Comprehensive Budget Is The Key To Enterprise Management.

< p > < strong > budget control should be cautious < /strong > < /p >.

< p > < a > href= > //www.sjfzxm.com/news/index_c.asp > budget control > < /a > the standard is the budgetary index of all kinds of budgets, namely operation budget, capital expenditure budget and financial budget.

After the budget is started, strict control must be carried out on the basis of budgetary standards. The expenditure items must be strictly controlled within the budget, and the revenue items must complete the budget. Cash flow must also meet the daily and long-term development needs of enterprises.

The financial department should set up the control evaluation system according to the approved budget, and timely reflect the implementation of each department's budgetary indicators. If there is any abnormal situation, the relevant departments should be informed in time. The finance department should not approve the overspending. If it is really necessary expenses, the relevant departments should seek approval from the board of directors.

If the actual situation is found to be larger than the annual < a href= "//www.sjfzxm.com/news/index_c.asp" budget deviation < /a >, the budget adjustment can be carried out in the middle of the year.

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< p > < strong > budget execution should be supported by the executive. < /strong > /p >

< p > after the budget is completed, the management personnel should go through the preparatory steps such as decomposition, release and specific explanation of the budget before the budget execution, so as to ensure the orderly execution of the budget and ensure 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.

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< p > the establishment of a comprehensive budget is the implementation plan of the whole budget, and budget execution and control are the most important parts throughout the budget. The implementation and control of budgets clearly define the priorities of the work. The analysis of budget variance provides more valuable experience for future budgeting and budgeting.

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.

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< p > < strong > after making the budget, we should carry out < a href= > //www.sjfzxm.com/news/index_c.asp > evaluation > /a > /strong > /p >.

< p > the ancients said: "in the management activities, without supervision and assessment, the beautiful angel will become a terrible devil."

It is very appropriate to describe the importance of budget appraisal.

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.

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In short, the overall budget occupies an important position in the operation of enterprises. The overall budget compilation method is very particular. The budget control must be very prudent. The implementation of the budget should be supported by the implementers, and the budget should be evaluated regularly after the budget is made.

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< p > comprehensive budget management, a modern management method widely promoted by enterprises at home and abroad, has adapted to the requirements of the development of the market economy, and 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 our experience in the process of practice and learn from others. We should combine our national conditions to change and improve the budgetary management system of Chinese enterprises, and to make Chinese enterprise management take a new step. < /p >