What is the basis of the comprehensive budget

What is the basis of a comprehensive budget

Comprehensive budget management is a closed-loop system consisting of pre-ding preparation, budget approval, budget adjustment, budget execution control, budget analysis, etc., to realize the real estate enterprises in the group, branches, special projects of the multi-level budget management, and combined with the bright source of the sale of property management, cost management, cost management system, to realize the process of early warning and control of the budget, through direct extraction of the By directly extracting the implementation information in the business system and budget information for comparison and analysis to find differences. Through the implementation of the Mingyuan comprehensive budget management system to help enterprises standardize the budget management process, improve the level of budget preparation, shorten the preparation time, so as to improve the level of enterprise budget management.

Comprehensively speaking, the basis of a comprehensive budget is to do a good job of cost control and analysis, the daily management costs, reimbursement of expenditures, and other processes to sort out or use the software to control the budget control is the basis of a comprehensive budget.

Briefly describe the content of comprehensive budgeting

Comprehensive budgeting methods:

1, fixed budget: according to the budget of a normal, achievable level of business volume budgeting, generally applicable to fixed costs or a more stable amount of budgetary projects, such as fixed costs.

2, flexible budget: in accordance with the cost (cost) habitual classification, based on the volume, cost and profit of the interdependent relationship between the preparation of the budget, generally applicable to the volume of business-related costs (expenses), profits and other budgetary projects, such as variable costs, mixed costs, and so on.

3, rolling budget is with the passage of time and changes in market conditions and their own extension and synchronized adjustment of the budget, applicable to the quarterly budget preparation of the sales budget, production budget.

4, zero-based budget is the budget revenue and expenditure to zero as the base point, the necessity of the budget period, the reasonableness of the expenditures or the feasibility of the income and the budget amount of the size of the decision-making to determine the level of revenue and expenditure, generally applicable to infrequent or budgetary changes in the basis of the budget, such as foreign investment, donations and so on.

5, probabilistic budget is the uncertainty of the budget program, estimate the probability of its occurrence of various changes, according to the possible maximum and minimum values of the expected value of the calculation, so as to prepare the budget, generally applicable to difficult to speculate and predict the trend of changes in the budget program, such as the sale of new products, the development of new businesses, and so on.

Preparation program:

1, budgeting program: the enterprise budgeting, generally should be in accordance with the "up and down, hierarchical preparation, level by level summary" program.

1. Under the target. Enterprise board of directors or managers will be based on the enterprise development strategy and the budget period of the economic situation of the preliminary forecast, in the decision-making based on the next year's financial budget targets, including sales targets, cost targets, profit targets and cash flow targets, and to determine the policy of financial budgeting by the budget management departments to the departments.

2. Preparation and reporting. Departments in accordance with the budget management issued by the financial budget objectives and policies, combined with their own characteristics and forecast conditions for implementation, put forward a detailed financial budget program of the department reported to the financial management department.

3. Review and balance. Enterprise financial management department of the financial budget program reported to the departments to review, summarize, and put forward a comprehensive balance of the proposal. In the review and balance process, the budget management should be fully coordinated, the problems found in the preliminary adjustments proposed, and feedback to the relevant departments to be amended.

4. Consideration and approval. Enterprise financial management department in the departments to amend the adjustment on the basis of the preparation of the enterprise financial budget program, reported to the budget management for discussion. For matters not in line with the corporate development strategy or financial budget objectives, the enterprise budget management should be instructed to the relevant departments to further revise and adjust. On the basis of discussion and adjustment, the enterprise financial management department formally prepared the enterprise annual financial budget draft, submitted to the board of directors or the general manager to consider and approve.

5. Enterprise financial management department of the Board of Directors or the General Manager's Office to consider the approval of the annual total budget, broken down into a series of indicators system, by the financial budget management level by level down to the implementation of the various departments.

Comprehensive budgeting methods?

First, the incremental preview algorithm and zero-based preview algorithm

The method of preparing the budget according to the characteristics of the starting point is different, can be divided into two categories of incremental budget method and zero-based budget method.

(a) Incremental forecasting

The incremental forecasting method, also known as the adjustment forecasting method, is a method that analyzes the changes in the level of volume of operations and related influencing factors during the budget period on the basis of the level of the base period, and then prepares the relevant budget by adjusting the base-period projects and amounts.

The prerequisites for the incremental budgeting method are: (1) the existing business activities are necessary for the enterprise; and (2) the original operations are reasonable.

The disadvantage of the incremental budget method is that when the situation in the budget period changes, the amount of the budget is subject to the interference of unreasonable factors in the base period, which may lead to inaccuracies in the budget, and is not conducive to mobilizing the enthusiasm of the ministries to achieve budgetary goals.

