What are the links included in budget control, and those six links are included in the links of fina

Comprehensive budget management for businesses.

The root cause of the widespread phenomenon of emphasizing the establishment of budget and neglecting implementation lies in the lack of practical guidance tools for budget implementation control in the theoretical circles.

Treasury. Published Management Accounting.

The Draft Budget Management Consultation No. 200 of the Application Guidelines divides budget control into ex-ante control, in-process control and ex-post control in eight articles, and the corresponding control methods are budget preparation, control with fund approval as the core (matters involving capital expenditure) and budget analysis (matters not involving capital expenditure). The official draft (Cai Kuai 2017 No. 24) has significantly reduced this part of the content, clarifying that budget control includes budget decomposition, process supervision and variance analysis. However, as for how to supervise the process, the guidelines do not propose other control methods and means other than requiring enterprises to establish an authorized control system.

In practice, many enterprises based on the budget control concept of authorization and approval, the budget control is alienated into capital approval and expense control, believing that as long as the budget is exceeded by a penny, it is a manifestation of a high level of budget control. However, this kind of budget control method of cost control deviates from the core principles of budget guidance and business promotion, which will increase the gap between the business department and the financial department and reduce the management efficiency. In serious cases, it can also weaken the motivation of the business department.

Establishing a correct concept of budget control is of great significance to giving full play to the overall budget undertaking strategy and guiding the development of business activities. Combined with practical work, the author summarizes the budget control methods, follows the general control concept of the budget management application guidelines, and summarizes the budget control as including before, during and after the control, and its control positioning is control standard, control process (business) and control result (finance) respectively. From the point of view of the effect of control, the more forward the timeliness of control.

The stronger it is, the greater the effect of the control.

Note: The tick in the above figure refers to the content of the Management Accounting Application Guide.

1. Pre-control standards.

Ex-ante control criteria emphasize that budgeting should be based on business assumptions and business plans, and that clear operational, technical and financial criteria should be set for budget items. For companies with a good management foundation, they can also revise their budget content regularly by rolling the budget.

Clear performance appraisal in advance.

The scheme is also a kind of ex-ante control method, which can guide the daily behavior of business personnel through the incentive and restraint mechanism.

2. Control the process in the process.

The process of in-process control is to emphasize that budget control should be integrated with business management and risk control management, and continuous process control of leading business and process indicators is carried out, so as to achieve the control of lagging financial and result indicators. An effective budget early warning system should be based on leading operational and process indicators.

In practice, the biggest problem facing budget implementation control is in the medium and long-term development plan of the enterprise, in addition to the financial indicators such as income, profit, and expenses.

In addition to target values, there is often a lack of systematic business and process indicators and target values. As a result, there is no way to start in the budget implementation control stage, and the second thing can only be retreated to the financial approval control after the fact.

In a sense, executive control is at the heart of budget management. Only when it is clear how to control it in the future

In my opinion, budget control includes operating budget control and financial budget control.

The enterprise budget should be prepared using the regular budget method and the rolling budget method, the incremental budget method and the zero-based budget method, the fixed budget method and the flexible budget method, the project budget method and the operation-based budget method, and the approved operating budget and financial budget should be issued and implemented, and the budget analysis should be carried out in the implementation process. Wish!

Budget preparation, implementation of financial budget, adjustment of financial budget, financial budget monitoring, budget evaluation and financial budget rewards and punishments.

The operating budget is an estimate of the revenue, expenses and profits of the enterprise; Capital budgeting is the planning and evaluation of the capital investment plan of an enterprise; The financial budget is the arrangement of cash flow made on the basis of the operating budget and the capital budget, as well as the income statement for a certain period and the balance sheet at the end of a certain period.

In order to survive, profit and develop, enterprises must break the boundaries of traditional functional management, regard the enterprise as a whole, pay attention to the comprehensive and coordinated management within the enterprise under the guidance of strategic objectives and strategic plans, and strengthen the planning, organization, control and coordination functions of enterprise management.

The links of financial budget management mainly include budget preparation, financial budget implementation, financial budget adjustment, financial budget monitoring, budget evaluation and financial budget rewards and punishments.

Budget control is the control of the production and operation activities of various departments that are carefully set by the enterprise according to the income and expenditure standards set by the budget regulations. Budget control includes operating budget control and financial budget control. Operating budget control also includes:

Control of sales budget, production budget, direct material procurement budget, direct labor budget, manufacturing cost budget, base production cost budget, sales and management expense budget, etc.

What is budget control? What are the specific steps involved in the budget control process? Budgeting is the use of numbers to prepare a plan for a certain period in the future, that is, financial figures (e.g., in financial budgets and investment budgets) or non-financial figures (e.g., in production budgets) to indicate the expected results.

The concept of "budget" used in the West and China is different in meaning. In China, the "budget" generally refers to the estimated income and expenditure of ** departments, institutions and enterprises approved by legal procedures in a regular period; The Western concept of budgeting, on the other hand, refers to the description of the quantity of the plan, not just the reflection of the amount. Steps:

Budgeting is in fact the first step in the process of sliding the whistleblowing control – the development of standards. Since the budget is a quantitative way to indicate the standard of management, it itself is assessable, so it is conducive to evaluating the effectiveness of work according to the standard; The second step of the control process – identify deviations and take corrective actions; The third step in the control process is to eliminate deviations. There is no doubt that budgeting will lead to improved planning for the identification of credible objectives and the development of standards.

However, the greatest value of the budget also lies in its contribution to improved coordination and control. When budgets are prepared for all functions of the organization, it provides the basis for coordinating the organization's activities. At the same time, as deviations from expected results will be easier to identify and assess, the budget also provides the basis for corrective actions in control.

So, budgeting can help make better planning and coordination, and provide a basis for control, which is the basic purpose of budgeting.

Answer] :d Answer] d

Analysis] Comprehensive budget is a budget management model that is all-round, fully scattered and full participation in the preparation and implementation of the budget. The process of budget control includes preparation, review, implementation of ear residue, analysis, evaluation, and rewards and punishments.

1. It includes three types: budget authorization control, budget review control, and budget adjustment control.

1. Budget authorization control, budget authorization is not a complete authorization to deal with a certain business, it is a conditional authorization, limited by the budget amount. The rights that the authorized person can exercise in the economic dealings of the belt state can only be exercised within the budget;

2. Budget review and control, the content of the final accounts of the completion of the data is probably the following, bidding, bidding documents, final accounts prepared by the construction unit, construction contracts, drawings and related meeting minutes, as-built drawings, concealed records, measurement records, quantity receiving records, on-site visa forms, design changes, etc.;

3. Budget adjustment control refers to the illusory behavior that needs to change the original budget arrangement due to major changes in the actual situation in the process of budget implementation. When budget management makes budget adjustments, the legal procedures to be followed are basically the same as those for budget preparation.