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.
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. ).
Extended data:
The purpose of comprehensive budget information analysis is to check and track the implementation of comprehensive budget in time, strengthen the pre-planning, in-process control and post-review of the company's overall business activities, and effectively play the role of comprehensive budget in the company's operation and management.
1, plan ahead
By analyzing the budget target, planning the profit target, and determining the annual operation and budget target, the company will closely link the funds needed to achieve the profit target with the costs that will occur in the future, and realize the pre-planning of the company's overall business activities.
2. Process control
By comparing the budget execution result with the budget target, we can determine the reasons for the budget execution difference, difference rate and unfavorable difference, dynamically analyze the problems existing in the company's production and operation process, adjust the behavior in time, control the deviation, sum up the successful experience in the previous work, strengthen the control of the whole business activities, and ensure the realization of the company's budget target.
3. After review
It refers to the financial analysis of the overall operating conditions of the company after the implementation of the budget, and the comprehensive analysis and evaluation of the behavior results of the responsible subjects, the efficiency of various resources and the influence of various environments on the overall operating conditions of the company, so as to realize the post-event management and control of the overall operating activities of the company and improve and optimize the next operating objectives of the company.
Baidu Encyclopedia-Comprehensive Budget