How to make an annual budget for enterprises.

Flowers bloom and fall for another year. Many enterprises are also calculating the gains and losses of the enterprise for one year, and at the same time, the budget war for the new year is also in full swing. At the corporate budget meeting, the author also participated in many meetings. I can record my feelings with the taste of the year and the drooling of the coquettish: What is the budget? -Recognize the essential attributes of the budget. The purpose of budgeting is to realize that no matter how good the enterprise is, if it doesn't budget, it will close down two years later and be completely out of control. The enterprise has developed greatly, and the daily necessities in every seemingly lowest life are not less than100000 and 800000. For example, the vehicle cost12 million, and the travel expenses are as low as 23 million. Each budget is not less than100000 yuan. If 6.5438+million yuan can be deducted from each budget, the overall budget can easily be reduced by 6.5438+million yuan. However, the profits and development of enterprises are not deducted, but controlled by the system management budget. As the saying goes, if you are not in charge, you don't know how expensive rice is. Compared with bosses, professional managers and employees, bosses know best and know best the nature and benefits of budgets. However, it is not enough to make business owners aware of this. It also requires all employees of the enterprise to have a sense of management and think about the overall operation and development of the enterprise. For business owners, the company is not afraid of no money, afraid of no one, afraid of no one, afraid of no one; The so-called "capable person" means to have a high level of understanding and can open up sources and reduce expenses for the development of enterprises. If all middle-level and above enterprises have a clear understanding, such enterprises will not go bankrupt. Many enterprises are also budgeting, and they also have the idea or original intention of doing a good job in budgeting and controlling. However, if their consciousness is wrong, they have not been able to closely integrate with the development strategy of the enterprise, have reservations and accusations about the budget, and have not been able to establish a correct consciousness of the annual budget of the enterprise. No matter how careful the budget is, it will not be conducive to the steady development of enterprises. Consciousness is all wrong, can you guarantee the direction? The purpose of budget is to guide enterprises to make budget. From the perspective of enterprise development, it is to give strategic guidance. From the perspective of production, it is easy to make a budget with production indicators, but from the perspective of enterprises, it is necessary to make production indicators from the overall perspective of enterprise development. So, whether the center or the department is making a budget, what is the essence of the budget? The essence is to be a guide. How to analyze orientation? It depends on three points: first, it depends on its own development situation and the development strategy of the enterprise in the next three or two years; The second is to look at the industry environment. For example, the market of raw materials has changed, which has correspondingly led to changes in the sales market. Its change means that if you want to adjust the product structure, it will disrupt your enterprise organization and it will play a leading role. The overall adjustment of the sales market determines the overall adjustment of the budget, which is related to the change of the budget. If the capital structure can't keep up, the completion ratio may decline and the adjustment range is not large. Therefore, enterprises should make timely adjustments according to the changes in the raw material market; The third is to look at other links, such as R&D, output, new projects, business structure and so on. For enterprises, if they don't understand the management structure, it's like seeking fish from the edge of a tree. In addition, enterprises have different strategies at different stages of development, so it is not easy to compare themselves with their rivals. The situation is different and there is no comparability. The purpose of budget is to further subdivide and land the strategic planning system of the annual strategic target enterprise, and it is the embodiment of the annual strategic target enterprise. For example, how much will you invest in the first year? In the second year, the growth period was flat. How much has it increased? In the third year of rapid growth, how much did it increase? What is the basis? Enterprise A is a labor-intensive production processing enterprise. From the backstage to the front line of production, the enterprise has one or two thousand employees, and the scale is also a billion-dollar enterprise, which is in a period of rapid development. At the end of the year, the enterprise convened several major departments to make a budget, precisely because the overall strategic development system was not clear enough, which led to the deviation of the annual strategic objectives of the enterprise. After the budget is made, the profit of the enterprise is negative all the year round, just like thousands of people working together, and in the end it is all for nothing. Moreover, budget meetings were held one after another, shirking and blaming each other. However, it is not difficult to find that the key is that there is no clear annual strategic goal. Annual budget of center/department-how to make it? Out-of-circle budget includes three meanings, namely: out-of-enterprise budget; Jump out of the department to make a budget; Jump out of the center and make a budget. Furthermore, to make a comprehensive budget for an enterprise, we must stand at the level of industry and strategy; To make departmental budgets, we must stand in the central perspective; To make a central budget, we must stand at the enterprise level. The annual budget, out of the circle, is standardized year by year, avoiding budgeting from the perspective of self-centeredness, but budgeting from the overall business direction and overall consciousness of the enterprise. Determine the goal first, then make the budget. Before making a budget, every center and department should make clear the production index, sales index and profit index, which are the three prerequisites for making a good budget. At the same time, whether the central maritime department makes a budget or not, it should not only combine its own needs and resource matching degree in the new year, but also combine factors