How should the cost budget of lamp sales enterprises be done?

The predetermined cost compiled by the enterprise according to the specific production and operation conditions during the budget period. It belongs to an estimated or future cost. The determination of budget cost should be based on the sales and production budget of the enterprise during the budget period, and the direct material budget, direct labor budget and manufacturing expense budget, direct labor budget and manufacturing expense budget and period expense budget of product production and operation should be compiled.

If the enterprise adopts the variable cost method, as long as the variable manufacturing cost is determined according to the estimated distribution rate, the fixed cost is determined as the period cost, directly deducted from the current marginal contribution, and then summarized, the budgeted cost can be used to predict the occurrence of the cost and serve as the standard for assessing the cost performance.

Budget items mainly include: cost budget, income budget, assets and liabilities budget, functional department expense budget, financial index budget, capital budget and cash flow budget.

(1) Cost budget, including operating cost budget, manufacturing cost budget, operating cost budget, financial cost budget, management cost budget, maintenance cost budget and functional department cost budget.

(2) Income budget, including main business income budget, other business income budget, non-operating income budget, investment income budget, other investment income, investment and processing profit and loss budget.

(3) Assets and liabilities budget, including foreign investment budget, intangible assets and deferred assets purchase and construction budget, fixed assets increase and decrease classified budget, fixed assets sporadic purchase budget, fixed assets scrap budget, capital construction budget, current account budget, loan and bond budget.

(4) The expense budget of functional departments is generally determined by each functional department according to their respective tasks to be completed in the budget year, and is responsible for the preparation and reporting of departmental expense budgets. The financial department will adjust the task amount of the comprehensive budget year according to the actual number of the previous year.

(5) Budget of financial indicators. Financial indicators are simple, such as net profit and management expenses. These indicators can be obtained directly from the accounting statements that actually provide accounting information; But some indicators are compound, such as return on investment capital (ROIC), return on capital (ROC), free cash flow (FCF), operating profit before interest and tax (EBIT), interest-bearing debt ratio (DR) and so on. These indicators can not be obtained directly from the accounting statements, but can only be obtained by comparing several financial indicators, reflecting financial information. If such indicators are included in the budget, the return on investment, disposable cash flow, completion of operating profit and liabilities can be assessed and analyzed. It is more meaningful for comparison and assessment than simple report figures, and it can fully understand and master the financial situation and profitability of enterprises.

There are also capital budgets, cash flow budgets and so on.

Budget is a full-time and full-process budget. Where capital activities are involved, there should be a budget, so that there are no dead ends and no omissions in the budget.

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