把"教育"改成"知识"，我们在大学里学习的知识也许会被淘汰，但那些最根本的学习方法永远是我们掌握最新知识的法宝。顶岗实习是培养学生综合运用所学知识，发现，提出，分析^p和解决实际问题，锻炼理论才能的重要环节，是对学生实际工作才能的详细训练和考察过程。在此次实习中，我学会了如何灵敏的运用理论知识，理论与实际相结合，刚刚步入工作岗位的我在实习中可以说得是苦多于甜，但是我学到很多很多的东西，不仅可以稳固了以前所学过的知识，而且学到了很多在书本上所没有学到过的知识。通过这次实习我懂得了工程理论是很重要的，只有理论知识是远远不够的，只有把所学的理论知识与理论相结合起来，从理论中得出结论，才能真正为社会效劳，从而进步自己的实际动手才能和独立考虑的才能。在刚刚开场实习的时候遇到问题，可以说是困难重重，但是我通过自己的努力，克制困难，查阅资料，积极向指导师傅请教，我终于克制重重困难，向前迈进了一步。这一次的实习虽然时间短暂，但是仍然让我学到了许多知识和经历，这些都是书本上无法得来的。通过实习，我们可以更好的理解自己的缺乏，理解会计工作的本质，理解这个社会的方方面面，可以让我更早的为自己做好职业规划，设定人生目的，向成功迈进一大步。工程预算需要很丰富的工程经历，而工程经历是一个渐渐积累的过程。所以在以后的学习和工作中，我还要安心学习，积极向教师傅们请教，经常去现场学习，防止闭门造车。多学习工程标准和国家相关法规，理解市场行情，渐渐积累经历，做一名合格的预算员。此次的实习，我学到了很多知识，也发现了很多问题，那么我会继续努力总结经历，总结教训，继续进步，通过这样不断努力，相信我会在职业道路上会游刃有余。预算实训报告800字篇三实习目的：通过教师的对全预算理论根据及方法步骤的讲解结合学生的上机操作，从而领悟企业进展全面财务预算的要点并掌握如何为企业做全面财务预算。实习内容：1、全面财务预算的概念2、如何进展企业财务的全面预算3、全面财务预算的执行与控制4、本次实习的心得体会一、企业的全面财务预算全面预算是指企业总体方案的数量说明，也就是企业在一定期间内消费经营活动全部方案数量形式的反映。全面预算编制的方法，按不同分类标志，通常有以下几种：1、按与业务量的关系分为静态预算和弹性预算；2、按编制预算的根底分为增基预算和零基预算；3、按编制预算的期间可分为固定预算和永续预算，等等。二、如何进展企业财务的全面预算编制全面财务预算主要遵循：切合实际，先进合理；上下结合，协商一致；预算系统和会计体系一致；按照程序，分项编制等原那么。全面预算的内容包括：1、销售预算销售预算一般是企业消费经营全面预算的编制起点，消费、材料采购、存货费用等方面的预算，都要以销售预算为基矗销售预算把费用与销售目的的实现联络起来。销售预算是一个财务方案，它包括完成销售方案的每一个目的所需要的费用，以保证公司销售利润的实现。销售预算是在销售预测完成之后才进展的，销售目的被分解为多个层次的子目的，一旦这些子目的确定后，其相应的销售费用也被确定下来。销售预算以销售预测为根底，预测的主要根据是各种产品历史销售量的分析^p，结合市场预测中各种产品开展前景等资料，先按产品、地区、顾客和其他工程分别加以编制，然后加以归并汇总。根据销售预测确定将来期间预计的销售量的和销售单价后，求出预计的收入：预计销售收入=预计销售量×预计销售单价编制预算的方法：1、自上而上：主管按公司战略目的，在预测后，对可利用的费用理解，根据目的和活动，选择一种或多种决定预算程度的方法举例预测，分配给各部门。2、自下而上：销售人员根据上年度预算，结合去年的销售配额，用习惯的方法计算出预算，提交销售经理。销售预算一般包括以下步骤：确定公司销售和利润目的，销售预测，确定销售工作范围，确定固定本钱与变动本钱，进展分析^p本量利分析^p，根据利润目的分析^p价格和费用的变化，提交最后预算给公司最高管理层，用销售预算来控制销售工作。确定销售预算程度的方法：最大费用法，销售百分比法，同等竞争法，边际收益法，零基预算法，任务目的法。其中，任务目的法是一个非常有用的方法。它可以有效地分配达成目的的任务，以下举例说明这种方法。