Page 10 - 企業管理利器－中小企業預算編製實務
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第 1 節 整體預算編製架構 ··································· 44
第 2 節 年度預算編製的程序 ································ 45
第 3 節 年度預算編製注意事項 ····························· 62
第 1 節 銷售規劃 ··············································· 69
第 2 節 營業計畫說明書 ······································ 77
第 3 節 銷售預算的編製 ······································ 78
第 1 節 生產規劃 ··············································· 87
第 2 節 生產計畫說明書 ······································ 92
第 3 節 生產預算的編製 ······································ 93
第 1 節 產品成本觀念 ········································· 99
第 2 節 產品成本預算編製 ·································· 105
第 3 節 營業毛利預算編製 ·································· 130
