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The existence of our country enterprise comprehensive budget management problems and improvement methods

Author: WangXi From: www.yourpaper.net Posted: 2010-07-03 11:27:34 Read:
Keywords: the comprehensive budget management in improved
Abstract: comprehensive budget management of is the management thought and method of system, is a kind of effective method of management control and optimization of enterprise management.The implementation of a comprehensive budget management, for enterprises to establish a modern enterprise system, improve the management level, enhance competitiveness has important significance.However, at present, most enterprises in China in terms of overall budget management, there are still some problems.This paper analyzed several misunderstandings of comprehensive budget management in enterprises and corresponding measures were put forward, to do a comprehensive budget management, improve enterprise efficiency.
, comprehensive budget management and the principle of
Comprehensive budget is about enterprise in a certain period of time, capital operation, financial and other aspects of the overall plan, it will enterprises of all economic activity in monetary form.Finally to reflect the comprehensive budget is a set of projected financial statements and other schedule, is mainly used to enterprise planning period of all economic activities and related financial results.According to the business activities, the budget can be divided into financial budget and non - financial budget.Among them, the financial budget is about financing and budget; non - financial budget is mainly refers to business budget, forecast and planning for basic economic behavior of enterprises.
Comprehensive budget management is to guide enterprises in the strategic target, forecasting and planning for the future full, comprehensive business activities and the corresponding financial results, and through the monitoring of the implementation process, the actual performance and budget goal of continuous control and analysis, improve and adjust the guide business activities which and when, in order to help managers more effective management of enterprises and to maximize the realization of strategic objectives.
Comprehensive budget management has the following principles: (1) dynamic.Comprehensive budget is not just a point to the budget, but also a progressive concept, is continuous.The comprehensive budget management must analyze the life cycle various dynamic changes in the environment such as enterprise groups, different stages of the budget management is different; (2) mechanism.Comprehensive budget itself is a process of mechanism, has the program clear, need to project, preparation, approval, implementation, supervision, evaluation and so on, it is a kind of mechanism of self-restraint, self-management; (3) market.Financial budget is around the market operation regulation of group enterprises, so the comprehensive budget management is to benefit as the starting point, take the market as the guidance, security market and comprehensive control of business group enterprise production plan management mode to the financial management system of business groups; (4) application.Financial budget management of group enterprise with practical application of clear, clear purpose.It is not just a concept, specific plan is working, the fundamental purpose is to improve work efficiency, promote the development of the enterprise group.
two, China's enterprise implements the comprehensive budget management problems in the process of
In recent years, with China's accession to the WTO, more and more people realize that in the environment of the future of economic integration, improve the only source competition ability to internal management ability of enterprises.However, because of the budget management in China's development time is short, from look on the whole, the application of budget management in the enterprises of our country is not universal.Even if is the implementation of the budget management of the enterprise, also there is a big gap between the level of its application with the developed countries, there are many blind areas of understanding and practice, needs to be improved in its science and rationality.
1, the comprehensive budget management knowledge is not in place
The real purpose of budget management of enterprises is to maximize the planning, coordination, control, assessment tools to achieve enterprise value characteristics using the budget.Some enterprises responsible person simply "budget" as the "budget", even as the "financial department budget", or even that plans and measures of budget management is financial department to control capital expenditure.In fact, despite all the budget for the final performance of the financial budget, but the budget management is not just the financial sector.The financial sector's main function is to provide the principle and method of budgeting from financial angle, and the budget summary and analysis.So the comprehensive budget management system is not very good play, eventually led to the comprehensive budget management in trouble.
At present, many enterprises also can not accurately grasp the definition of comprehensive budget management, financial budget is so simple that behavior, develop and control by the financial department is responsible for the budget, even the budget as financial department to control the capital spending plans and measures.Comprehensive budget management is a set of business budget, investment budget, capital budget, profit budget, expenditure for wage budget and management cost budget is one of the comprehensive budget system, budget content relates to business, capital, finance, information, human resources, management of all aspects of.Despite the various budget eventually can be represented as a financial budget, but the budget is the basis of all kinds of business, investment, finance, human resources, research and development and management, these contents are not financial department can determine and so.The role of financial sector in budgeting is mainly from the financial angle for each department, each business budget provided on the principles and methods of budgeting, and of all kinds of budget summary and analysis, rather than replace concrete Department budget.
2, the budget method too mode
Budgeting is the implementation of budget management is the starting point of enterprise group, but also the key to budget management.Group enterprises to adopt what method of preparation of the budget, has a crucial impact on the budget target, which directly affects the effect of budget management.
Budgeting method different to adapt to different situations.In western countries, especially by fixed budget, flexible budget, rolling budget, zero-base budget and the probability of the United States of America budget budget method.The majority of our country enterprise group uses the increment or decrement of budgeting method in practical work.There are three main reasons: (1) to increment or decrement budget is simple, just a year of actual data for adjusting the formation of the budget, also can make the budget index close to actual need not spend too much effort; (2) can leave space for a supply of sth. behavior budget index determination (; 3) acknowledge rationality of historical levels.
Although the increment or decrement has considered some non-normal factors, but the increment or decrement of amplitude is subjective to a large extent, the budget compilation failed to really play the role of improving efficiency.
In fact, the direct purpose of budget management has three: one is to make full use of the value chain analysis, non value-added factors excluding economic behavior; two is to pass a budget to determine the coordination of departments and units, to distinguish between the various economic behavior of the order of priority; three is to ensure that all kinds of economic behavior helps to realize the goal of enterprise strategy.Therefore, in accordance with the implementation of budget management purposes, must be combined with the practical condition of specific departments, units in the preparation of the budget, to the economic content of different should adopt different budget plan, not the budget model, but should not hope the application of budget management software through standard instead of budgeting method selection.
3, the budgetary slack
Target inconsistency and conflict of interest tend to produce budget slack.The target is inconsistent, can lead to conflicts of interest between different interest groups.In the traditional budget, inconsistent goal is mainly reflected in the implementation process of the budget, showing a negative confrontation or conflict.In the modern budget, inconsistent goal is mainly reflected in the budgeting process, manifested as slack budget index.In addition, the information asymmetry will also appear budget slack.In budget management, information asymmetry refers to the lower with the budget related information and they don't have, this asymmetry in the budgeting process, lower participation in budget making higher chance to understand the real situation of each department, exposure to some private letter departmental information, but this is not a direct contact.Lower levels can be modified for superior information, supply or limited information, the obtained may be incomplete and not the original information.In this case, the lower by virtue of their information advantage, will participate in the budget opportunities, establish a more relaxed budget.
4, the overall budget management control and evaluation mechanism is not perfect
At present, most enterprises of our country have heavy preparation, implementation of the light phenomenon in the comprehensive budget management.Because a lot of enterprise group has not yet been established to improve the budget management system, the lack of strict and effective oversight mechanism, execution of arbitrary large, in the analysis of the budget implementation, only will be simple and the proportion of the budget implementation value calculation, analysis and no quantitative deep into the budget differences, it is difficult to determine the cause of the budget, difference the, unable to budget implementation and business conditions are linked together organically.In fact, the budget as a systematic process, preparation, on its execution, monitoring and
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