First, the preparation stage,
First, hold a budget kick-off meeting. When the company prepares the budget every year, in order to gather knowledge and involve all departments, it is necessary to clearly tell all departments that the company's comprehensive budget has been started, so that all departments can know the reasons for the company's budget preparation this year, as well as the goals, principles and ideas achieved in the budget preparation.
Second, determine the company's budget outline. The budget preparation outline is the blueprint for budget preparation, including budget objectives, methods, preparation procedures and organizational structure, and the company should clarify each item.
Second, the preparation stage,
When preparing a budget, whether the connection of each stage and node is reasonable or not determines the effect of budget implementation. In the whole budget process, although the preparation time accounts for a small proportion, it can determine the accuracy of budget preparation.
Third, the preliminary examination stage,
After each department submits the draft budget, the budget management committee or the budget management department shall conduct a preliminary review of the draft budget submitted by each department to see if it meets the company's preparation standards. Many people don't need to attend this stage. For example, "sales revenue" should be filled in the budget table, but some departments fill in "sales volume". The budget management committee or budget management department needs to return the draft budget that does not meet the company's preparation standards to the original department for re-preparation.
Fourth, the implementation stage,
The implementation stage of the budget is led by the finance department or the budget management department, with the participation of relevant departments, questioning the enforceability of each department's budget and discussing whether the budget is comprehensive, feasible, scientific and important. Because many budgets are prepared by department leaders in a hurry to write a budget figure, no matter whether it is reasonable or not, they will inform the leaders that the data budget table has been handed in. If there is no careful review in the implementation stage, there will be hidden dangers in the implementation results. Therefore, execution is the key stage to control the budget quality.
Verb (short for verb) decision-making,
After the budget decision is passed, it will reach the allocation stage, which is generally completed before the end of 65438+February every year. The company shall specify the requirements and responsibilities of each department and strictly implement them.
6. Performance contract,
After the decision is made, the company should combine the budget indicators and various budget data to form a performance contract, which needs to be signed step by step, such as between the general manager and the department manager, and between the department manager and the employees. Every level of work is carried out around this performance contract, and everyone is responsible for fulfilling the contract. At this point, the performance contract is transformed into the data source of performance appraisal.