假如公司方案实现销售额140000000时的销售费有秋5000000。其中，销售程度对总任务的奉献程度假设为64%，那么，用于销售人员努力获得的销售收入为：140000000×64%=89600000，那么，费用/销售额=5。6%，假设广告费用为xx000，广告对总任务的奉献程度为25。6%。由于广告实现销售收入：140000000×25。6%=35840000广告的费用/销售额=5。6%这种情况下，两种活动对任务的奉献是一致的。否那么，例如广告的收低，公司可以考虑减少广告费，增加人员销售费用。这种方法要示数据充分，因此管理工作量较大，但由于它直观易懂，所以很多公司使用这种方法。2、消费预算消费预算是根据销售预算编制的，方案为满足预算期的销售量以及期末存货所需的资。方案期间除必须有足够的产品以供销售之外，还必须考虑到方案期期初和期末存货的预计程度，以防止存货太多形成积压，或存货太少影响下期销售。计算公式：预计消费量＝预计销售量＋预计期末存货－预计期初存货。以消费预算为根底，可进而编制直接材料预算、直接人工预算、制造费用预算。3、直接材料预算直接材料的预算是一项采购预算，预计采购量取决于消费材料的耗用量和原材料存货的需要量。计算公式：直接材料预计采购量＝预计消费量×单位产品材料用量＋预期期末直接材料存货－预期期初直接材料存货＝预计消费需用量＋预期期末直接材料存货－预期期初直接材料存货直接材料预计采购金额＝预计材料采购量×预计材料单价为便于编制现金预算，在直接材料预算中，预计材料单价是指该材料的平均价格，通常可从采购部门获得。通常还包括材料方面预期的现金支出的计算，包括上期采购的材料将于本期支付的现金和本期采购的材料中应由本期支付的现金。4、直接人工预算直接人工预算列示根据预计消费量进展消费所需的直接人工小时以及相应的本钱。直接人工本钱通常从消费管理部门和工程技术部门获得，根据消费预算确定的每单位产出所需直接人工以及消费量，就可编制直接人工预算。计算公式：预计直接人工总本钱＝预计消费量×单位产品直接人工小时×单位工时工资率5、制造费用预算制造费用是在直接材料和直接人工以外为消费产品而发生的间接费用。制造费用工程不存在易于识别的投入产出关系，其预算需要根据消费程度、管理当局的意愿、长期消费才能、公司政策和国家的税收政策等外部因素进展编制。考虑到制造费用的复杂性，为简化预算的编制，通常按本钱性态将制造费用分为变动性制造费用通常包括动力、维修费、直接材料、间接材料、间接制造人工等，计算变动性制造费用的关键在于确认哪些可变的详细工程，并选择本钱分配的基矗和固定性制造费用通常包括厂房和机器设备的折旧、租金、财产税及一些车间的管理费用，他们支撑企业总体的消费经营才能，一旦形成，短期内不会改变。两大类，并采用不同的预算编制方法。计算公式：预计制造费用＝预计变动性制造费用＋预计固定性制造费用＝预计业务量×预计变动性制造费用分配率＋预计固定性制造费用制造费用的编制通常还包括费用方面预计的现金支出的计算，以便为编制现金预算提供必要的资料。6、产品本钱预算存货的方案和控制可以使企业以尽可能少的库存量来保证消费和销售的顺利进展。期末产成品存货的预算的编制，不仅提供了编制预计资产负债表的信息，同时也为编制预计损益表提供产品销售本钱的数据。编制的根本步骤为：〔1〕根据直接材料、直接人工、变动和固定制造费用的预算，计算确定产成品单位本钱；〔2〕将产成品单位本钱乘以预计期末产成品存货数量，即可得到预计期末产成品存货额。7、销售及管理费用预算8、现金预算现金预算是指用于预测组织还有多少库存现金，以及在不同时点上对现金支出的需要量。不管是否可以称之为预算，也许这是企业最重要的一项控制，因为把可用的现金去偿付到期的债务乃是企业生存的首要条件。一旦出现库存、机器以及其他非现金资产的积压，那么，即便有了可观的利润也并不能给企业带来什么好处。现金预算还说明可用的超额现金量，并能为盈余制定营利性投资方案、为优化配置组织的现金资提供帮助。9、预计损益表及利润分配表预计损益表是在各项经营预算的根底上，根据权责发生制编制的损益表。它综合反映方案期内预计销售收入、销售本钱和预计可实现的利润或可能发生的亏损，可以提醒企业预期的盈利情况，有助于管理人员及时调整经营策略。