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What are the contents of a comprehensive budget management system

Management refers to a certain organization managers, through the implementation of planning, organizing, leading, coordinating, controlling and other functions to coordinate the activities of others, so that others with their own to achieve the established goals of the activity process. It is one of the most common and important activities in various human organizational activities. Here is what I have carefully organized the content of the comprehensive budget management system, for reference only, welcome to read.

Comprehensive budget management refers to the enterprise in order to achieve strategic planning and business objectives, the scheduled period of operating activities, investment activities and financing activities. Through the budget for reasonable planning, anticipation, measurement and description, and budget as a standard, its implementation process and results of measurement, control, adjustment, accounting, analysis, reporting, evaluation and rewards and punishments, a series of management activities in general.

First, the composition of the comprehensive budget management system

The centerpiece of the comprehensive budget management system is the comprehensive budget management, the organic unity of the enterprise's production and operation goals and financial management objectives, focusing on the management of the enterprise's capital flow, comprehensive management of all aspects of production, operation and financial management.

The enterprise budget management system consists of three aspects: budget management organization system, budget management system and budget management process system. Organizational system is the basis of comprehensive budget management, is the enterprise to carry out a comprehensive budget management system prerequisites; system system for the enterprise to carry out a comprehensive budget management system to provide systematic assurance; program system for the smooth implementation of the enterprise to develop a comprehensive budget management system steps, measures. The three aspects are interlinked, mutual constraints, complementary, *** with the composition of the comprehensive budget management system.

Second, the effectiveness of the comprehensive budget management system

The effectiveness of the comprehensive budget management system is mainly reflected in the three sides.

First, the comprehensive budget management closely around the strategic objectives of the enterprise, give full consideration to the interests of business operators, investors and shareholders, to achieve the strategic objectives of the enterprise to make strategic planning. Comprehensive budget management to refine the overall strategic objectives of the enterprise and the annual business plan, comprehensive management of all aspects of production and financial management.

Secondly, the enterprise budget implementation department adopts scientific and reasonable methods to analyze and compare the budget implementation situation, and then timely discover the actual deviation from the budget reasons. The management of the enterprise should find out whether there are defects in the internal control, centered on the business objectives, adjust the business activities, timely revision and improvement of the unreasonable aspects of internal control, to ensure that the internal control of business activities in line with the requirements of the strategic objectives of the enterprise.

Thirdly, comprehensive budget management comprehensively manages all aspects of production, operation and finance of the enterprise, through scientific analysis and evaluation of the results of the implementation of budget management, such as whether it is in line with the reality, whether it is operable, whether it can produce economic benefits, etc., the resources of the enterprise re-rational allocation. Organic unification of the budgeting process and business planning process, so that the allocation of resources based on scientific, rational and effective distribution, to play the best economic benefits of resource allocation, so as to achieve the best overall economic benefits.

Third, the challenges facing the comprehensive budget management system

(a) economic globalization so that the challenges of comprehensive budget management

Economic globalization has made the country's economic ties closer and closer, trade relations, Financial relations, production relations, capital relations, circulation relations convergence and integration, comprehensive budget management facing the complex economic situation. Industrial upgrading, industrial transformation, modernization of production, consumer demand and economic development, put forward higher requirements for comprehensive budget management. Comprehensive budget management in the severe economic situation facing more tests and challenges, budget formulation and implementation of more factors to consider, more difficult.

(2) Knowledge economy leads to unusually important off-balance-sheet assets

With the rapid development of the market economy, the main factors of economic growth - plant, machinery and equipment, the proportion of working capital has decline, the proportion of knowledge-based intangible assets such as patents, know-how, trademarks and goodwill is increasing. In the current accounting theory and practice, the expression of tangible assets is more perfect, and the expression of intangible assets cannot keep up with the needs of financial management practice. This will directly affect the comprehensive budget management on the guiding role of enterprise financial management.

