1. Determine the budget account and method, such as zero-based budget or rolling budget? If there is a budget for the previous year, continue to use the subjects and methods of the budget for the previous year. Frequent changes will make comparability poor.
2. The decomposition of budget indicators requires the cooperation of the production department, the sales department and the personnel department in addition to the financial department. Some data need to be provided by them, such as sales plan, production and 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 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 are put forward.
8. Revise the budget every six months.