Comprehensive Budget Is The Key To Enterprise Management.

< p > < strong > 1, < a href= "//www.sjfzxm.com/news/index_c.asp >" comprehensive budget < /a > occupies an important position in enterprise management. < /strong > /p >

< p > in the enterprise management, the comprehensive budget is composed of a series of budgets, and the budgets are interrelated.

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< p > sales budget is the starting point of the annual budget. The enterprise establishes the long-term sales budget according to the long-term market forecast and production capacity, and based on this, determines the sales budget of this year, and determines the capital expenditure budget according to the enterprise's financial resources.

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< p > enterprises should compile production budget and sales cost budget according to the sales budget, and compile direct material budget, direct labor budget and manufacturing cost budget according to the production budget, and then draw the product cost budget; compile the management cost budget according to the management department's situation; compile the financial cost budget according to the annual financing plan; compile the capital budget according to the sales budget, < a href= "//www.sjfzxm.com/news/index_c.asp" > product cost < /a > budget, capital expenditure budget and cost budget, and finally draw the expected profit and loss statement, the estimated production balance sheet and the projected cash flow statement.

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< p > we can see that the comprehensive budget is very important in the operation of enterprises.

It is the goal of every department at all levels.

For example, the sales target of the sales department, the production target of the production department, the expenses of the management department < a href= "//www.sjfzxm.com/news/index_c.asp" > control target < /a >, and the financing target of the finance department will be determined in the budget.

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< p > and a comprehensive budget is a coordinating tool for all departments at all levels.

Due to the different responsibilities of enterprises at all levels, there are conflicting objectives.

The enterprise budget is highly comprehensive. It represents the best plan of the enterprise as a whole. It can make the work of all levels of departments coordinate on this basis.

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< p > when the operation of an enterprise is constantly developing and expanding, the comprehensive budget is the control standard of all departments at all levels.

Because the budget is the basis for controlling economic activities and the criterion of reasonableness. When the actual state and budget are quite different, enterprises can find out the causes from the budget so as to take prompt measures and arrange business activities rationally.

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< p > when the operation of enterprises has achieved remarkable results, the comprehensive budget has become the basis for the assessment of all departments at all levels.

As long as the budget is used as the basis for assessment, managers are better than the past performance as a basis for examination.

Because the operating conditions of enterprises exceed the previous year or the best level in history, they can only show progress, but can not show that this progress has reached its due level.

It can be seen that the role of a comprehensive budget in the operation of an enterprise is very important. If we want to achieve better economic benefits, we must start with a comprehensive budget.

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< p > < strong > two, the compilation method of the comprehensive budget is very particular about < /strong > < /p >.

< p > first, in the process of compiling a comprehensive budget, relevant personnel should make a rational analysis of the changes in the enterprise environment, so as to ensure that the enterprise's revenue growth and cost saving plan is practicable.

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< p > when preparing the budget, we can adopt the method of "top-down" and "bottom-up" at the same time, and finally make a comprehensive balance.

"Top-down" means that the management determines the annual gross profit target, the total sales target and the total cost target according to the long-term development plan of the enterprise, and then decomposes the task to the departments.

"Bottom-up" refers to the compilation of relevant budgets by the most grass-roots units according to specific circumstances, and then reporting them gradually.

There will be a certain gap between the budgets made by the two methods, which requires the budget committee to examine and balance comprehensively, and then compile a budget that can satisfy the management requirements as far as possible and make the grass-roots units work willingly.

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< p > when a comprehensive budget is developed by scientific method, the management can report to the board of directors for approval and then send it to all departments.

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< p > < strong > three, budget control should be cautious < /strong > < /p >.

< p > the standard of budgetary control is the budgetary index of all kinds of budgets, namely operating budget, capital expenditure budget and financial budget.

After the budget is started, strict control must be carried out on the basis of budgetary standards. The expenditure items must be strictly controlled within the budget, and the revenue items must complete the budget. Cash flow must also meet the daily and long-term development needs of enterprises.

The financial department should set up the control evaluation system according to the approved budget, and timely reflect the implementation of each department's budgetary indicators. If there is any abnormal situation, the relevant departments should be informed in time. The finance department should not approve the overspending. If it is really necessary expenses, the relevant departments should seek approval from the board of directors.

If the deviation between the actual situation and the annual budget is found in the implementation process, the budget adjustment can be carried out in the middle of the year.

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< p > < strong > four, budget execution should be supported by the executive. < /strong > /p >

< p > after the budget is completed, the management personnel should go through the preparatory steps such as decomposition, release and specific explanation of the budget before the budget execution, so as to ensure the orderly execution of the budget and ensure the budget system works well.

In the process of implementing the comprehensive budget, we should mobilize all kinds of financial and material resources, and mobilize and make full use of human resources.

Even in the implementation process, we should respect employees, give full play to the initiative of the staff, and create the atmosphere of "our budget" in our employees, rather than "this is the budget you impose on me".

After each business activity is actually completed, the manager will make a difference analysis between the actual performance and the original budget, and find out whether the operation is carried out according to the original budget. Is there any deviation and how big the deviation is, so that the management can find problems in time, correct the deviation and ensure the implementation of the budget.

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< p > the establishment of a comprehensive budget is the implementation plan of the whole budget, and budget execution and control are the most important parts throughout the budget. The implementation and control of budgets clearly define the priorities of the work. The analysis of budget variance provides more valuable experience for future budgeting and budgeting.

Evaluating the implementation of the budget and supervising the implementation and implementation of the budget can strengthen and improve the internal control of enterprises, and better play and mobilize the human resources of enterprises.

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< p > < strong > five. After making a budget, we should conduct regular reviews < /strong > < /p >.

< p > the ancients said: "in the management activities, without supervision and assessment, the beautiful angel will become a terrible devil."

It is very appropriate to describe the importance of budget appraisal.

Without budgetary appraisal, the enterprise budget can only stay in the mirage of paper, lose control and become a mere formality, budget management will become worthless.

Therefore, it is essential to find out the difference between the actual performance and the budget standard, and analyze the reasons for the discrepancy.

Budget execution should be used as an important basis for assessing annual performance of departments, and should also serve as an important basis for assessing personnel resources of departments concerned, so as to ensure that the comprehensive budget is thoroughly implemented from beginning to end.

Its main purpose is also a comprehensive evaluation of the budgetary execution of individual units and individuals.

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In short, the overall budget occupies an important position in the operation of enterprises. The overall budget compilation method is very particular. The budget control must be very prudent. The implementation of the budget should be supported by the implementers, and the budget should be evaluated regularly after the budget is made.

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< p > budget management under the guidance of strategic objectives of enterprises, through budgeting, execution, control, performance evaluation and a series of activities, comprehensively improves the management level and efficiency of enterprises, and realizes a management method of maximizing enterprise value.

Although our enterprises have accumulated a lot of valuable experience in internal management and cost control, some enterprises have also made plans and budgets, but there is still a big gap between what we call comprehensive budget management.

Comprehensive budget management, a modern management method widely promoted at home and abroad, has met the requirements of the development of the market economy. It has played a significant role in promoting the internal management, developing the market and improving the efficiency of enterprises.

However, due to the fact that the implementation time of our enterprises is not long, we need to sum up our experience in the process of practice and learn from others. We should combine our national conditions to change and improve the budgetary management system of Chinese enterprises, and to make Chinese enterprise management take a new step. < /p >