The Basis Of Budget Management

　　 budget management yes Modern enterprise An important management tool, however, to do a good job of budgeting is not accomplished overnight. Basic work 。

1, we must strengthen the planning of our work. The budget is the digitization of the work plan, and the budget must be carried out according to the work plan. With planned targets and measures, we can identify the resources needed and determine the cost by calculating the resources. For example, to prepare a travel cost budget, it is necessary to have a business plan for this month. Only after a business trip determines the location, transportation, personnel and time of travel, can the exact travel cost be accurately estimated. The principle of revenue budgeting is the same.

2, we must strengthen pre and post control. For those that need to pay the price, a report and examination and approval system should be established. After the authorization or approval, the relevant expenses can only be included in the budget. Otherwise, the budget will be difficult to control, and the control in the case will become a mere formality. Therefore, before the budgeting is made, the monthly non daily expenditure budget, such as the purchase of fixed assets, should adhere to the principle of deliberation and approval. At the same time, after the monthly budget is completed, the budget should be inspected in general and the results of the budget should be analyzed. Budgetary control afterwards needs to be concerned from the whole and from the homework. That is to say, special budget analysis is needed for specific tasks and projects with large expenditure, and problems can be found, summarized, and experience data established.

3, we must establish the concept of input and output. To do anything, we must calculate the cost and analyze the benefit. That is to say, we must pay attention to input output. For example, (1) how does the Ministry of human resources carry out recruitment activities, budget travel expenses, entry training fees, recruitment numbers and recruitment costs per person? How much actual travel expenses, training costs, retained personnel and recruitment costs per capita should be analyzed separately and separately. (2) sales companies organize special events, plan resources, budgetary expenses, increase sales volume and actual input resources, expenses and increase sales volume, and also explain and analyze them separately. Only in this way can we make the budget management more and more sophisticated, more and more detailed, and play a real role in control.

4, accumulate basic data. The budget must not be carried out without any basis. In addition to the work plan, experience data, consumption quota, industry information and international and domestic economic indicators need to be held. Some basic data are used for calculation, some for comparison and others for reference. Without basic data, budgeting is a mere empty talk.

5, strengthen training. Let managers at all levels master the necessary modern management tools and skills, including the necessary financial knowledge, statistical knowledge and planning management knowledge.