(C) the development of the network to bring challenges to the overall budget management

With the rapid development of the network, the production and operation of enterprises, sales, financial management has been all electronic. The scale of production and operation of enterprises, the number of raw material purchases, prices rely on electronic networks and electronic platforms for rapid transmission of information. The faster the information transfer, the more the production and operation of the enterprise is in line with market demand. Comprehensive budget management mode should also be electronic, can quickly feedback market demand and financial information, maximize the management function of the comprehensive budget.

(D) economic transformation so that the overall budget management is facing more environmental changes

At present, China's economy is undergoing rapid development and transformation, economic reform measures continue to be introduced, the reform and opening up continue to deepen. At the same time, the enterprise's sense of innovation continues to increase, the technological content of the product continues to increase, to provide more perfect service, more advanced management concept. As the internal management mode of the comprehensive budget management system must be adjusted quickly with the changes in the scale of the enterprise and the external environment, so that the comprehensive budget management to play its due role.

Fourth, the comprehensive budget management problems

(a) the development process of information asymmetry

In the budget development process, the upper management master is the enterprise as a whole, comprehensive, external information, the lower implementation of the department to master is the enterprise specific, detailed information. The information of the lower level executive department is the specific and detailed information of the enterprise. If the upper and lower levels of information is not fully communicated, the idea of the lack of effective docking, easy to cause the upper management to develop a comprehensive budget management indicators are not in line with reality, not operational. The lower level of implementation of the department from the departmental interests, resistance to the implementation of comprehensive budget management, overestimation of costs, inflated costs, falsification of performance and other issues subsequently appeared.

(2) overemphasize the specificity of the business

In the budget formulation process, we need to go deep into the reality of the enterprise, and take into account the specificity of the business, so that the budget indicators fully reflect the actual changes in the situation, and have operability. In the budget implementation process, even if there are environmental changes, market fluctuations and other circumstances, the budget can be successfully implemented. Budget formulation should have a certain degree of flexibility, the implementation process can not be arbitrarily adjusted, to be seriously implemented, so as to play the role of comprehensive budget management should be.

(C) evaluation of the reward and punishment system is unreasonable

Part of the comprehensive budget management evaluation system is not objective, not fair, the reward and punishment system is unreasonable, the performance evaluation is not in line with the reality, the effectiveness of comprehensive budget management is not obvious.

A scientific and reasonable comprehensive budget performance evaluation index system must have the following characteristics.

1. Innovation of evaluation indicators

The realization of the strategic objectives of the enterprise is affected by a variety of factors such as financial and non-financial. Therefore, the development of comprehensive management system indicators should be based on the management level, undertake tasks and other conditions, and should also give full consideration to financial and non-financial factors and other information.

2. Evaluation method innovation

Evaluation methods should be based on different analysis of the object to take different methods, such as quantitative evaluation, qualitative evaluation, comprehensive evaluation, dynamic evaluation, level analysis, structural analysis, factor analysis and so on.

3. Incentive mechanism innovation

The incentive mechanism should take full account of the enterprise's cultural background, long-term performance, to produce sufficient attraction and incentive, to take into account the lower level of implementation of the department and the staff to create the value of the enterprise, and give full play to the department's enthusiasm, initiative and creativity. To reward and punish clearly, there are rewards and penalties, the failure to complete the budget implementation of the department to take the established penalties, to promote the lower level of implementation of the overall implementation of the department to improve.

Fifth, improve the overall budget management recommendations

(a) full participation in the overall budget

The overall budget can be formulated in a way to take full participation in the specific steps are as follows.

1. The senior management of the enterprise to put forward the overall objectives of the enterprise and departmental sub-objectives.

2. The basic unit according to the principle of higher management of the lower level of the development of the budget program, reported to the sub-department.

3. According to the budget program reported by the basic units, the sub-department formulates the draft departmental budget and submits it to the budget committee.

4. Budget Committee to review the sub-departmental budget draft, and sub-departmental communication and exchange, the comprehensive balance of the enterprise's budget proposal, the budget proposal by the departmental views of the unity of the formation of the final budget. After the final budget is approved by the highest level of the enterprise, it becomes the final budget and is sent down to the departments for implementation.

