基于概率预算法的物流企业利润预算编制探讨  

Discussion on the Preparation of Profit Budget of Logistics Enterprises Based on Probability Budgeting

作　　者：黄永福 Huang Yongfu(School of Economics and Management,Guangdong Technology College,Zhaoqing Guangdong 526070)

机构地区：[1]广东理工学院经济管理学院,广东肇庆526070

出　　处：《北方经贸》2024年第9期127-131,共5页Northern Economy and Trade

基　　金：广东理工学院质量工程项目(YLZYJSD202201)。

摘　　要：物流企业在编制利润预算的时候,因情况复杂,有时涉及存在一些影响比较大的概率性因素会对预算产生影响,这时就不能简单忽略这些因素的存在,可以利用概率论的方法来编制预算。在此,针对此情况探讨了基于概率预算法的物流企业利润预算的编制,以期为财务工作者在涉及重要概率性影响因素情况下如何编制利润预算提供方法。Logistics enterprises in the preparation of profit budget,it's a complicated situation,sometimes there are probabilistic factors that have a large impact on the budget,you can't simply ignore these factors,The method of probability theory can be used to prepare a budget.Hereon,based on the probabilistic budgeting method,the profit budget of logistics enterprises is discussed to help the real financial workers how to prepare profit budget when the important probabilistic factors are involved.

关 键 词：物流企业 利润预算 概率预算法 

分 类 号：F230[经济管理—会计学]