一般根据销售或营业预算、消费预算、产品本钱预算或者营业本钱预算、期间费用预算、其他专项预算等有关资料分析^p编制。预计损益表包括：预计损益表汇总表、预计损益表按机型分类表，最终汇总形成预计损益汇总表。预计损益表将损益情况详细细化到预算年度各期间上，以及往年同期比照情况。预计损益表的编制根据主要有：〔一〕销售预算；〔二〕费用预算；〔三〕商品销售本钱与毛利预算；〔四〕上年同期及本年平均营业外收支额〔收支应分别预计〕；预计本期所得税缴纳因素；〔五〕其它预计因素等。10、预计资产负债表预计资产负债表是根据当前的实际资产负债表和全面预算中的其他预算所提供的资料编制而成的，反映企业预算期末财务状况的总括性预算。编制预计资产负债表的要点：①区分敏感工程与非敏感工程〔针对资产负债表工程〕所谓敏感工程是指直接随销售额变动的资产、负债工程，例如现金、存货、应付帐款、应付费用等工程。所谓非敏感工程是指不随销售额变动的资产、负债工程，如固定资产、对外投资、短期借款、长期负债、实收资本、留存收益等工程。②计算敏感工程的销售百分比=基期敏感工程/基期销售收入三、全面财务预算的执行与调控预算执行即预算的详细施行。预算执行环节主要应做好预算执行情况的真实、完好的记录，有效进展有关预算信息的搜集与反溃这必须借助高效的预算核算系统。我厂主要是利用用友财务电算化软件的方案管理和部门管理两大模块实现这一核算的。这样做的好处便是可以在每月月末产生财务会计报表的同时，又可产生预算的方案与实际对照表，有利于及时发现问题，采取对策，并为下一步是否进展调控提供根据。为此，应对实际与预算之间的差异率设定一个范围，超出这个范围的，就要求该责任部门写出书面报告，分析^p差异原因。预算调控是指预算执行过程中的协调以及日常控制职能，是预算协调、预算调整、预算监控等职能的总称。预算协调包括两方面的含义，一是在预算执行过程中，各职能部门之间产生矛盾时，对利益冲突的协调；二是对预算的实际执行与预算目的差异不大时进展调整，但这种协调只是一种微调，其效力主要是维持全面平衡，并不对预算目的做较大改变。预算调整是指企业内外环境发生变化，预算出现较大偏向时所进展的预算修改。它是在“微调”失效或职能部门对存在差异的工程提出的调整要求得到批准的情况下所进展的较大调整，以更好地发挥预算的指导和约束作用。也正是由于市场经济的瞬息万变，可能导致没有列入预算内容的工程出现，这就需要在预算执行过程中的监控发挥作用。四、本次的实习心得体会我们还未步入社会，好多事情尤其是工作上的事没有详细处理过，不知会不会做好，能不能圆满完成任务，这就要求我们对自己要足够理解，要有深层次的认识。通过这次实习我又重温了专业知识，在稳固专业知识的同时又学会了预算方面的知识，对我们的就业很有帮助。在这个过程中，我找到了自己专业知识的破绽，对好多根底性的知识不是很肯定，需要重新回忆、学习。同时，对会计岗位人员要求的耐心、细致有了实在的体会，对于自己急躁的心里也需要调整，把心态整理好，对自己有正确的认识与评价才能清楚自己合适什么样的工作，明白自己需要努力的方向。总之，这次实习为我们步入社会奠下了根底，为我们就业找工作指明了方向。预算实训报告800字篇四通过教师的对全预算理论根据及方法步骤的讲解结合学生的实际操作，从而领悟企业进展全面财务预算的要点并掌握如何为企业做全面财务预算。1、销售预算表的填制；2、消费预算表的填制；3、材料采购预算表的填制；4、直接人工预算表的填制；5、制造费用预算表的填制；6、单位产品消费本钱表的填制；7、销售与管理费用预算表的填制；8、专门决策预算表的填制；9、现金预算表的填制；10、预计利润表的填制；11、编制预计资产负债表；12、心得体会。一、企业预算可以按不同标准进展多种分类。根据预算内容不同，可以分为业务预算〔即经营预算〕、专门决策预算和财务预算；从预算指标覆盖的时间长短划分，企业预算可分为长期预算和短期预算。二、企业的全面财务预算全面预算是指企业总体方案的数量说明，也就是企业在一定期间内消费经营活动全部方案数量形式的反映。