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How To Manage Funds Well In Garment Enterprises

2014/2/11 15:35:00 15

1. The budgetary system of < a href= > http://www.91se91.com/news/index_q.asp > Monetary Fund < /a > /strong > /p >

monetary fund budget is a very important tool for financial management.

It is not only conducive to strengthening the management of monetary funds, but also conducive to effective organization of the entire financial activities.

The monetary fund budget is an estimate of the income and expenditure of the Monetary Fund in the whole budget period, and it is also a budget for the budget of the enterprise's Monetary Fund during the budget period.

The implementation of the budgetary system of monetary funds plays an important role in improving the management of enterprise's monetary funds.

The budget of Monetary Fund provides the main basis for controlling the daily monetary capital flow of enterprises, and is also an evaluation standard and an important means to evaluate the achievement of monetary fund management by enterprises.

The budgetary system of monetary funds has increased the pparency of the operation of funds, and prevented the phenomenon of congestion and misappropriation in terms of system and management.

in the monetary fund budget, the whole budget period should be divided into several periods to calculate the balance of monetary fund separately.

Although the prediction of long term money flow is important, the budgeting in monetary fund management is mainly a short term budget less than one year.

The length of the division period depends on the nature of the enterprise, but in general, it is a month, that is, the monthly financial revenue and expenditure plan. Some enterprises with large changes in the flow of money and money can also make a weekly or daily budget.

the main basis for the compilation of the monetary fund budget is the comprehensive budget of the enterprise's production and operation, including sales budget, production budget and cost

cost budget and so on.

The complete monetary fund budget should include monetary fund income, monetary fund expenditure, monetary fund, and monetary fund raising.

money inflow comes from sales revenue, investment income and other monetary fund income.

Among them, sales revenue is the most important part, its amount can be directly obtained from the sales budget; the income of investment proceeds is relatively fixed and the quantity is also easy to determine; the income of other monetary funds can be determined by considering the budget period according to the previous data of the enterprise.

The amount of money in the budgetary period and the balance of Monetary Fund constitute the amount of money available in the budgetary period.

P > money outflows mainly include purchase expenditure, operating expenses, interest expenditure, income tax, profit distribution and other monetary funds.

The purchase expenditure can be from material

budget; business expenses such as wages, manufacturing costs, sales expenses, management fees, etc. can be obtained from the cost budget; the capital needed for interest payments can be obtained from the debt repayment plan; income tax payment and profit distribution expenses can be estimated in advance according to the profit plan of the enterprise, and the time of payment is relatively fixed; other monetary fund expenditures can be determined according to the previous information of the enterprise and the analysis of the budget period.

two, improve the internal control of Monetary Fund < a href= "http://www.91se91.com/news/index_q.asp > > system < /a > /strong > /p >

to perfect the same part control system of Monetary Fund and standardize accounting behavior, we should improve the internal monetary fund control system and establish a sound supervision and restriction mechanism in accordance with the relevant laws and regulations of the state.

The main responsible person of an enterprise should take the overall responsibility for the effective implementation of the internal accounting control of the unit, and make clear the management authority, mode, method, procedure, responsibility and related internal control system in the economic activities such as budgetary arrangement, plan management, physical assets, foreign investment, project bidding, project procurement, economic guarantee, etc.

three, implementing incompatible duty separation system

straighten out the relationship between financial management, establish a division of labor control system, and ensure the safety of capital circulation from the organizational setup.

The internal supervision and restriction mechanism should be established. The managers of capital should implement incompatible duties separation system, set up accountants, cashiers and related jobs reasonably, and have clear responsibilities and mutual constraints to ensure the safety of funds.

Accounting teller can not work part time with each other. No one can handle the whole process of currency capital circulation.

1. Accountants are responsible for the registration of ledger accounts, the review of receipts and payments and the preparation of receipts and payment vouchers.

two is that the cashier is responsible for the receipt and payment of cash, the custody of original receipts and payments, and the registration of bills and journal accounts of banks.

three is that internal auditors shall be responsible for regular auditing of receipts and receipts and accounts, cash rush checklists and regular checking of bank accounts; four, accounting supervisors shall be responsible for examining the seals of revenue and expenditure items, custodian units and units responsible persons; five, the unit responsible person shall be responsible for examining and approving budgets, accounts and expenses.

four, establishing internal control system of income and expenditure /p >

we must strengthen the management of the budgetary preparation and implementation of monetary funds, standardize the management procedures of monetary funds, determine the authority and system for examination and approval of the implementation of monetary funds, carry out collective examination and approval of funds for exceeding quota or major matters, and strictly control the expenditure of funds without budgets or exceeding the authority of examination and approval.

Strict examination and approval procedures for internal capital revenues and expenditures.

1, and controlling the income of Monetary Fund

1. Every income and expenditure must be invoiced in time;

to use as much as possible pfer settlement, cash settlement must be sent to the bank in time;

3. As far as possible, centralized collection by the financial department shall be distributed to the cashier in a timely manner;

> no income from sitting;

the cashier shall affix "receipt" to the receipts after collecting every sum.

2, the expenditure control of Monetary Fund

1. Every expenditure should be approved by the person in charge of the unit, accounting supervisor, and accounting personnel;

II. Every sum of the cashier's funds should be based on sound accounting vouchers and complete examination and approval procedures. After payment, the payment certificate must be stamped with the "paid" chapter; .

expenditure is controlled by budget and quota;

4. Cash shall be used according to the purposes prescribed by the state, and the pfer payment shall be used as far as possible;

5. The issuance of bank documents and the custody of seals should be divided into responsibilities.

five, strengthening the custody and control of monetary funds

to strengthen monetary funds, accounting vouchers and original management, we must establish accounts in accordance with the law, check bank accounts in a timely manner, conscientiously perform the system of regular reconciliation and reimbursement, and establish regular checks and checks mechanism.

Failure to meet the audit procedures can not pay the funds, according to the provisions of seeking truth from facts, reimbursement, do not make false accounts.

1. The receipt and payment of monetary fund can only be handled by the cashier. Other personnel (including the person in charge of the unit) must not contact the Monetary Fund; the two is to strictly enforce the cash limit system; three, the cashier must make the daily cash balance balance with the checking of the cash in custody, and check the accounts with the accounts regularly; four, strictly implement the system of regular cash rush counting and checking bank accounts; five, the original receipts and payments must be accounted for in time; six, all receipts and payments must be numbered and used in sequence, and the original documents should be properly preserved after the "cancelled" chapter.

six, implement unified a href= "http://www.91se91.com/news/index_q.asp" > financial management < /a >, prevent capital risk /p >

we must strictly enforce the management rules that a unit can only set up a financial institution, and uniformly manage all the accounts of the unit. All the entries and expenditures will be incorporated into the general ledger management of the unit.

The opening of the bank account of a company should be set up according to the prescribed procedures for examination and approval, strictly prohibiting the phenomenon of extra account and small treasuries.

Timely report on major economic activities of the unit, and accurately and comprehensively feedback the economic information of the unit.

We should establish a sense of risk and prevent the problem of money being squeezed, diverted and stolen from the source, and prevent and control possible financial risks and operational risks from the system.