(B) strict implementation of the comprehensive budget

The enterprise's budget as the future production and operation, financial management behavior of the planning arrangements, can effectively strengthen the management, enhance market competitiveness, improve economic efficiency. Therefore, the introduction of a comprehensive budget is not to fill the gaps in the enterprise system, but as a way to strengthen the management of the enterprise, to be carried out in practice and implementation, the comprehensive budget can not be a formality, the same as a dummy. If the enterprise budget management in place, the enterprise production and operation, financial management behavior will be more scientific and reasonable, more conducive to the survival and development of enterprises.

(C) scientific evaluation of budget management

The key link in the implementation of comprehensive budget management is to increase the evaluation, the establishment of a sound scientific and reasonable evaluation system. Budget evaluation is divided into dynamic evaluation and comprehensive evaluation. Dynamic evaluation refers to the budget implementation process, the budget results and budget indicators of the difference between the search for reasons, scientific analysis, timely processing, if necessary, the reasons for the formation of budgetary differences to provide written materials, reported to the budget management committee for finalization, belongs to the control of the matter. Comprehensive evaluation refers to analyzing and evaluating the budget completion of the main body of the budget at the end of the year. Dynamic evaluation and comprehensive evaluation complement each other, *** with the service of the comprehensive budget assessment.

Expansion:

The reconstruction of the enterprise comprehensive budget management system essay

Abstract :

With the continuous development of our country's market economy, the modern enterprise system is also gradually established. Modern enterprises in order to obtain long-term development in the management of the management of the introduction of a comprehensive budget management methods, comprehensive budget management system in the application of the enterprise has been recognized by many enterprises, China's research on the comprehensive budget management system is also in the process of continuous improvement. This paper starts from the basic theory of comprehensive budget management system, and analyzes the current situation of the comprehensive budget management system of the enterprise as an example of tobacco enterprises, and puts forward a few points of the comprehensive budget management system of the enterprise reconstruction proposals, aiming to improve the level of the comprehensive budget management of the enterprise.

Keywords :

comprehensive budget management system; reconstruction; management thesis

First, the comprehensive budget management system overview

(a) the meaning of comprehensive budget management

comprehensive budget management is the use of budgetary methods for the enterprise, each department, each unit of the budget. The method of each department, each unit of the relevant financial resources and non-financial resources for scientific and reasonable allocation, audit, control, so that the enterprise's 'business activities in an orderly manner, has reached the maximization of value, the management of this mode is the mode of full participation in the enterprise.

(B) the goal of comprehensive budget management

On the one hand, when determining the goal of comprehensive budget management should be based on the premise of the enterprise's objectives to maximize the wealth of shareholders is the ultimate goal of the existence and development of the enterprise, in order to achieve this goal to be within the scope of the consumer acceptable, which requires enterprises to control the scale of production of the product and the cost of the customer's basic requirements to determine the comprehensive budget management objectives, and ultimately achieve the goal of the enterprise to maximize the value of the business activities. Comprehensive budget management objectives, and ultimately achieve the goals of the enterprise. On the other hand, in the development of comprehensive budget management objectives to the enterprise strategic objectives as the main support, for the enterprise strategic management is a long-term decision-making mode, can play a decisive role in the direction of business operations and objectives, the strategic objectives of the enterprise needs to be refined and decomposed through the budget, so the development of comprehensive budget management objectives to the enterprise strategic objectives as the main support.

(C) the role of comprehensive budget management

First of all, it is conducive to the standardization of business processes. Comprehensive budget not only relates to the head office of the various departments of the business activities, but also involves the head office of the relevant economic activities of the subsidiaries, the head office and subsidiaries of the strategic objectives can be realized as soon as possible through the comprehensive budget. At the same time, comprehensive budget management can promote the standardization of enterprise production and operation to improve the constraints on the production and operation of the enterprise process, improve the stability of enterprise production and operation. Secondly, it is conducive to strengthening the control of the enterprise. Budget is before, during and after the control of an effective tool to help business management to understand and monitor the process and operation of the enterprise, timely detection of problems in the process, strengthened supervision and control of financial work, timely solution to the problem, reduce business risks. Again, to provide a basis for performance management. Comprehensive budget for the head office more convenient to the following subsidiary assessment, effectively do the rewards and penalties, mobilized subsidiaries and staff enthusiasm, is conducive to the long-term development of the company.