(B) Zero-based preview algorithm

Zero-based preview algorithm is a "zero-based budgeting" method, the use of zero-based preview algorithm in the preparation of the cost of budgeting, does not take into account the cost of the previous period of the cost of the project and the amount of the expenses, mainly based on the needs of the budget period and the possibility of analyzing the cost of the project and the amount of the expenses of the rationality of the comprehensive and balanced preparation of the cost budget. It analyzes the rationality of the cost items and cost amounts based on the needs and possibilities of the budget period, and prepares a comprehensive and balanced cost budget.

The advantage of applying the zero-based forecasting algorithm to prepare the cost budget is that it is not subject to the previous period's cost projections and cost levels, and is able to mobilize the enthusiasm of various departments to reduce costs. But its disadvantage is the preparation of a large workload.

Second, the fixed preview algorithm and flexible preview algorithm

The method of preparing the budget according to the quantitative characteristics of its business volume base is different, can be divided into fixed budget method and flexible budget method.

(A) fixed preview algorithm

Fixed preview algorithm, also known as the static preview algorithm, refers to the preparation of the budget, only according to the budget period normal, realizable level of a fixed volume of business (such as production, sales, etc.) as the only basis for the preparation of the budget method.

The fixed preview algorithm has the disadvantages of poor adaptability and poor comparability. Generally applicable to the stable operation of the business, stable production and sales of production products, can accurately predict the demand for products and product costs of enterprises, can also be used for the preparation of fixed cost budgets.

(B) Elastic preview algorithm

Elastic preview algorithm, also known as dynamic preview algorithm, is a series of budgeting methods based on the analysis of the cost of nature, based on the linkage between the volume of business, costs and profits, according to the level of a series of possible business volume (such as production, sales, man-hours and so on) during the budgetary period to prepare a series of budgets.

To prepare a flexible budget, a unit of measurement of business volume is chosen that best represents the level of production and business activity.

The range of volumes used in the flexible forecasting algorithm depends on how the volume of business in the enterprise or sector is changing, making sure that the actual volume of business does not exceed the relevant range of volumes. Generally speaking, it can be set between 70% and ll0% of normal production capacity, or the highest and lowest historical volumes as its upper and lower limits. The accuracy of budgeting with the flexible preview algorithm depends heavily on the reliability of the cost nature analysis.

Compared with the fixed budget prepared at a specific level of business volume, the flexible budget has two significant features: (1) the flexible budget is prepared at a range of business volume levels, thus expanding the scope of application of the budget; (2) the flexible budget is presented by cost nature classification, in the budget implementation can be calculated for a certain actual business volume of the budget cost, to facilitate the evaluation and assessment of budget implementation.

The basic steps in the preparation of the budget using the flexible preview algorithm are:

(1) selecting the unit of measurement of business volume;

(2) determining the scope of the applicable business volume;

(3) researching and determining the quantitative relationship between each cost and business volume item by item;

(4) calculating the budgeted cost of each item and expressing it in a certain way. .

Elasticity preview algorithm is subdivided into two specific methods, the formula method and the list method:

1. Formula method

The formula method is the use of the total cost nature model, measure the amount of costs and expenses in the budget period, and prepare the cost and expense budget method. According to the cost state, the quantitative relationship between cost and business volume can be expressed as follows:

y=a+bx

Where y represents the total budgeted cost of a particular item, a represents the budgeted fixed cost amount of the summary of that cost, b represents the budgeted variable cost amount of the unit of that cost, and x represents the projected business volume.

The advantage of the formulaic approach is that it is easy to calculate budgeted costs for any volume of business. However, step costs and curve costs can only be mathematically corrected to a straight line before applying the formula method. If necessary, it is also necessary to specify in the Notes the fixed costs and unit variable costs that apply to different ranges of business volumes.

2. Tabular method

The tabular method is to categorize the business volume into ...... within the projected volume range.

What are the main elements of a full budget?

A full budget consists of three main components: the operating budget, the specialized decision-making budget, and the financial budget. ① business budget: business budget is the basis, mainly including the daily business of the enterprise directly related to the sales budget (the starting point for the preparation of business budgets), production budgets, direct materials and procurement budgets, direct labor budgets, manufacturing cost budgets, product cost budgets, end of the period inventory budgets for sales and management budgets and so on.

② Specialized decision-making budget: Specialized decision-making budget refers to those infrequent in the budget period, a one-time business activities prepared by the budget, including: long-term investment decision-making based on the conclusion of the preparation of the acquisition, renewal, renovation, expansion of fixed assets decision-making related to capital expenditure budgets; and resource development, product development, product transformation and trial production of new products related to business decisions, budgets and so on.

③ financial budget: the financial budget mainly reflects the enterprise budget period cash receipts and disbursements, operating results and financial position of the budget, including: cash budget, projected income statement and projected balance sheet. Financial budget is since the business budget and specialized decision-making budget and the preparation of the main body of the entire budget system.

