酒店管理会所 集团酒店全面预算管理制度.pdf

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1、酒店全面预算管理制度（修订试行草案）目录1.总则...................................................................31.1目的.............................................................31.2原则.............................................................32.全面预算管控在企业战略实施中的作用（战略着陆）.........................33.组织与职能.....

2、........................................................43.1组织结构.........................................................43.2主要职责.........................................................43.2.1董事会.........................................................43.2.2预算管理委员会........................

3、.........................53.2.3预算监控机构...................................................63.2.4预算组织机构...................................................63.2.5预算编制执行机构...............................................73.2.6预算考核机构...................................................84.审批业务授权.....

4、....................................................95.全面预算管理实施原理（目标一致）......................................106.全面预算管理实施层级（预算责任单位层级）..............................107.全面预算的形式和内容..................................................117.1营销预算.....................................................

5、...117.2费用预算........................................................117.3资本预算........................................................117.4财务预算........................................................128.预算编制方法与程序....................................................128.1预算编制方法...............

6、.....................................128.1.1固定预算法....................................................128.1.2弹性预算法....................................................128.1.3零基预算......................................................128.2预算编制程序................................................

7、....128.2.1经营目标确定下达..............................................138.2.2预算编制上报..................................................148.2.3审查平衡......................................................148.2.4审议批准和下达................................................148.3预算表格编制