10/7/2012 1
Chương 4
D
DỰ
ỰTO
TOÁ
ÁN NGÂN S
N NGÂN SÁ
ÁCH
CH
10/7/2012 2
Mục đích của “ dựtoán ngân sách”
Mục đích của “ dựtoán ngân sách”
1
Trách nhiệm và quy trình lập dựtoán
Trách nhiệm và quy trình lập dựtoán
2
Dựtoán ngân sách
Dựtoán ngân sách
3
ộ
ộ
10/7/2012 3
Khái nim dtoán
Báo cáo tài chính: Đưc lp cho nhng
thi kỳtrong quá kh
Nhưng BCTC cũng có thđưc lp cho
nhng thi kỳtrong tương lai như d
toán BCĐKT, dtoán bng KQHĐKD..
Mục đích của “ dựtoán ngân sách”
Mục đích của “ dựtoán ngân sách”
1
10/7/2012 4
Mục đích của “ dựtoán ngân sách”
Mục đích của “ dựtoán ngân sách”
1
Lp khoch.
To sphi hp cht ch.
Giám sát ca cp qun lý đưc ddàng.
To đng lc cho cp qun lý.
10/7/2012 5
Trách nhiệm và quy trình lập dựtoán
Trách nhiệm và quy trình lập dựtoán
2
Bưc 1:
Bưc 2:
Bưc 3:
Bưc 4:
![Bài tập tình huống Kế toán tài chính: Tổng hợp [mới nhất]](https://cdn.tailieu.vn/images/document/thumbnail/2025/20251212/lakim0906/135x160/17761779960163.jpg)
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