Comprehensive budget management tools and enterprise management level of

Comprehensive budget management tools and enterprise management level of Abstract: The overall budget management is a method of internal control, is characterized by control, motivation, evaluation and other functions for the implementation of an integrated business strategy, management mechanism, to correctly understand and apply the overall budget management tool for enhancing the level of Enterprise Management to strengthen internal control has very important significance. From the nature of a comprehensive budget management, as well as with the traditional distinction between the concept of starting the budget, pointing out that a comprehensive budget management organization for the establishment and management principles, focusing on analysis of the rolling of the budget approach and focus on ensuring the success of a comprehensive budget management Several factors were analyzed, for businesses to correctly understand and apply this management tool has enlightening. Key word word文档格式规范word作业纸小票打印word模板word简历模板免费word简历 s:: knowledge and use; overall budget management Comprehensive budget management is a method of internal control, this method since the last century, 20 years in the U.S., General Electric, DuPo nt, General Motors and other companies after being elected, quickly became a large industrial and commercial enterprise standard operating procedures, from the initial The plan, coordinated Development of both to the current control, motivation, evaluation and other functions for the implementation of an integrated business strategy, management system, comprehensive budget management has been at the core of internal controls. As our businesses have gradually into the international community to participate in international competition, and overall budget management has gained unprecedented attention, its philosophy has been widely recognized and gradually into the practical Application stage. However, in practical Application process, we found that many enterprises have failed to get out in the traditional sense budget concept, the operation into the form, can not correctly understand and use the overall budget management tools, to achieve the desired enhancement of enterprise's management level, strengthen their internal control of the purpose, which is currently a challenge for Chinese enterprises. The concept of a comprehensive budget management, nature and composition Overall budget is about the business during a given period (usually for one year or a given period) operating, financial and other aspects of the overall forecast. It is a management tool, but also a systematic management approach, through the rational allocation of business people, financial, material and other strategic resources to help enterprises achieve the established strategic objectives and corresponding performance management with strategic goals to monitor progress in implementing the , control costs, and forecast demand for funds and profits. Its preparation, implementation and adjustment of all departments involved in business and principal officers. Comprehensive budget management is focused on corporate Strategy as a management mechanism, the basic point is that through the budget preparation and implementation to replace the management, making it an automatic control mechanisms. As a management mechanism, on the one hand with the market mechanism and the relative then, everything to the market as a starting point, on the other, internal management and business organization and operation mechanism is relatively Then, implement the powers and responsibilities to the principle of benefit, as well as decision-making power, executive power and to supervise the principle of separation of three powers, rights-of checks and balances to ensure the normal operation of the mechanism. A correct understanding of overall budget management, and to pay attention to the difference between the following concepts: (1) a comprehensive budget does not mean that prediction. Projections are based on a comprehensive budget is projected that the results of the response of the program is aimed at forecasting the results of a risk taken to remedy the situation and defense systems, the effective overall budget is an important measure to prevent risks enterprises. (2) a comprehensive budget does not mean that financial plan. Overall budget is comprehensive business plan, financial plan is only p Art of the overall budget, but not all; from the budget format, the full budget for the currency type can be also be a physical style, while the financial plan is limited to the performance of the currency-style ; from the scope of point of view, a comprehensive budget is an integrated management system, involving various departments and different levels of business, while the financial plan preparation and implementation of controlled primarily by the financial sector. (3) The full budget is not a pile of data and forms a list, but a fit with the corporate governance structure, a set of management system, a sound overall budgeting system is perfect, a manifestation of corporate governance structure. A comprehensive budget management goal is to corporate strategic objectives, through a comprehensive budget management to the enterprise's strategic intent to implement specific, long-term and short-term project to communication and convergence. Overall budget and in the traditional sense budget is two completely different concepts. In addition to the full budget includes the traditional sense of the various aspects of the budget, but also includes corporate and departmental annual operational plans. In particular, the overall budget comprises mainly three parts: the operating budget, capital budget and financial budget. Operating budget includes sales budget, production budget, cost estimates and cost estimates 4 content, and Marketing budget is the most enterprise market forecast analysis to determine the expected sales during the budget period varieties, quantities, unit prices and sales revenues and other indicators in It is the leading operating budget is the starting point for the preparation of other budgets. Capital budget is mainly for long-term assets used in the procurement spending plans and its sources of supply of the funds needed to conduct budget. Capital budget in the enterprise's financial decision-making is very important, asset demand forecast errors often lead to serious consequences, if the assets invested enterprises will bring unnecessary expenditures, if the Investment is too small, then the company will not have modern facilities and the loss of competitiveness. Financial budget includes a cash budget is expected profits, is expected to balance sheet, cash flow is expected to four elements. The financial budget to operating budget and capital budget for the foundation of enterprise-wide budgeting, financial results reflected. 2 full budget management organization and management principles Standardized organizational structure and management principles of a comprehensive budget, an important guarantee for success. From the establishment of the principle of organization in terms of, mainly including the following three points: ①to set overall budget management system, multi-level framework, including the top-down authority, decision-making bodies, the permanent four implementing agencies and executing agencies; ②clear structure at all levels in the overall budget management system in the positioning and responsibilities; ③clear and comprehensive budget management system, the main control point and approval limits. The composition and functions of the agencies are as follows (see Table 1): Organizations in the establishment of norms, based on the success of the overall budget management should consider the following principles: (1) hard constraints principles: Any business should be included in the budget of the projects included in the budget must be within the control of the budget, if passed, no person shall be amended lightly. (2) The combination of powers and responsibilities of the principle of reciprocity: standard budgeting department and finance department of the division of responsibilities and clearly the financial sector's role in the budget process is to coordinate, organize, and summarize the budget overall balance. (3) The revenue and expenditure line principle: that the cash income of all sectors should return to the financial sector, can not retain cash; cash expenditures for various departments in accordance with the budgetary provisions allocated by the implementation of the financial sector. (4) Fine principles: an important budget item should be refined to a quarterly or even monthly, in particular, cash income and expenditure budget and cost budget. (5) advanced and reasonable principles: to ensure the budget targets set reasonable and realizable. (6) authorize the principle: the implementation of the budget approval