The daily management of budget usually refers to the design and application of daily management reports, and its basic concepts are as follows:
1. The design of daily management reports should be coordinated with the budget items. A daily management report may contain several related budget items, but each budget item should have an independent field with subtotals and monthly totals for comparison with the budget. For example, sales revenue and sales cost should be designed in one table, but both should have independent fields, including subtotal and monthly cumulative.
2. Daily management reports are usually filled out item by item according to vouchers in chronological order. When the amount of data is too large, it can be filled in after daily statistics, but it should be accompanied by detailed information to facilitate inquiry.
3. The daily management table should also have a corresponding budget field, and the amount of this field should be consistent with the cumulative period of the report for comparison.
4. It is necessary to design an exception description field in the daily management table, and stipulate that an exception description must be made in case of discrepancy. If the difference rate is more than 65,438+00% and the difference amount is more than 5,000 yuan, the reasons for the abnormality and specific countermeasures must be explained.
5. The daily management report should have a reasonable review process to ensure that all departments can be found and assisted when encountering difficulties. Therefore, the daily management report should not be sent directly from the responsible department to the regulatory layer. It is best to send it to the budget management department for review, and then submit it to the supervision layer for necessary treatment after signing the opinions.
6. Important daily management reports can be used as the discussion items in the enterprise management meeting, and the report will be submitted by the responsible supervisor, and then the relevant personnel will put forward their opinions.
In short, the daily management table is the control mechanism in the budget system, which can find problems in budget implementation at any time, provide timely help and improve the possibility of budget achievement. The effective implementation of comprehensive budget must fully mobilize the enthusiasm and creativity of responsible persons at all levels, strengthen the sense of responsibility, form a responsibility system for budget implementation and control, and ensure the progress and effect of budget implementation. The specific contents of comprehensive budget implementation and control include the decomposition, implementation and adjustment of comprehensive budget.
(A) the decomposition of the comprehensive budget
The decomposition of comprehensive budget is the process of refining and implementing budget indicators, with the aim of ensuring the realization of comprehensive budget management objectives. The decomposition of comprehensive budget is a gradual performance process, and each unit should refine all budget indicators as much as possible according to its own basic management level and formulate corresponding safeguard measures.
1, comprehensive budget decomposition steps
(1) Once the budget is approved, the budget execution unit shall take the budget as the basic basis for organizing and coordinating various business activities during the budget period, subdivide the annual budget into monthly and quarterly budgets, and control the budget in stages to ensure the realization of the annual financial budget objectives.
(2) Decompose the comprehensive budget into departmental budgets, and define the work objectives of each budget execution unit.
(3) Each budget execution unit decomposes the budget indicators layer by layer, and implements them horizontally and vertically to internal departments, links, units and posts, forming an all-round budget execution responsibility system to ensure the realization of budget objectives.
2, the principle of comprehensive budget decomposition
(1) Decompose according to the profit and the value to ensure the measurability of indicators;
(2) All points should be divided, leaving no dead ends to ensure the thoroughness of index decomposition;
(3) Who can control who will bear the responsibility, and the responsibility will go to people to ensure the effective unity of responsibility and rights.
(4) The combination of index decomposition and safeguard measures ensures the implementation of budget indicators. First, the positioning of the main body of budgeting
Who participated in the formulation of the budget?
Enterprise budget management has two functions: management decision-making and management control, and different functions put forward different requirements for the design of budget management system. For example, in the process of making sales budget, according to the information asymmetry between professional departments caused by professional division of labor, the sales department holds the future sales situation of the enterprise. If the budget only plays a management decision-making function (such as fixing production by sales), the sales department will take out the information it has and share it with all departments without reservation. However, if one of the objectives of the budget is to play the role of management control (such as performance evaluation criteria), the sales department may intentionally underestimate the future sales revenue, which is beneficial to its performance evaluation. However, underestimation will reduce the production plan accordingly, and the production of enterprises will not reach the highest efficiency. Another example is that when each department allocates funds according to the budget, in order to have more freedom in the use of funds and control more funds, it may exaggerate the fund demand of the department and cause a waste of funds, which obviously violates the original intention of communication and coordination in budget management.
Therefore, in order to solve the contradiction between the above functions and departments, in the practice of budget management, on the one hand, all departments should participate in the formulation of the budget, promote the maximum flow of information, make the communication of budget preparation more detailed, and increase the scientific and operability of the budget. On the other hand, in the past, many enterprises only completed the budget, which was executed by the financial department, which reduced the authority of the budget and caused the soft constraint of the enterprise budget. To solve this problem, it is necessary to let the top leaders of enterprises participate in the budget formulation and have the final decision-making power. Only in this way can we work out a feasible budget plan from the overall situation of the whole enterprise.
(2) Establish a budget committee.
The budget committee shall be composed of managers of various important functional departments, and shall be chaired by senior leaders of the enterprise. The Budget Committee coordinates information sharing among all departments so that all departments can reach an agreement on basic assumptions. Fundamentally, any budget or forecast data cannot be accepted unless it is approved by the Budget Committee. The function of this organizational form of budget management is not only the formulation of budget, but also the follow-up links such as budget implementation, adjustment and supervision. For example, solving the contradictions between departments in the process of budget implementation (similar to internal arbitration committees); Find the deviation between enterprise activities and budget at any time and analyze the reasons. If some basic assumptions change significantly, the budget should be adjusted as soon as possible.
The composition of the budget committee should adhere to the principles of authority, comprehensive representation and efficiency. The principle of authority means that the budget should be authoritative and can be effectively implemented in practical work, and its members should also have absolute control over the activities of their respective departments. The principle of comprehensive representation means that the interests of all departments and levels can be fully represented and reasonably reflected in the budget. The principle of efficiency refers to ensuring the efficiency of the Committee. This determines that the number of members should not be too large, but lean, efficient and unified.