Second, the status of the enterprise comprehensive budget management system - tobacco companies as an example

With China's tobacco industry is facing more and more fierce competition in the market, the comprehensive budget management model has become the current stage of the tobacco industry's main financial management model. Comprehensive budget management model is also from the original no, a single to the current have, comprehensive transformation, but in the process of building a comprehensive budget management system there are still a number of problems, the main problems are manifested in the following aspects:

(a) comprehensive budget management is not in place to recognize

On the one hand, part of the tobacco enterprises will only comprehensive budget as a simple financial work, separate control and formulate a comprehensive budget work is served by the financial sector, which shows that the tobacco enterprises on the comprehensive budget management is not in place, directly reducing the enthusiasm of the enterprise personnel to participate in the comprehensive budget, is not conducive to the improvement of the level of the comprehensive budget of the tobacco enterprises. Part of the tobacco companies just as a comprehensive budget as a filler in the enterprise management system, which leads to the tobacco comprehensive budget management work implementation is not enough, not better able to play the important role of comprehensive budget management. On the other hand, the comprehensive budget management work lack of enterprise strategic orientation, part of the tobacco companies do not recognize the important role of enterprise development strategy in the comprehensive budget management, in the development of enterprise strategic objectives of the form of more serious, so there is no strategic comprehensive budget is also a lack of soul, no strategic support of the comprehensive budget management is also no substantive meaning.

(B) the lack of perfect comprehensive budget management assessment mechanism

In order to better realize the comprehensive budget management and comparison with the actual situation, timely discovery of the degree of deviation, and find out the reasons for the deviation, the comprehensive budget management system needs to be a sound comprehensive budget management assessment mechanism. But from the actual situation in China, some tobacco companies lack of perfect comprehensive budget assessment methods, assessment is not in place, poor operability and other issues, directly reduces the seriousness and authority of the comprehensive budget management of tobacco enterprises. For example, some tobacco companies in the comprehensive budget management assessment indicators in the implementation of the problem is not in place, directly affecting the smooth progress of the comprehensive budget management assessment, can not form a rigid assessment mechanism, but also can not be based on the results of the assessment of the scientific and reasonable management of employees.

(C) the poor correlation of comprehensive budget management

From the actual situation of China's tobacco companies have built a comprehensive budget management system, but there is still attention to the comprehensive budget of its own planning, control and assessment of the function, and did not recognize the importance of coordination and deal with the relationship between the comprehensive budget management and other management tools, for example, did not deal with human resources management, the relationship between the comprehensive budget management, and the comprehensive budget management, and the comprehensive budget management, the comprehensive budget management and the comprehensive budget management. The relationship between the comprehensive budget management, financial information systems and the relationship between the comprehensive budget management, marketing management information systems and the relationship between the comprehensive budget management, how to coordinate the municipal and county-level branches of the rights, responsibilities and benefits of the relationship, how to utilize the means of the comprehensive budget to motivate the county-level branches, has been a tobacco enterprise is another issue worth considering.

Third, the enterprise comprehensive budget management system reconstruction proposals

(a) enhance the comprehensive budget management awareness

Improve the comprehensive budget management awareness is the premise of the comprehensive budget management system of tobacco enterprises to build, enterprises to implement effective comprehensive budget management, the first thing to do is to break the original traditional budget management concepts, to ensure that the comprehensive budget management, to ensure that the comprehensive budget management of the budget management of the original traditional budget management concepts, to ensure that the comprehensive budget management of the comprehensive budget management of the original budget management concepts. Management concept, to ensure that the scientific nature of the concept of comprehensive budget management, to recognize that comprehensive budget management can bring greater economic benefits for the enterprise, to change the original budget just for the budget concept. Tobacco company managers to let all employees realize that comprehensive budget management is a full participation process, the leadership should be directly involved in the work of the comprehensive budget to go, in strict accordance with the comprehensive budget management system for work.

