Analysis Of Budget Control In Group Management And Control

< p > budgetary control refers to the purpose of controlling and controlling a group by means of business plans and business budgets.

The link between budget control and strategic management and control can bring every link of the operation and management of the group's enterprises into the strong embrace of headquarters control.

< /p >

< p > < strong > 1, < a href= > //www.sjfzxm.com/news/index_c.asp > budget control < /a > is the guarantee for effective management of group enterprises < /strong > /p >

< p > 1. connotation of budget control and control < /p >

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

Budget management and control is a management method of the company's overall planning and dynamic control. It is a series of quantitative planning arrangements for the overall business activities of the company. It can be realized: < /p >

< p > 2. function and function of budget control and control < /p >

Budget management can help managers allocate resources more effectively, implement control and evaluation. Comprehensive budget management plays an important role in carrying out enterprise strategy, cultivating enterprise vision and management ability, providing objective criteria for performance evaluation, and promoting internal communication and coordination. P

< /p >

< p > > a href= "//www.sjfzxm.com/news/index_c.asp" > enterprise strategy plan < /a > can help enterprises concentrate their superior resources on the most critical strategic objectives, while budgeting can clear, refine and extend the macro and abstract goals. The information covered by them is more extensive, specific and operable than the strategy and plan.

< /p >

< p > plan is the key to good management. Budget management can help managers learn to predict and prepare for changes in advance.

At the same time, the budget process itself is a process of making the plan a clear responsibility. It encourages managers to make plans for the future, define the direction of business management, foresee problems and formulate countermeasures.

As a tool for managers to plan and control operations, budgeting can help improve management capabilities and place the plan at the center of business management.

< /p >

< p > compared with past achievements, budget objectives and performance are the basis for judging the actual results better and more objectively. The budget provides a benchmark for measuring actual performance.

Judging from the historical results, the main drawback of current performance is that the past may imply inefficiency, while the standards set by the budget can control the utilization of company resources and motivate employees.

Budget control regularly compares and feedback actual results with budget standards. When there is a big difference, it shows that the budget item has been out of control. Action should be taken to find out the cause and actively remedy it.

< /p >

< p > the enterprise conveys the plan of the enterprise to the employees in the form of budget, so all departments and employees clearly know their work goals and plans how to achieve these goals.

Good budgetary activities enable enterprises to communicate from top to bottom and from bottom to top. The budgets of various departments and projects must cooperate with each other in order to play a role. Local interests are subordinated to the overall interests, so coordination work in budgetary management is very important.

< /p >

< p > < strong > two, the five concepts of budget control and control < /strong > < /p >

< p > budget management and control should establish five concepts: the overall concept, the overall concept, the concept of planning, the concept of responsibility and the concept of flexibility.

< /p >

< p > correct idea helps to understand the experience in the practice of budget control and management: < /p >

< p > < strong > three, budgetary control and strategy < /strong > < /p >

< p > budget control is an integrated "a href=" //www.sjfzxm.com/news/index_c.asp "planning process < /a > framework, which originates from the two parts of strategic and operational activities, which are integrated and integrated management processes.

In the process of pformation from strategic activities to operational activities, strategic plans are gradually pformed into operational plans and operational budgets, and strategic control is also pferred to budgetary control.

< /p >

< p > this procedural pformation means that the first year goal of the strategic plan should be concretely turned into the business budget plan of the year, and the control and control will start landing.

< /p >

< p > the whole procedure is not unilateral, and there is a large number of feedback paths: < /p >

< p > < strong > four, business plan and operating budget < /strong > /p >

< p > budget control includes two major contents: business plan and operation budget.

Under the guidance of the strategic plan, the business plan should be made first and the corresponding budgetary plan should be made after the business plan is clear.

< /p >

< p > business plan is a bridge to communicate strategic plan and budget plan.

< /p >

< p > operation budget is the financial pformation and necessary resource allocation process of the business plan, which can be decomposed to the lowest level to ensure the implementation of the business plan.

< /p >

< p > < strong > five, budget control process framework < /strong > < /p >

Budget control must follow strict procedures: budgeting, budget execution, budgeting and budgeting, P is a cycle from starting point to point of departure, and then to starting point.

< /p >