Comprehensive Budget Occupies An Important Position In The Operation Of Enterprises.

In the enterprise management, the comprehensive budget is composed of a series of budgets, and the budgets are interrelated.

The sales budget is the starting point of the annual budget, and the enterprise establishes the long-term sales budget according to the long-term market forecast and production capacity, and based on this, determines the sales budget of the year, and determines the capital expenditure budget according to the financial resources of the enterprise.

According to the sales budget, the enterprise will compile the production budget and sales cost budget, compile the direct material budget, the direct labor budget and the manufacturing cost budget according to the production budget, and then draw the product cost budget; then compile the management cost budget according to the management department's condition; and according to the year of the year.

To prepare budgets for financial expenses; to prepare capital budgets based on sales budgets, product cost budgets, capital expenditure budgets, and cost budgets, and finally to arrive at projected profit and loss accounts, projected balance sheets and projections.

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It can be seen that the comprehensive budget is very important in the operation of enterprises.

It is the struggle of all departments at all levels.

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For example, the sales target of the sales department, the production target of the production department, the cost control target of the management department, and the financing target of the finance department will be determined in the budget.

And a comprehensive budget is a coordinating tool for all departments at all levels.

Due to the different responsibilities of enterprises at all levels, there are conflicting objectives.

The enterprise budget is highly comprehensive. It represents the best plan of the enterprise as a whole. It can make the work of all levels of departments coordinate on this basis.

When the operation and development of enterprises are constantly developing and expanding, the comprehensive budget is the control standard of all departments at all levels.

Because the budget is the basis for controlling economic activities and the criterion of reasonableness. When the actual state and budget are quite different, enterprises can find out the causes from the budget so as to take prompt measures and arrange business activities rationally.

When the operation of enterprises has achieved remarkable results, the comprehensive budget has become the basis for the assessment of all departments at all levels.

As long as the budget is used as the basis for assessment, managers are better than the past performance as a basis for examination.

Because the operating conditions of enterprises exceed the previous year or the best level in history, they can only show progress, but can not show that this progress has reached its due level.

It can be seen that the role of a comprehensive budget in the operation of an enterprise is very important. If we want to achieve better economic benefits, we must start with a comprehensive budget.

First of all, in the process of compiling a comprehensive budget, the relevant personnel should make a rational analysis of the changes in the enterprise environment, so as to ensure that the enterprise's revenue growth and cost saving plan are practical.

When budgeting, we can adopt "top-down" and "bottom-up" at the same time, and finally make a comprehensive balance.

"Top-down" means that the management determines the annual gross profit target, the total sales target and the total cost target according to the long-term development plan of the enterprise, and then decomposes the task to the departments.

"Bottom-up" refers to the compilation of relevant budgets by the most grass-roots units according to specific circumstances, and then reporting them gradually.

There will be a certain gap between the budgets made by the two methods, which requires the budget committee to examine and balance comprehensively, and then compile a budget that can satisfy the management requirements as far as possible and make the grass-roots units work willingly.