What is a comprehensive budget?

On the basis of prediction and decision-making, comprehensive budget is to make a series of specific plans for the operation and finance of the enterprise in a certain period in the future by analyzing the internal and external environment of the enterprise and allocating corresponding resources. It is mainly the digital, tabular and detailed expression of the budget plan, which embodies the characteristics of full staff, whole process and whole department of the budget.

As a management system, comprehensive budget management has played an important role in promoting the maturity and development of modern enterprises and is the main method of internal management control of enterprises. This method has quickly become the standard operating procedure of large industrial and commercial enterprises since it was produced in General Electric, Dupont and General Motors in the United States in the 1920s.

Extended data:

Classification of comprehensive budget:

1. Comprehensive budget is divided into long-term budget (such as long-term sales budget and capital budget, sometimes including long-term capital raising budget and R&D budget) and short-term budget (such as direct material budget and cash budget, etc.). ) Based on the budget period involved.

2. Comprehensive budget is divided into special budget (such as direct material budget and manufacturing cost budget) and comprehensive budget (balance sheet budget and income statement budget) according to the contents involved.

3. The comprehensive budget is divided into investment budget (such as capital budget), operating budget (or operating budget, including sales budget, production budget, cost budget, etc. ) and financial budget (including income statement budget, cash budget and balance sheet budget, etc. ).

Baidu Encyclopedia-Comprehensive Budget