Basic process and method of budgeting:
1. Determine the budget account and method, such as zero-based budget or rolling budget? If there is last year's budget, continue to use the subjects and methods of last year's budget, and frequent changes will make comparability poor.
2. The separation of budget indicators needs the cooperation of financial department, production department, sales department and personnel department, and some data need to be provided by them, such as sales plan, production supply plan and employment plan.
3. Prepare a preliminary budget table or draft budget, generally three kinds of accounting statements, and write a budget statement. Combined with the comparative analysis of the settlement situation this year, put forward the key points, difficulties and solutions of the budget.
4. Send the draft budget to the main management departments for comments, and modify the draft according to the collected opinions.
5. Report to the general manager's office meeting for review and propose amendments.
6. According to the opinions of the general manager's office, modify the target plan and draft budget, and prepare a formal budget.
7, issued a formal budget, budget implementation requirements and budget management measures.
8. Revise the budget every six months.
What are the accounting elements of government budget?
Government budget accounting elements include budget revenue, budget expenditure and budget balance.
1. Budget revenue refers to the cash inflow obtained by government accounting entities in accordance with the law and incorporated into budget management during the budget year.
2. Budget expenditure refers to the cash outflow that the government accounting entity brings into the budget management during the budget year.
3. The budget balance refers to the fund balance after deducting the budget expenditure from the budget income of the government accounting entity in the budget year, and the accumulated fund balance over the years. The budget balance includes surplus funds and carry-over funds.
(1) Balance funds refer to the funds remaining after the actual completion of the annual budget, after deducting budget expenditures and carry-over funds.
(2) Carry-over funds refer to funds that have not been completed at the end of the year or for some reason and need to be used in the next year according to the original purpose.
Characteristics of government budget:
The government budget reflects the scope of government activities and the government's revenue and expenditure.
The government budget can reflect the government's control over income and expenditure.
Government budget has the characteristics of coordinating government revenue and expenditure.
As one of the main means of government fiscal policy, the adjustment of national economic operation can be realized through government budget.
How should the company budget be operated? The scale of the enterprise is large, and the funds involved, both the funds received by the enterprise and the funds that the enterprise needs to pay, need to be summarized. Enterprises need to plan daily, monthly, quarterly and even annual capital turnover, that is, budget management. Please refer to our introduction above for specific operation.