Inventory Management Mode Of Enterprise Management Budget

< p > > a href= "//www.sjfzxm.com/news/index_c.asp" > cash flow < /a > budget can complement traditional accounting examination and control methods, change the traditional accounting to pay attention to profits, sales, costs and other factors, and ignore the examination and control of cash flow.

According to the idea of cash management as the core of the financial budget system, its implementation includes the following contents.

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< p > < strong > 1. < a href= "//www.sjfzxm.com/news/index_c.asp > > financial budget < /a > system construction < /strong > /p >

< p > from the budgetary interconnections, we can see that the financial budget system has systematic characteristics: the production budget must be linked to the sales, and the raw material budget must be linked to the production budget.

There is a close internal link between the budgets, so that we can truly play the role of budget management.

Under the condition of market economy, sales volume is the biggest limiting factor for enterprises. Therefore, sales budget based on sales forecast is the starting point of the whole financial budget, while other business budgets are based on sales budgets, around cash budgets, and provide material and basis for cash budgets.

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< p > < strong > 2. the establishment of the financial budget < /strong > < /p >

< p > the preparation of the budgetary budget mainly adopts the following steps: < /p >

< p > (1) the financial department will send the budget plan and actual implementation of the year to the departments in next year's budget form.

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< p > (2) all departments according to the sales forecast, combined with the budget form requirements and the Department's needs, fill in the next year's budget of their departments.

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< p > (3) the financial department carries out analysis and summarization according to the information reported by various departments.

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< p > (4) coordinate with the Department for data that needs modification.

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< p > (5) the final budget results are reported to the director of the factory for approval.

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< p > (6) decompose the results of the approval.

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< p > in the process of compiling the financial budget, accurate and reliable budget preparation is an important guarantee for the implementation of the budget in the future.

It is far from enough to fill out the statistical tables shown above by all departments. It is necessary to co-ordinate the various departments in the process of budgeting according to the principle of collecting and retaining the funds. It should cut down the water content in the budget and take into account the amount that may be neglected or less.

Secondly, in accordance with the annual budget target quarterly, monthly decomposition indicators, can be treated in accordance with the size and importance of money and other factors.

For larger or more important budgetary targets, monthly budgetary objectives must be listed in order to facilitate effective and timely regulation in the future budget implementation process. For budget purposes with relatively small amount or low importance, the annual budget objectives can be assessed uniformly, or the annual budget target can be divided into 12 months.

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< p > < strong > 3. the implementation of the budgetary budget and < a href= "//www.sjfzxm.com/news/index_c.asp" > regulation < /a > < /strong > /p >

< p > budget implementation is the specific implementation of the budget.

The budget implementation should mainly do a good record of the budget execution and effectively collect and feedback the budget information.

It must rely on efficient budget accounting system.

Our factory mainly uses the two modules of plan management and department management of UF financial computerization software to realize this accounting.

The advantage of this is that it can generate financial accounting statements at the end of each month, and at the same time produce a budget and actual comparison table, which will help to identify problems in time and take countermeasures, and provide a basis for further regulation and control.

To this end, we should set a range between the actual and budgetary difference rates. Beyond this scope, we should ask the responsible department to write a written report and analyze the reasons for the discrepancy.

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< p > budgetary control refers to the coordination and daily control functions in the process of budget execution, and it is a general term of budget coordination, budget adjustment, budget monitoring and other functions.

Budgetary coordination includes two aspects: first, in the process of budget implementation, the coordination of conflicts of interest when the various functional departments are in conflict; and the two is to adjust the actual implementation of the budget and the budgetary objectives, but this coordination is only a fine adjustment, and its effectiveness is mainly to maintain a comprehensive balance and not to make a major change in the budget objectives.

Budgetary adjustment refers to changes in the internal and external environment of enterprises and budgetary changes when there are large deviations in budgets.

It is a major adjustment in the case of "fine-tuning" failure or the functional department's approval of the adjustment requirements made by different projects, so as to better play the guiding and binding role of the budget.

It is precisely because of the rapid changes in the market economy, which may lead to the emergence of projects not included in the budget content, which requires monitoring in the budget implementation process to play a role.

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< p > < strong > 4. the evaluation of the financial budget < /strong > < /p >

< p > after the end of the first budget, we need to analyze the reasons for the difference between the actual budget and the budget target, and make a budget evaluation.

The main purpose of the budget evaluation is two: first, through the analysis and evaluation, we can grasp the operation status, achievements, problems and links of the budget, and find out the causes of the problems, so as to provide ideas for plugging loopholes and correcting errors; two, providing analysis and evaluation, evaluating the results of the budget implementation, and honing rewards and punishments, and providing an important basis for determining the budgetary objectives of the next round of budget management.

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