全面预算编制的方法，按不同分类标志，通常有以下几种：1、按与业务量的关系分为静态预算和弹性预算；2、按编制预算的根底分为增基预算和零基预算；3、按编制预算的期间可分为固定预算和永续预算，等等。三、如何进展企业财务的全面预算编制全面财务预算主要遵循：切合实际，先进合理；上下结合，协商一致；预算系统和会计体系一致；按照程序，分项编制等原那么。1、销售预算销售预算一般是企业消费经营全面预算的编制起点，消费、材料采购、存货费用等方面的预算，都要以销售预算为根底。销售预算把费用与销售目的的实现联络起来。销售预算是一个财务方案，它包括完成销售方案的每一个目的所需要的费用，以保证公司销售利润的实现。销售预算是在销售预测完成之后才进展的，销售目的被分解为多个层次的子目的，一旦这些子目的确定后，其相应的销售费用也被确定下来。销售预算以销售预测为根底，预测的主要根据是各种产品历史销售量的分析^p，结合市场预测中各种产品开展前景等资料，先按产品、地区、顾客和其他工程分别加以编制，然后加以归并汇总。根据销售预测确定将来期间预计的销售量的和销售单价后，求出预计的收入：预计销售收入=预计销售量×预计销售单价2、消费预算消费预算是规划预算期消费数量而编制的一种业务预算，是在销售预算的根底上编制的`。并可以作为编制材料采购预算和消费本钱预算的根据。编制消费预算的主要根据是预算期各种产品的预计销售量及存货期初期末资料。预计消费量=预计销售量+预计期末结存量—预计期初结存量3、材料采购预算材料采购预算是为了规划预算期材料消耗情况及采购活动而编制的，用于反映预算期各种材料消耗量、采购量、材料消耗本钱和材料采购本钱等方案信息的一种业务预算。根据预计产品消费量和材料单位耗用量，确定消费需要耗用量，再根据材料的期初期末结存情况，确定材料采购量，最后根据采购材料的付款，确定现金支出情况。某种材料耗用量=产品预计消费量*单位产品定额耗用量某种材料采购量=某种材料耗用量+该种材料期末结存量—该种材料期初结存量4、直接人工预算直接人工预算直接人工预算列示根据预计消费量进展消费所需的直接人工小时以及相应的本钱。直接人工本钱通常从消费管理部门和工程技术部门获得，根据消费预算确定的每单位产出所需直接人工以及消费量，就可编制直接人工预算。计算公式：预计直接人工总本钱＝预计消费量×单位产品直接人工小时×单位工时工资率5、制造费用预算制造费用是在直接材料和直接人工以外为消费产品而发生的间接费用。制造费用工程不存在易于识别的投入产出关系，其预算需要根据消费程度、管理当局的意愿、长期消费才能、公司政策和国家的税收政策等外部因素进展编制。考虑到制造费用的复杂性，为简化预算的编制，通常按本钱性态将制造费用分为变动性制造费用通常包括动力、维修费、直接材料、间接材料、间接制造人工等，计算变动性制造费用的关键在于确认哪些可变的详细工程，并选择本钱分配的根底。和固定性制造费用通常包括厂房和机器设备的折旧、租金、财产税及一些车间的管理费用，他们支撑企业总体的消费经营才能，一旦形成，短期内不会改变。两大类，并采用不同的预算编制方法。预计制造费用＝预计变动性制造费用＋预计固定性制造费用＝预计业务量×预计变动性制造费用分配率＋预计固定性制造费用制造费用的编制通常还包括费用方面预计的现金支出的计算，以便为编制现金预算提供必要的资料。6、单位消费本钱预算存货的方案和控制可以使企业以尽可能少的库存量来保证消费和销售的顺利进展。期末产成品存货的预算的编制，不仅提供了编制预计资产负债表的信息，同时也为编制预计损益表提供产品销售本钱的数据。编制的根本步骤为：〔1〕根据直接材料、直接人工、变动和固定制造费用的预算，计算确定产成品单位本钱；〔2〕将产成品单位本钱乘以预计期末产成品存货数量，即可得到预计期末产成品存货额。7、销售及管理费用预算销售及管理费用预算又称营业费用预算是指为组织产品销售活动和一般行政管理活动以及有关的经营活动的费用支出而编制的一种业务预算。编制销售及管理费用预算的主要根据，是预算期全年和各季度的销售量及各种有关的标准耗用量和标准价格资料。为了便于编制现金预算，在编制销售及管理费用预算的同时，还要编制与销售及管理费用有关的现金支出计算表。