To Start A Clothing Store, Learn The Overall Budget Management First.

< p > to carry out comprehensive budget management, the author thinks that we can start from eight aspects.

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< p > < strong > 1. Clear organizational structure < /strong > /p >

< p > budget management organization is the foundation and guarantee of comprehensive budget management.

The setting up of the organization includes the establishment of the budgetary institutions, the functions of various agencies, the division of responsibility units, and the duties of relevant departments of enterprises.

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< p > < strong > two, establishing procedures and processes < /strong > < /p >

< p > based on the full understanding of the management, business and financial situation of the enterprise, we design the various processes of the comprehensive budget management solution.

The main processes of budget management include defining the responsibilities and responsibilities of the responsibility center, defining budgetary objectives, budgeting, summarizing, reviewing and approving, budgeting and managing, performance reporting and variance analysis, and budgetary indicators assessment.

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< p > < strong > three, implementing comprehensive budget management < /strong > < /p >

< p > budgeting the budget of enterprises according to the principles, methods, procedures and procedures of budgetary management, implementing budgetary management, and assessing the units and individuals responsible for the budget.

Through the implementation of comprehensive budget management, the responsibilities and objectives of managers at all levels have been implemented, and the approval procedures for various expenditures have been simplified, and the efficiency of decision-making has been increased, so that enterprises have a stronger ability to adapt to the market.

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< p > < strong > four, improve the internal a href= "http://www.91se91.com/news/index_c.asp" > management system < /a > /strong > /p >

< p > the internal management system of enterprises not only emphasizes the management of processes, but also pays more attention to quantifying various indicators, especially those that have great influence on the financial situation.

The cost and cost match the corresponding cost drivers, making the cost and expenses more reasonable. The financial sector supervision and information audit are more evidence based, and also reduce the contradiction between the financial departments and the business departments.

The budget provides a basis for enterprise performance appraisal, and is conducive to establishing a fair and reasonable performance appraisal and compensation system.

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< p > < strong > five, the basic concept of establishing a comprehensive budget < /strong > /p >

< p > 1, holistic concept < /p >.

< p > budgeting is based on the company's development strategy objectives and the basic strategies of the enterprises in various specific aspects.

It is based on the following adjustment of organizational structure, clear division of responsibilities and division of authority, and perfect workflow.

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< p > 2, comprehensive concept < /p >.

< p > departments in the preparation of budgets with the company's business objectives as the ultimate goal, with the capital budget as the basis for the preparation.

The budgets of departments must cooperate with other departments to clarify the relationship between powers and responsibilities.

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< p > 3, plan concept < /p >

< p > based on various departments' plans, including various departments' work plan, purchase plan, business development plan, special plan and so on.

The budget is a quantitative embodiment of the work plan, and it also promotes clear and coherent work plans.

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< p > 4, responsibility concept < /p >

< p > all departments, on the basis of full consultation, compile budgets and approve the overall budget issued by the company, which is responsible for the budget execution and control of their departments.

The finance department summarizes the budgets of various departments, and compiles the final budget statements, which are responsible for reporting and Issuing the overall budget and various analysis reports in execution.

The audit department shall organize performance appraisal work according to the budget execution and other factors.

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< p > 5, elastic concept < /p >.

< p > comprehensive budget management and organizational structure, department responsibilities, business processes to cooperate with each other, and implement the Hierarchical Authorization responsibility system.

All levels of managers, within the scope of authorization, make independent decisions on daily affairs and make effective responses to changes in the market situation.

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< p > < strong > six, mining budget < a href= "http://www.91se91.com/news/index_c.asp" > information > /a > source < /strong > /p >

< p > information provided by relevant departments: < /p >

< p > 1, sales plan, according to the history of product sales volume, combined with market trends and product pricing, make annual sales forecast.

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< p > 2, price forecasting, the company combines government departments to price limits, company pricing strategy, the actual price of the year, and the forecast of sales department to the future market and so on.

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< p > 3, product cost calculation, according to the sales plan, combined with the production process and material list, calculate the cost of the product, and analyze the cost structure.

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< p > 4, indirect cost plan, sales department, finance department and general manager office and other sales and management departments make indirect cost budgets.

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< p > < strong > seven, < a href= "http://www.91se91.com/news/index_c.asp > > annual business objective < /a > making key points refer to < /strong > /p >

< p > at the beginning of the budget, when determining the objectives of the company, the key indicators should be used to define the level of performance that the company should achieve; including the company's value objectives, important investment ratios, such as long-term investment ratio, ROI, R & D investment ratio and market development ratio.

Make the budget conform to the market environment changes faced by the company, including: < /p >

< p > 1, adjusted according to the market situation, but the same resource allocation procedure should be used and the management report on the analysis of the market impact on the budget should be submitted.

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< p > 2, in the early stage of budgeting, simulate the possible market conditions and the factors that affect them, and make timely response when companies encounter such market conditions.

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< p > 3, reserve funds that can be used for market opportunities and seize market opportunities.

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< p > 4, making use of other flexible forecasting methods for budgeting, including budget rolling and so on.

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< p > 5, continuous planning and forecasting, organizations should have flexibility that varies with market conditions.

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< p > < strong > eight. The main points of budget execution and monitoring refer to < /strong > < /p >

< p > the quarterly budget is rigid, and the budget is not allowed to be adjusted quarterly unless the normal budget adjustment process is carried out.

In the quarter, the same subject budget can be adjusted monthly, and some related expense subjects can be adjusted between subjects. However, for companies preparing to strengthen the control costs, it is not allowed to adjust monthly and inter disciplines.

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< p > for a professional department to check and the cost is implemented to a specific budget with higher departmental costs and inconsistency with revenue, the finance department can take the method of total control, which is specifically controlled and allocated by the professional departments, and the finance only checks whether the total amount is within the budget.

For all actions leading to expenditure, department managers and finance departments need to check with department budgets.

In the process of budget implementation, we should define the assessment scope and assessment strength of budgetary differences.

The acceptable fluctuation level of each or every category of budget discrepancy is not linked to the results of performance appraisal within this fluctuation range.

Budgetary data are the data sources and basic reference of key performance indicators, and the implementation of budget is included in the performance appraisal management system.

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