Second, the reconstruction of the budget preparation process
In the planned economy period, the total amount of budget indicators is usually determined by the higher authorities and then decomposed into various functional departments. This "top-down" budgeting process can directly reflect the enterprise's objectives in the budget, which reflects the mandatory and authoritative nature of the budget. However, due to the limited grasp of grass-roots information, this budget preparation process is easy to be divorced from reality, making it difficult for the budget to play its role in planning, coordination and control.
While criticizing the "top-down" formulation process, we cannot simply choose the "bottom-up" formulation process. "Bottom-up" means that all functional departments provide relevant information, and the budget committee (or superior department) synthesizes and determines the total budget, and then decomposes it into all functional departments. Although this method has overcome the serious problem of being divorced from reality to a certain extent, it is still far from enough in information exchange.
The author believes that the formulation of budget should be a process of repeated game between participants. In this process, the information flow is multi-directional and repeated until an agreement is finally reached. The author designs the budget formulation process as follows: (1) First, the budget committee puts forward key indicators, such as sales volume, sales price, production cost and profit target. , but it is not necessary to determine the specific value; (2) submit these indicators to all functional departments for full discussion until an agreement is reached, and the Committee needs to guide and supervise the discussion process; (3) Based on this, the Budget Committee determines the total budget indicators and preliminarily decomposes them into various functional departments; (4) Each functional department formulates its own budget according to the decomposed budget indicators and submits it to the Budget Committee for review and summary; (5) The Budget Committee shall prepare a comprehensive budget accordingly and distribute it to all functional departments.
Third, the choice of budgeting basis
The current budget is generally compiled on an annual basis, which is easy to understand and used for performance evaluation. However, the calendar year system has no sufficient theoretical basis, because the business activities of enterprises are not based on years, and the activities or achievements of enterprises have no obvious regularity year by year. According to the long-term development and strategic objectives of enterprises, it is particularly necessary for enterprises to formulate long-term strategic budget, because long-term budget is an inevitable requirement of modern scientific management. By compiling a long-term budget, an enterprise predicts the long-term economic environment and its possible impact on the enterprise and the countermeasures that the enterprise should take, and decomposes the long-term plan into specific indicators, which not only provides guidance for the enterprise's business activities in concept, but also prevents the enterprise's behavior from deviating from the specific indicators, thus preventing the short-sighted behavior of the enterprise from affecting the long-term goal.
Because the calendar year system is not suitable for long-term budget, the author thinks that the calendar year system should be replaced by the cycle system based on enterprise cycle (including enterprise life cycle and product life cycle). Because the enterprise cycle is a regular description of the enterprise environment and enterprise behavior, and it is a general classification of the uncertainty that enterprises will face in the future. The circular system will enable enterprises to first make clear the current circular stage when predicting the future, and predict the future situation according to the circular law of enterprise environment and enterprise activities, thus making the budget more realistic. At the same time, an important way to realize strategic management is to implement the cycle strategy, that is, to establish the development strategy of enterprises in each cycle and at each stage of the same period based on the enterprise cycle, which requires enterprises to adopt the cycle system to prepare budgets.
The author puts forward the periodic system not to deny the calendar year system, but to improve the calendar year system on the basis of giving full play to its original functions and making it more practical. In view of the role of calendar year system in planning and statistics, periodic system and calendar year system should complement each other and show each other.
Zhongtianheng Consulting Management (Budget Management)
Fourthly, thinking about the implementation of budget management.
(A) to avoid target replacement
Budget goal is subordinate to enterprise goal, and subordinate to enterprise goal, but in enterprise activities, it is often that budget goal is always the focus, and the primary responsibility is to achieve enterprise goal. The reasons are: first, the budget control is not properly grasped; Second, the budget indicators do not reflect the requirements of the enterprise goals well, or the changes in the economic environment cause the deviation between the budget goals and the enterprise goals. In order to prevent target replacement in budget control, on the one hand, budget should better reflect the requirements of the plan, on the other hand, budget control should be properly grasped to make the budget flexible.
(2) Avoid being too complicated and too detailed.
Some enterprises believe that budget, as a means of management and control, should make specific provisions on every detail of enterprise's future operation. In fact, this will lead to the lack of proper space for various functional departments and will inevitably affect the operational efficiency of enterprises, so the finer the budget, the better. To what extent the budget should be refined, we should carefully consider the degree of authorization of functional departments. An overly detailed and complicated budget is tantamount to making authorization ineffective.
Avoid conformism
Budgeting usually adopts the cardinal number method, that is, taking historical situation as the basis for judgment. If the functional departments take the daily expenditure as the budgeting standard, it is possible for the functional departments to deliberately expand the daily expenditure in order to obtain a larger budget expenditure standard in the future. Therefore, effective budget control measures must be taken to avoid this phenomenon, such as reducing human factors and improving accuracy and scientificity through detailed reporting content and sound reporting system.
(4) avoid being static.
After the budget is formulated, the budget executor shall manage the budget, promote its implementation, and check, revise and adjust it according to the actual situation at that time when necessary. Although we foresaw the possible situation in the future and formulated corresponding emergency measures when formulating the budget, on the one hand, it is impossible to cover everything, on the other hand, the situation is constantly changing, and there are always some problems that cannot be foreseen. Therefore, budget management cannot be static, and the budget should be checked regularly. If the situation has changed significantly, the budget should be adjusted or reformulated to achieve the expected goal.