What is the main focus of the enterprise to prepare a comprehensive budget?

The enterprise to prepare a comprehensive budget is mainly based on the financial sector, the financial sector, other than other functional departments are specifically responsible for the preparation of the financial budget of the department, implementation, analysis and control work.

Comprehensive budget is the starting point of the strategic objectives, market demand-oriented, all employees involved in the production and operation of the enterprise involves all the contents of the budget system. Comprehensive budget is carried out by parties in different sectors of the enterprise *** with the organization, is a comprehensive management system, can not be regarded as a financial plan for the comprehensive budget, not to mention the financial management department to replace the comprehensive budget management organization. In the comprehensive budget management system, the financial department other than the other functional departments specifically responsible for the department involved in the preparation, implementation, analysis and control of the budget of the financial department, the main person in charge of its participation in the work of the enterprise financial budget committee, and the department of the financial budget results of the implementation of the responsibility.

How to prepare a good comprehensive budget?

1, understand the *** budget-related regulations and the use of requirements, has been class description.

2, with the relevant departments to communicate more, to understand their planning and planning.

3, the budget is actually a quantitative requirement for the work, so to quantify the existing planning.

What is a full budget? How is its starting point determined?

The comprehensive budget includes, operational budget, specialized decision-making budget, financial budget. Among them, the operational budget includes sales budget, procurement budget, production budget, direct labor budget, manufacturing cost budget, unit production cost budget, selling and administrative expenses budget. Specialized decision-making budgets are infrequently occurring, one-time more important budgets. Financial budgets are cash budgets, projected balance sheets, and projected income statements. Among them, the operating budget and specialized budgets are sub-budgets, and the financial budget is the total budget.

The total budget starts with the sales budget. Based on the sales budget, prepare a series of operating budgets, as well as return and cash budgets. The final shape of the chicken projected balance sheet and projected income statement.

China's enterprises in the preparation of a comprehensive budget, what typical difficulties will be encountered

At present, enterprises in the preparation of the budget work there are the following problems that need to be resolved:

(a) budgeting and the actual situation of the enterprise is detached from the

The basic enterprise's projected revenue and profit indicators are mainly based on the higher-level enterprises issued by the business objectives of the letter of responsibility for the target Revenue and profit as the basis, on the basis of the inverted squeeze cost indicators and compiled, and did not give more consideration to the enterprise life cycle, industry characteristics and the external market and environmental factors on the actual operating situation, resulting in the preparation of the budget and the actual situation does not match the budget detached from the actual situation of the enterprise.

(B) budgeting method is relatively single

In the budgeting, most enterprises are using the regular budget and fixed budgeting methods, and rarely use other budgeting methods, and even more budgeting staff directly in the previous year on the basis of the number of indicators of the actual number of times a fixed rate of growth on the calculation of the budget indicators, such a simple and pattern of the budgeting method directly affects the budgeting process. This simple and patterned budgeting method directly affects the actual enforceability of the budget.

(C) the detailed basic information required for budgeting is subject to the constraints of the management level of the enterprise

The basic information for budgeting mainly comes from the responsibility centers, which are required to provide the basic information for budgeting mainly includes: the strategic planning and annual budget targets of the responsibility centers, analysis of the external environment and the internal environment, analysis of the historical information and the previous year's information, business forecasts and financial forecasts, business management and financial forecasts, and analysis of the previous year's information. The information to be provided by each responsibility center mainly includes: strategic planning and annual budget target of each responsibility center, analysis of external and internal environment, analysis of historical information and previous year's information, business forecast and financial forecast, business plan and work plan. Because the management foundation of most of the responsible centers is not strong enough to provide detailed basic information to the budgeting department, most of the basic information required for these budgets can only rely on the financial history and the professional experience of the staff to prepare the judgment, especially for the budget of the key costs can only be used to estimate the financial estimates of the Converse, the budget department of the budgeting method of this kind of closed budgeting, which weakened the reasonableness of the budget and the guiding effect of the budget on the business. The budget department of this closed-door budgeting method, weakening the rationality of the budget and the guiding role of the business, resulting in a mismatch of responsibilities and rights of the budget.

(D) budget management organization responsibilities are not clearly defined, the lack of cooperation and communication between the relevant departments from multiple perspectives

In practice, the financial sector often encompasses all the work of budgeting, the business sector's participation and collaboration is not enough, resulting in the preparation and implementation of the budget are disconnected.

The content of the comprehensive budget includes ()

D sales budget cost budget and capital budget

The starting point for the preparation of the comprehensive budget is ()

B: sales budget

The book, "which is the starting point for the preparation of the operational budget sales budget"

The sales budget is the starting point for the preparation of the operational budget

The budget is the starting point for the preparation of the operational budget

The budget is the starting point for the preparation of the operational budget.