After Making A Budget, We Should Conduct Regular Reviews.

After the budget is completed, the budget managers must go through the preparatory steps such as decomposition, release and specific explanation of the budget to ensure the orderly implementation of the budget and ensure that the budget system works well. In the process of implementing the comprehensive budget, we should mobilize all kinds of financial and material resources, and mobilize and make full use of human resources. Even in the implementation process, we should respect employees, give full play to the initiative of the staff, and create the atmosphere of "our budget" in our employees, rather than "this is the budget you impose on me". After each business activity is actually completed, the manager will make a difference analysis between the actual performance and the original budget, and find out whether the operation is carried out according to the original budget. Is there any deviation and how big the deviation is, so that the management can find problems in time, correct the deviation and ensure the implementation of the budget.

comprehensive budget The establishment of the budget is the implementation plan of the whole budget, and budget execution and control is the most important part throughout the budget. The implementation and control of the budget clearly define the priorities of the work and make the budget accordingly. Difference analysis It is also a rich experience to draw up the forecast and budget for the next period. Evaluating the implementation of the budget and supervising the implementation and implementation of the budget can strengthen and improve the internal control of enterprises, and better play and mobilize the human resources of enterprises.

The ancients said: "in the management activities, if there is no supervision and assessment, then the beautiful angel will become a terrible devil." To describe the budget. Evaluation The importance of work is quite appropriate. Without budgetary appraisal, the enterprise budget can only stay in the mirage of paper, lose control and become a mere formality, budget management will become worthless. Therefore, it is essential to find out the difference between the actual performance and the budget standard, and analyze the reasons for the discrepancy. Budget execution should be used as an important basis for assessing annual performance of departments, and should also serve as an important basis for assessing personnel resources of departments concerned, so as to ensure that the comprehensive budget is thoroughly implemented from beginning to end. Its main purpose is also a comprehensive evaluation of the budgetary execution of individual units and individuals.

Under the guidance of the strategic objectives of enterprises, budgetary management of enterprises, through budgeting, execution, control, performance evaluation and a series of activities, comprehensively improves the management level and efficiency of enterprises, and realizes a management method of maximizing enterprise value. Although our enterprises have accumulated a lot of valuable experience in internal management and cost control, some enterprises have also made plans and budgets, but there is still a big gap between what we call comprehensive budget management. Comprehensive budget management, a modern management method widely promoted at home and abroad, has met the requirements of the development of the market economy. It has played a significant role in promoting the internal management, developing the market and improving the efficiency of enterprises. However, due to the fact that the implementation time of our enterprises is not long, we need to sum up experience and learn from others in the process of practice. We should change and improve the budgetary management system of our enterprises in combination with China's national conditions, so that the management of Chinese enterprises can take a new step.