The steps are as follows:
1. Prepare the purchase fund plan according to the order and planned cost;
2. According to the production plan and production quotas, prepare the wage cost plan and manufacturing cost plan; 3. According to the historical management expenses and financial expenses, prepare the monthly expense plan;
4, according to the delivery date of the order and the recovery of funds, prepare the income plan;
5. Prepare the accounts receivable recovery plan according to the accounts receivable recovery plan; 6. According to the above plan, analyze the inflow and outflow of cash in the current month and prepare the cash flow plan; Finally, make a comprehensive fund-raising plan and a plan for allocating and using funds according to their purposes.
1, income statement budget
1) revenue budget: the revenue needs to be estimated according to the current signed and potential contracts or other departments led by the company's sales department. The cost can be derived from a certain profit rate. Revenue and cost can be decomposed to some extent, such as specific products, services, regions or corresponding responsible departments.
2) Calculation of major taxes: if a tax budget is prepared, it can be calculated by a formula; If the tax is not prepared, it is generally estimated.
3) Expense Budget: In a pure financial budget, the expense budget, especially the management expenses, generally needs the cooperation of all departments. The sales department provides the data of sales expenses, and the financial department can also estimate the data of sales expenses. Other departments provide their own management expense data, which are summarized by the financial department, and the financial department prepares the financial expense data by itself.
4) Other items in the income statement: the financial department will make calculations, which are generally based on the principle of consistency with accounting. If the interest expense needs to consider the interest rate level and the borrowing data in the cash flow statement, the income tax shall be based on the total profit * tax rate.
2. Cash flow statement
1) Inflow items of business activities: estimated according to income data and corresponding payment rate or payment cycle. For example, the income of 1 month will be recovered in February.
2) Outflow items of business activities: estimated according to cost data (procurement, labor, etc.). ) and a certain payment ratio or payment cycle, such as 1 month salary is paid in February.
3) Expenditure on investment projects: According to the data of fixed assets, intangible assets, expenditure on projects under construction or acquisition of subsidiaries, the target company generally does not sell the above-mentioned projects at present, otherwise it is necessary to estimate the cash inflow from the sale of the above-mentioned projects.
4) Investment and financing projects: arrange investment and financing projects according to the expected net cash flow generated from business activities and investment activities. If there is a cash surplus, whether to make corresponding investment, if there is a cash shortage, we need to consider the amount and channels of financing.
Legal basis:
Regulations on the Implementation of the Budget Law of the People's Republic of China
Fourteenth government fund budget income includes all kinds of government fund project income and transfer income.
The budget expenditure of government funds includes all kinds of project expenditure and transfer expenditure corresponding to the budget income of government funds.
Article 15 The budget income of state-owned capital operation includes the profit income turned over to the state by wholly state-owned enterprises and companies that should be included in the budget of state-owned capital operation according to laws, administrative regulations and the State Council, the dividend income obtained by state-owned capital holding and shareholding companies, the income from the transfer of state-owned property rights, the liquidation income and other income.
State-owned capital operating budget expenditure includes capital expenditure, expense expenditure, transfer expenditure and other expenditures such as transferring funds to the general public budget.