(B) the establishment of a sound comprehensive budget assessment mechanism

Comprehensive budget management system as a scientific management system, it is necessary to carry out a rigorous assessment of the implementation of the budget, so tobacco companies to establish a sound comprehensive budget assessment mechanism, on the one hand, the budget assessment of tobacco enterprises to the budgeting indicators and the budget results of the implementation of the objective comparison to be carried out careful analysis to find out the shortcomings of the budget implementation process. Analysis to find out the shortcomings of the budget implementation process, the timely use of reasonable measures to correct the comprehensive budget management work in the deviation, reduce the overall budget risk; on the other hand, tobacco companies in order to better mobilize the enthusiasm of the staff, the results of the implementation of the comprehensive budget should be effectively combined with the employee's rewards and penalties mechanism, which can make the goal of the early realization of the comprehensive budget management. At the same time, tobacco companies in order to realize the diversity of comprehensive budget assessment indicators, in the development of comprehensive budget assessment indicators should be from the management characteristics and operating characteristics of the enterprise, the choice of a number of qualitative indicators and quantitative indicators to develop comprehensive budget assessment indicators.

(C) standardize the process of comprehensive budgeting

Tobacco companies in order to improve the level of comprehensive budget management, we must further standardize the process of comprehensive budgeting from the actual situation, in general, the process of comprehensive budgeting is divided into the following aspects that is: the target, the preparation of the report, the review of the balance, the consideration of the approval, the implementation of the order.

1, issued the goal of the tobacco company's budget management committee from the actual situation and future development strategy, predict the future economic situation of the enterprise, put forward the enterprise's budget objectives for the next year, to develop a scientific budget policy, and conveyed to the relevant departments.

2, the preparation of the report of the tobacco company's various departments to the budget management committee issued by the budget objectives and policies as a guide to develop their own budget management program, and reported to the enterprise's budget management department.

3, review and balance of the budget management department of the tobacco company in the receipt of various departments of the budget program, the budget program in a timely manner to summarize and review, which can be conducive to the timely discovery of the budget program in the problem, and put forward the corresponding corrective comments, the views of the feedback to the relevant departments, the relevant departments can be a timely amendment to the budget program.

4, review and approval of the tobacco enterprise budget management committee received does not meet the enterprise development strategy and budgetary objectives of the budget program, the right to charge the relevant departments to repair, in the repair after the preparation of the enterprise annual budget management program, and then submitted to the highest level of management to consider the approval of the enterprise.

5, issued by the implementation of the top management of tobacco companies to consider and approve the annual budget management program, the budget management committee will be the annual budget management program is broken down into the relevant indicator system, issued to the relevant departments, and to strictly monitor the implementation of the relevant departments.

(d) Strengthen the comprehensive budget management of information technology construction

With the arrival of the information age, tobacco companies should be in the comprehensive budget management system to strengthen the construction of information technology, such as appropriate in the comprehensive budget management work in the introduction of ERP software, to further improve the accuracy of the enterprise's comprehensive budget management and work efficiency, tobacco enterprises to introduce ERP software can greatly reduce the overall budget management. The introduction of ERP software in tobacco enterprises can greatly reduce the workload of the comprehensive budget and improve work efficiency. Enterprises should import the relevant data into the ERP software, so that the comprehensive budget statement will be automatically generated in the system, can greatly reduce the workload of the budget statement preparation, at the same time, the ERP system can also avoid the problem of repetitive data entry, reducing the error rate of the budget work. Tobacco companies in the introduction of ERP software should also pay attention to the daily maintenance, to strengthen the establishment of firewalls to prevent hackers from malicious intrusion of financial risks.

Fourth, the concluding remarks

To sum up, the comprehensive budget management in the daily management of enterprises can play a relatively important role, so the construction of a comprehensive budget management system for enterprises is very important, the enterprise should recognize the shortcomings of their own comprehensive budget management system, and from the actual situation to adopt scientific and reasonable methods to improve the level of comprehensive budget management. Methods to improve the enterprise comprehensive budget management level, further improve the level of financial management of enterprises, improve the comprehensive competitive strength of enterprises, to ensure that enterprises in the fierce market competition invincible.

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