1. Establish and improve the capital budget management system of production enterprises. System is the guarantee of behavior, so it is necessary to establish practical rules and regulations and truly bring the capital budget into the overall budget management of enterprises. Only by establishing a budget management system and clarifying budget responsibilities can we ensure the normal development of capital budget management.
2. Strengthen the process control of fund management and improve the system execution. With a good system, there must be supporting management organization and process control methods. Establish a person-in-charge fund management network. The financial department of an enterprise shall, under the leadership of the person in charge, carry out specific operations and process control according to the capital budget approved by the decision-making level, monitor the budget implementation through the financial information platform, adjust the budget in time as needed, ensure the operability of the budget and control the budget implementation.
With the implementation of the capital budget management system, all departments of the enterprise can organically combine the capital flow with the production and operation of their own departments and units to reduce costs and increase efficiency, thus forming a capital flow control within the whole enterprise that saves costs and lives within the limits of income.
3, scientific and reasonable preparation of capital budget. In order to ensure the scientific and reasonable capital budget, we must do the following two things: First, the organization is reasonable, the information is smooth, and the personnel are in place. The overall budget management committee consists of a fund budget group, including finance, investment, procurement, production, sales and other related departments, which are responsible for the preparation of procurement budget, production budget, sales budget and investment budget respectively. Secondly, it is closely related to the "main theme" of the daily management of production, supply and marketing research funds, and makes a scientific and feasible capital budget. The feasibility of capital budget is the guarantee of budget implementation. We should carefully analyze all links in the "capital chain" and fully investigate and negotiate to ensure the efficient and complete use of funds.
Before the specific budget preparation, the fund budget team should put forward clear guiding principles for budget preparation and set the general direction for the budget; Then, all departments and units provide basic information, prepare their own capital budgets, and maintain mutual communication between functional departments; Finally, the financial department summarizes the overall budget balance of the enterprise, prepares the total capital budget, and issues relevant budget statements such as cash flow budget.
4. Strengthen the implementation, supervision and assessment of the capital budget. Execution and supervision are the core links of capital budget management, which is related to the success or failure of capital budget management. To strengthen the implementation and supervision of capital budget, we should focus on the following three aspects: first, clarify the authority of the subject of capital budget implementation; The second is to establish and improve the internal control system of funds; The third is to build a capital budget control network, determine the key points of budget monitoring, and adopt corresponding monitoring means to achieve the requirements of budget control objectives. For more financial information, please pay attention to the classic blueprint.