8、专门决策预算专门决策预算又称特种决策预算，是指企业为不经常发生的长期投资工程或者一次性专门业务所编制的预算。通常是指与企业投资活动、筹资活动或收益分配等相关的各种预算。专门决策预算可以分为资本预算和一次性专门业务预算两类。其中，资本预算主要是针对企业长期投资决策编制的预算，包括固定资产投资预算、权益性资本投资预算和债券投资预算；一次性专门业务预算主要有资金筹措及运用预算、交纳税金与发放股利预算等。9、现金预算现金预算是指用于预测组织还有多少库存现金，以及在不同时点上对现金支出的需要量。不管是否可以称之为预算，也许这是企业最重要的一项控制，因为把可用的现金去偿付到期的债务乃是企业生存的首要条件。一旦出现库存、机器以及其他非现金资产的积压，那么，即便有了可观的利润也并不能给企业带来什么好处。现金预算还说明可用的超额现金量，并能为盈余制定营利性投资方案、为优化配置组织的现金资提供帮助。10、预计利润表预计利润表用来综合反映企业在方案期的预计经营成果，是企业最主要的财务预算表之一。编制预计利润表的根据是各业务预算、专门决策预算和现金预算。11、预计资产负债表预计资产负债表用来反映企业在方案期末预计的财务状况。预算实训报告800字篇五财务预算实习xx年1月2____xx年1月17昆明理工大学应用技术学院xxxx通过教师的对全预算理论根据及方法步骤的讲解结合学生的上机操作，从而领悟企业进展全面财务预算的要点并掌握如何为企业做全面财务预算。1、全面财务预算的概念。2、如何进展企业财务的全面预算。3、全面财务预算的执行与控制。4、本次实习的心得体会。预算实训报告800字篇六����êµï°ä¿ï¿½ä£ï¿½í¨ï¿½ï¿½ï¿½ï¿½ê¦ï¿½ä¶ï¿½è«ô¤ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ý¼ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ä½ï¿½ï¿½ï¿½ï¿½ï¿½ñ§ï¿½ï¿½ï¿½ï¿½ï¿½ï»ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ó¶ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½òµï¿½ï¿½ï¿½ï¿½è«ï¿½ï¿½ï¿½ï¿½ï¿½ô¤ï¿½ï¿½ï¿½òªï¿½ã²¢ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½îªï¿½ï¿½òµï¿½ï¿½è«ï¿½ï¿½ï¿½ï¿½ï¿½ô¤ï¿½ã¡£ï¿½ï¿½ï¿½ï¿½êµï°ï¿½ï¿½ï¿½ý£ï¿½ï¿½ï¿½ï¿½ï¿½1��è«ï¿½ï¿½ï¿½ï¿½ï¿½ô¤ï¿½ï¿½ä¸ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½2����î½ï¿½ï¿½ï¿½ï¿½ï¿½òµï¿½ï¿½ï¿½ï¿½ï¿½è«ï¿½ï¿½ô¤ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½3��è«ï¿½ï¿½ï¿½ï¿½ï¿½ô¤ï¿½ï¿½ï¿½ö´ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½4������êµï°ï¿½ï¿½ï¿½äµï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ò»ï¿½ï¿½ï¿½ï¿½òµï¿½ï¿½è«ï¿½ï¿½ï¿½ï¿½ï¿½ô¤ï¿½ï¿½è«ï¿½ï¿½ô¤ï¿½ï¿½ï¿½ï¿½ö¸ï¿½ï¿½òµï¿½ï¿½ï¿½ï¿½æ»ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ëµï¿½ï¿½ï¿½ï¿½ò²ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