Analysis And Assessment Of Differences In Financial Budgets

(1) to make budget The goal of the budget becomes a reality and budget control is the key. Budgetary control involves the organizational structure, management system, incentive mechanism and other aspects, but financial management has always played a positive role. The main task of Finance in the whole budget control is to analyze the difference factors between budget and actual performance, whether favorable or unfavorable, find out the main links of differences, and timely feedback information to relevant departments, and urge relevant departments to formulate solutions. By analyzing the reasons for the differences, we find out the strengths and weaknesses in management, sum up experience and lessons, and strengthen management. The specific work is to make the difference analysis table of budget and actual performance in each link according to the implementation of the budget every month.

One Difference analysis table It includes not only accounting data, but also some non-financial data. For example, logistics and distribution links not only reflect the income and cost of logistics distribution, but also reflect empty warehouse rate, shipping rate, safe operation rate and vehicle unit fuel consumption. Wage control not only reflects the total wages, but also reflects the number and structure of personnel. The purpose is to reflect the key factors and data of a link's success.

2. project design in the difference analysis table should be able to distinguish between controllable factors and control factors. Uncontrollable factors 。 The purpose is to reflect the influence of controllable factors on differences. There are many factors contributing to the difference between budget and actual performance, some of which are controllable factors and some are uncontrollable factors. For example, the purchasing manager can not affect the market price. The change of market price is uncontrollable for the purchasing manager. However, the purchasing manager should predict the trend of the market price and reflect it in the procurement budget, so as to ensure that the purchase cost is not higher than the average price of the market, which is also a controllable factor. Therefore, the difference analysis table should focus on the analysis of the influence of controllable factors on the differences. The purpose is to distinguish responsibilities from changing the poor performance, emphasizing one-sided emphasis on objective reasons or one-sided emphasis on subjective reasons and affecting the enthusiasm of employees.

(two) establish the concept of "assessment and rewards and punishment is the lifeline of budget work" to ensure that budgetary management is in place. Without assessment, budget work cannot be carried out and budget management becomes meaningless. Strict examination is not only to compare the budget target value with the actual execution result of the budget, confirm the results, find out the problems, analyze the causes, and improve the future work. It is also aimed at impartial rewards and punishments for the employees, arousing the enthusiasm of the staff and ensuring the ultimate realization of the strategic objectives of the enterprises. Rewards and punishments are important links to ensure the completion of budgetary goals. Only rewards and punishments can ensure the seriousness of the budget and ensure the convergence of all links in the management process.