Page 9 - 企業管理利器－中小企業預算編製實務

推薦序 最實用的預算編製書 游朱義 ·································· I

作者序 企業必備管理利器 黃美玲 ··································· III

前言 ············································································· 1

第 1 節 預算的定義 ·············································· 6
第 2 節 預算的功能 ·············································· 8
第 3 節 預算的種類 ············································· 11
第 4 節 預算對行為的影響 ···································· 14
第 5 節 成功預算的法則 ······································· 20

第 1 節 計畫經營的架構 ······································· 25
第 2 節 中長期發展目標與計畫 ······························ 26
第 3 節 年度經營目標與計畫 ································· 32
第 4 節 預算與目標管理的結合 ······························ 39