What are the classifications of comprehensive budget? Please explain it in detail. Thank you very much.

Comprehensive budget is divided into three categories: business budget, special decision-making budget and financial budget.

First of all, the business budget mainly includes: sales budget, production budget, material consumption budget, cost budget and expense budget.

The sales budget is the basis of a comprehensive budget, and only by subdivision, such as by region, variety and customer, can it be done correctly. The business budget should determine the reasonable purchase quantity according to the sales situation of the enterprise; Reserve some skilled operators according to the sales situation, so as to reduce unnecessary labor cost waste in the process of receiving orders. Cost control is very important. It is necessary for the expense department to compile it by itself, so as to better supervise and control, avoid waste, and help enterprises establish a corporate culture of employee integrity.

Secondly, the special decision-making budget, also known as the capital expenditure budget, refers to the special budget related to the project investment decision. For example, how can enterprises invest in a big project next year? When will the equipment arrive? When will it be put into production? What is the market prospect after the product is put into production? And so on, do a good job in special decision-making analysis to reduce the losses caused by blind investment of enterprises.

Finally, the financial budget includes cash budget, balance sheet and income statement budget. These three statements are a summary report on the future development of the enterprise and the transcripts of all future shareholders. For an orderly enterprise, everything is under control, the source of funds is stable, the enterprise continues to develop under control, and the profit rises steadily.