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1、酒店全面預(yù)算管理制度（修訂試行草案）目錄1.總則...................................................................31.1目的.............................................................31.2原則.............................................................32.全面預(yù)算管控在企業(yè)戰(zhàn)略實(shí)施中的作用（戰(zhàn)略著陸）.........................33.組織與職能.....
2、........................................................43.1組織結(jié)構(gòu).........................................................43.2主要職責(zé).........................................................43.2.1董事會(huì).........................................................43.2.2預(yù)算管理委員會(huì)........................
3、.........................53.2.3預(yù)算監(jiān)控機(jī)構(gòu)...................................................63.2.4預(yù)算組織機(jī)構(gòu)...................................................63.2.5預(yù)算編制執(zhí)行機(jī)構(gòu)...............................................73.2.6預(yù)算考核機(jī)構(gòu)...................................................84.審批業(yè)務(wù)授權(quán).....
4、....................................................95.全面預(yù)算管理實(shí)施原理（目標(biāo)一致）......................................106.全面預(yù)算管理實(shí)施層級(jí)（預(yù)算責(zé)任單位層級(jí)）..............................107.全面預(yù)算的形式和內(nèi)容..................................................117.1營(yíng)銷預(yù)算.....................................................
5、...117.2費(fèi)用預(yù)算........................................................117.3資本預(yù)算........................................................117.4財(cái)務(wù)預(yù)算........................................................128.預(yù)算編制方法與程序....................................................128.1預(yù)算編制方法...............
6、.....................................128.1.1固定預(yù)算法....................................................128.1.2彈性預(yù)算法....................................................128.1.3零基預(yù)算......................................................128.2預(yù)算編制程序................................................
7、....128.2.1經(jīng)營(yíng)目標(biāo)確定下達(dá)..............................................138.2.2預(yù)算編制上報(bào)..................................................148.2.3審查平衡......................................................148.2.4審議批準(zhǔn)和下達(dá)................................................148.3預(yù)算表格編制
