Finance > the direct, two-way and complete Three Links Budget



Contents ·No. 1 ·No. 2 ·Related Phrases ·Containing Phrases ·More results... No. 1 　　Overall budget is the number of companies that master plan, that is, enterprises in production and business activities within a certain period the number of forms reflect all planned. 　　Comprehensive budgeting approach, according to different classification marks, usually the following: according to the relationship with the business volume is divided into the static budget and flexible budget; the basis of preparation of the budget by increasing the base budget and is divided into zero-based budgeting; by the preparation of the budget period can be divided into a fixed budget and sustainable budget, and so on. Overall budget is guided preparation: practical, advanced and reasonable; down combination of consensus; budget system and accounting system for the same; in accordance with procedures, the preparation of sub-principles. 　　Comprehensive budget include: 　　1. Sales budget; 　　2. The production budget; 　　3. Direct materials budget; 　　4. Direct labor budget; 　　5. Manufacturing costs budget; 　　6. Product cost estimates; 　　7. Selling and administrative expenses budget; 　　8. Cash budget; 　　9. Expected profit and profit distribution statement; 　　10. Projected balance sheet. Translated by Google No. 2 　　First, the concept of the overall budget: 　　Overall budget is about the enterprise in a certain period of time (normally one year or a stated period of time) the business activities, financial performance and other aspects of the overall forecast. It includes the operating budget (such as the development budget, sales budget, sales budget, management, budget, etc.) and budget (such as investment budgets, capital budgets, projected income statement, projected balance sheet, etc.). 　　Overall budget is a management tool, but also a systematic management approach. Rational allocation of the overall budget by business people, financial, material and other strategic resources to help companies achieve the established strategic objectives and corresponding performance management with strategic goals to monitor progress of implementation, control expenses, and forecast demand for funds, profits, and the end of the financial status. 　　Comprehensive budget preparation, execution and adjustment of all departments involved in the company and principal officers, including the Corporation's business units and functions of all departments and all the business activities of subsidiaries. 　　Second, the purpose and role of full budget 　　Overall budget is a formal corporate strategic planning, quantitative presentation. In compliance with corporate strategic objectives outlined under the premise of the strategic business objectives and practical steps to achieve the strategic objectives. Implementation of a comprehensive budget management business purpose and effect are the following: 　　1, the budget and strategic management: 　　Comprehensive budget plan can be refined corporate strategy and annual business plan, it is a company's overall business activities of a series of quantitative scheduling, is conducive to strategic planning and monitoring of the implementation of annual business plans. 　　Through the full preparation of the budget, will help the company with lower levels, between departments and communication between the exchange, increase mutual understanding between the department and staff to deepen the understanding of corporate strategy. 　　Overall budget for the company's staff established a certain standard of conduct, defined the direction of hard work to promote its actions are consistent with corporate strategic objectives and budget requirements. 　　Overall budget through the preparation of the company, the company management must carefully consider the operational objectives needed to complete the ways and means, and possible changes in the market ready. 　　2, budget and performance assessment: 　　Overall budget is the basis for performance management company, is the main basis for employee performance appraisal, through the budget and performance management, and the company's assessment of its departments and staff truly "rule-based, law" . 　　3, budget and resource allocation: 　　Part of a comprehensive budget system, the data can directly measure the next year in corporate finance, the scale of physical and human resources, scheduling and can be used as an important basis for the allocation of resources. 　　Comprehensive budget can promote efficient allocation of various resources the company to improve efficiency of resource use. 　　4, budget and risk control: 　　Comprehensive budget management for the company before, during, and afterwards an effective tool for monitoring, operations by finding the gap between actual results and budget, you can quickly identify problems and take timely measures to resolve it. By strengthening internal controls, reduce the daily operational risks. 　　Comprehensive budget system can reveal the company initially expected to operate next year, according to the budget reflected in the results, which predict the risk of spots and advance to take certain preventive measures for risk control, and mitigate risks to achieve the purpose of avoiding . 　　5, the budget and revenue enhancement and cost savings: 　　Can be enhanced through the full budget control of expenditures, reduce operating costs. 　　Comprehensive budget system, including corporate income, costs, expenses part of the prediction by these factors, and in line with the management reports and performance incentives, can the actual operating level next year for routine monitoring and decision-making. When the company's income, the level of deviation from the budget, cost, corporate decision makers can manage the problems reflected in the report to take the necessary management measures to be improved. And taking into account income and the ratio between the relationship between cost and comprehensive budgeting system for income growth in the cost of the case to provide a more precise estimate of savings. Translated by Google Related Phrases regulate budget regulate finance Technology meshwork finance training accountant budget discretionary budget Management Accountant Containing Phrases the direct, two-way and complete Three Links budget regulate enterprise the direct, two-way and complete Three Links budget regulate enterprise The direct, two-way and complete three links budget Regulate Shiwu with The direct, two-way and complete three links budget Regulate power Business management (as a study) horizontal promote enforce The direct, two-way and complete three links budget Administrant experiment grope Commercial enterprise enforce The direct, two-way and complete three links budget regulate resume