How To Carry Out The Comprehensive Budget Of A Group Company

< p > compared with the monomer company, the group company should set up a complete budget control system.

Business budget is a series of quantitative planning arrangements for the overall business activities of the company. It can realize the continuity of strategy, standardize and control the operation, and guide the staff.

The business budget and strategic plan are integrated into a planning process framework. Under the guidance of the strategic plan, the business plan is made first, and the corresponding budgetary plan is made after the business plan is clear.

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The general requirements of < p > group a < href= > http://www.91se91.com/news/index_c.asp > Budget Management > /a > include: group headquarters as investment center, according to the overall development strategy structure and phased target, put forward the overall budget framework of the decision making plan, and then use the top-down, bottom-up, up and down budget organization procedure.

From the perspective of market competition intensity and effective support ability of various economic resources, such as human resources, production data resources, technical information resources, management resources, etc., the comprehensive analysis, decomposition, argumentation and feedback, communication and coordination of the proposed decision plan are carried out.

Once the proposed scheme is set up for the headquarters of the group and is specifically implemented as the responsibility budget or responsibility objective of each tier member enterprise, the responsible unit and the responsible person, it will have a mandatory constraint effect, and all potential must be mobilized and implemented.

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< p > > a href= "http://www.91se91.com/news/index_c.asp" > budget establishment < /a > after completion, the budgetary objectives have become the a href= "http://www.91se91.com/news/index_c.asp" of each responsibility center and every employee. The goal of the work is < /a >, which requires strict control of the budget in the execution process. The expenditure items must be strictly controlled within the budget, and the revenue items must complete the budget to ensure the realization of the target profits.

In the process of budget execution, it is required to submit the budget report regularly, and the budget report must be refined to ensure that the system's capacity reaches the business goal, because the target of capacity is the most critical, and the financial goal is only another embodiment.

In other words, budgeting should go deep into the industrial operation, including the redesign of the budget system.

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< p > if the market situation changes or other special reasons have caused major obstacles to budgetary realization, the responsible units concerned must analyze the causes in time and submit a budget amendment application to the budget management department according to the procedures. The extent of the amendments shall be approved and approved by the general manager or board of directors of the group. If the project is included in the extra budgetary items, if the budget reserve exceeds the budget, it shall be examined and approved by the group's budget management committee and the board of directors.

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< p > budget evaluation is the assessment and evaluation of the results of budget execution at various levels of responsibility departments or responsibility centers of enterprises, and it is an effective form of encouragement and constraint for managers to implement them.

The budget evaluation has two meanings. One is the evaluation of the entire budget management system, that is, the evaluation of the business performance. It is an effective measure to improve and optimize the profit budget management system. Two, it is the evaluation of the budget executor and the evaluation of its performance. It is a necessary measure to realize budgetary constraint and incentive function.

Budget evaluation is part of the budget control process, because budget execution and completion must be evaluated timely. Therefore, it is a dynamic evaluation and a comprehensive evaluation.

Budget appraisal is a link between the preceding and the following in the whole profit budget management cycle.

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< p > comprehensive budget has played a crucial role in promoting the maturity and development of modern enterprise management.

The comprehensive budget is an organic whole consisting of a series of budgets according to their economic contents and their mutual relations, which mainly includes the contents of business budget, capital expenditure budget and financial budget.

The comprehensive budget has become the core method of management control. David Ollie, a famous management scientist, said that the comprehensive budget management is one of the few management control methods that can integrate all the key problems of the organization into a system.

If you want to know the latest ideas of Sinicization management, please pay close attention to the latest developments of management consulting expert Zhao Meiyang.

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