½òµï¿½ï¿½ò»ï¿½ï¿½ï¿½ú¼ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½óªï¿½î¶¯è«ï¿½ï¿½ï¿½æ»ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ê½ï¿½ä·ï¿½ó³ï¿½ï¿½è«ï¿½ï¿½ô¤ï¿½ï¿½ï¿½ï¿½æµä·ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½í¬ï¿½ï¿½ï¿½ï¿½ï¿½ö¾ï¿½ï¿½í¨ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½â¼ï¿½ï¿½ö£ï¿½ï¿½ï¿½ï¿½ï¿½1������òµï¿½ï¿½ï¿½ï¿½ï¿½ä¹ï¿½ïµï¿½ï¿½îªï¿½ï¿½ì¬ô¤ï¿½ï¿½íµï¿½ï¿½ï¿½ô¤ï¿½ã£»ï¿½ï¿½ï¿½ï¿½2��������ô¤ï¿½ï¿½ä»ï¿½ï¿½ï¿½ï¿½ï¿½îªï¿½ï¿½ï¿½ï¿½ô¤ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ô¤ï¿½ã£»ï¿½ï¿½ï¿½ï¿½3��������ô¤ï¿½ï¿½ï¿½ï¿½ú¼ï¿½é·ï¿½îªï¿½ì¶ï¿½ô¤ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ô¤ï¿½ã£¬ï¿½èµè¡ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½î½ï¿½ï¿½ï¿½ï¿½ï¿½òµï¿½ï¿½ï¿½ï¿½ï¿½è«ï¿½ï¿½ô¤ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½è«ï¿½ï¿½ï¿½ï¿½ï¿½ô¤ï¿½ï¿½ï¿½ï¿½òªï¿½ï¿½ñ­ï¿½ï¿½ï¿½ðºï¿½êµï¿½ê£ï¿½ï¿½è½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½â½ï¿½ï£ï¿½ð­ï¿½ï¿½ò»ï¿½â£ï¿½ô¤ï¿½ï¿½ïµí³ï¿½í»ï¿½ï¿½ï¿½ï¿½ïµò»ï¿½â£ï¿½ï¿½ï¿½ï¿½õ³ï¿½ï¿½ò£¬·ï¿½ï¿½ï¿½ï¿½ï¿½æµï¿½ô­ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½è«ï¿½ï¿½ô¤ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ý°ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½1������ô¤ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ô¤ï¿½ï¿½ò»ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½òµï¿½ï¿½ï¿½ï¿½ï¿½ï¿½óªè«ï¿½ï¿½ô¤ï¿½ï¿½ä±ï¿½ï¿½ï¿½ï¿½ï¿½ã£¬ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï²é¹ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ãµè·ï¿½ï¿½ï¿½ï¿½ô¤ï¿½ã£¬ï¿½ï¿½òªï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ô¤ï¿½ï¿½îªï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ô¤ï¿½ï¿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