such as the development of the center and enterprises to make its own budget more reasonable. More importantly, every time you make a budget, you can make a comparative analysis of the indicators of growth or decline three years ago, which is clear at a glance; Avoid the phenomenon of behind closed doors, so as to make the indicators more feasible; High-level directional indicators, what is the growth rate, and what is the proportion of a budget to the total budget? Growth or decline? At least let the top leaders know at a glance, even if a decision is made, it is easy and feasible because of various key factors such as growth or reduction rates. Determine whether the target is in line with the actual development of the enterprise, otherwise making a budget with variable or unstable targets will only do too much useless work. For enterprises, setting the development tone first and then making the budget, the development goals are different every year, and the development trend is different. Capacity expansion is to create benefits for enterprises and expand; Market expansion is to create benefits for enterprises and expand; The expansion of human structure is the expansion of creating benefits for enterprises. At each stage, enterprise development has its own emphasis. Therefore, there are corresponding differences in budget formulation. If the new year is determined as the year of infrastructure expansion or market expansion, it means that the profits of enterprises will not only be used for market and infrastructure, but also there will be a funding gap, and refinancing is needed to meet the rapid expansion needs of enterprises. If the new year of an enterprise is a year in which the market is effective, it means that the input cost of the enterprise is reduced and the profit cost is increased. No matter whether the profit of an enterprise is positive or negative, the top managers of the enterprise should be clear about the positive and negative reasons, the proportion of increase or decrease, and the cycle of input and output. Determine the price and product system first, and then make a budget. I have attended such budget meetings before. Because the price factor was not determined in the end, the enterprise was busy with the budget meeting. In this way, it is conceivable that corporate profits are negative. The boss saw at a glance that several profit indicators were unreasonable, and the meeting lasted for a long time. There are so many middle-level ministers and ministers in a circle, even a director of the center, and no one has mentioned it. If you don't mention it, you will continue to argue about your own interests. For business owners, a series of negative indicators also show that it is still in vain all the year round. What can I do if I am not profitable? If you can stand up and speak, people with such problems are capable people in the enterprise. The boss of this enterprise said rudely. Price factor and product structure factor are not only the key links of the annual budget, but also the key to the profit of enterprises. How to set the price depends on the change of raw material price, the ex-factory rate of products and the proportion of product structure. This requires the production, finance, marketing, technology and other departments of the enterprise to first determine the index factors related to the product and price system, and then further refine the profit index of the enterprise. The key path of enterprise's annual budget —— How to hold a good budget meeting? When making a budget, an enterprise must first make it clear that this is not only a matter of the financial department, but also a matter involving the relevant centers and departments of enterprise development. Budget meeting is generally the main way for enterprises to formulate budgets. This paper expounds some understandings of enterprise budget meeting: when it comes to budget meeting, it is inevitable to think of such a situation: everyone sits together, first a group of people listen to one person, including some irrelevant people. Anyway, they all sit together and listen to a speech and report the budget for the new year from their respective posts. After half the time, the next step is to ask questions and dispel doubts about a link or indicator, which accounts for more than half of the time. When sales are busy, everyone either blames each other in a smoky space or breaks up to prepare for the next discussion. In fact, this kind of budget meeting is more about delaying everyone's time and wasting the energy of enterprises. At the end of every budget meeting, you are obsessed with a certain link indicator, and you blame each other or fail to discuss a topic. The result is often budget meetings, one after another, and everyone is out of temper and exhausted. Budget meeting = communication meeting budget meeting, further understanding is budget discussion meeting, the purpose is to find out the problems, find out the main problems, find out as many details as possible, and make adjustments according to the budget. In short, the budget meeting is a communication meeting, involving two levels: one is that the finance listens to you and the other is that the finance tells you. Usually, before the budget meeting, the financial department will convey the direction set by the top management and some key indicators determined by the enterprise development strategy, and each center and department will formulate the central or departmental budget for the new year according to the development needs and resource matching degree of the new year. After each center or department completes its own budget, it will hold a budget meeting or communication meeting together. In the past, they shared half of the budget meeting, and the rest of the time was reserved for the finance department to ask the objection department or senior leaders to answer a question and the budget maker's question. In order to avoid mutual recrimination or information asymmetry, the first half is suitable for finance and executives to listen to budget makers, and the second half is suitable for budget makers to listen to finance. Only when explanation, communication and communication are in place can we keep up with the pace as soon as possible, accelerate the pace of achieving goals and ideas, shorten the time of budget meetings and improve effectiveness. Generally speaking, through the budget made by the first station from its own perspective, combined with the budget made from the perspective of finance and company development, plus two or three times of communication, confirmation and evaluation, the context of the budget is basically straightened out and clearly in place.