Who knows how a full budget is structured?

On the basis of the future business environment, the comprehensive budget determines the operation and management objectives during the budget period, decomposes and issues them to various economic units within the enterprise layer by layer, and reflects the planning and arrangement of the production, operation and financial activities of the enterprise in the form of value. The enterprise includes all economic activities such as operation, investment, and finance, as well as the personnel, finance, and material aspects of the enterprise, as well as all aspects of supply, production, and marketing.

All of them must be included in budget management, and a comprehensive budget system consisting of a series of budgets, such as operational budgets, investment budgets, fund-raising budgets, and financial budgets, should be integrated and colluded. As a management system that has played a significant role in promoting the maturity and development of modern enterprises, comprehensive budget management is a major method of internal management and control of enterprises.

Basic features of budget management

1. Resource allocation: Budget management can integrate and optimize enterprise resources, save transaction costs through internalization, and maximize resource utilization efficiency.

2. Management coordination: For enterprises, especially large enterprises, the management span is increased, and it is necessary to strengthen the coordination of management through a mechanism. Budget management replaces management through the operation of systems, which is a kind of system management rather than human management.

3. Full participation: budget management is not only a matter of the financial department, but a comprehensive and comprehensive management of the enterprise. The budget management process involves all departments and all employees of the enterprise, and it is a mistake to think that budget management is a department management.

The above content refers to Encyclopedia - Full Budget.

The composition of the comprehensive budget includes three major parts: the operational budget, the operating budget and the special decision-making budget.

1. Operating budget refers to the various budgets of sales, production, material procurement, and manufacturing operations that are directly related to the daily business activities of the enterprise.

2. Operating budget refers to the budget directly related to the daily business of the enterprise and has substantial basic activities, usually related to the calculation of the income statement of the enterprise, mainly including: sales budget, production budget, direct material consumption and procurement budget, direct labor budget, manufacturing cost budget, product cost budget, ending inventory budget, sales and management expense budget, etc.

3 Special decision-making budget refers to the one-time important decision-making budget that does not occur frequently in the enterprise. The special decision-making budget can most directly reflect the results of decision-making, and is the further planning of the actual selected option.

The comprehensive budget consists of three main components: the operational budget, the specialized decision-making budget and the financial budget.

a) Operational budget:

The business budget is the foundation, which mainly includes the sales budget, production budget, direct material and procurement budget, direct labor budget, manufacturing cost budget, product cost budget, ending inventory budget, sales and management budget directly related to the daily business of the enterprise. Among them, the sales budget is the starting point for the preparation of the business budget.

2) Special decision-making budget:

The special decision-making budget refers to the budget prepared by the enterprise for those one-time business activities that do not occur frequently during the budget period, mainly including: the capital expenditure budget related to the purchase, renewal, transformation and expansion of fixed assets prepared according to the conclusion of long-term investment decision-making; Production and operation decision-making budgets related to resource development, product transformation and trial production of new products.

3) Financial Budget:

The financial budget mainly reflects the cash receipts and expenditures, operating results and financial status of the enterprise during the budget period, including: cash budget, estimated income statement and estimated balance sheet. The financial budget is drawn up from the operational budget and the special decision-making budget, and is the main body of the entire budget system.

The overall budget mainly includes the operational budget, the special decision-making budget, and the financial budget. The various budgets interact with each other and are linked to form a complete and comprehensive budget system. The operational budget and the special decision-making budget are the basis of the financial budget, and the financial budget is dependent on the preparation of the operational budget and the special decision-making budget, and is the main body of the entire budget system.

What does "full budget" mean? There is no such term. There are full life cycle project cost management, construction settlement whole process project cost management, and full factor project cost management.

Which one are you asking, and are you from the developer's point of view or the builder's point of view? Different perspectives cover different levels of content. It is recommended to learn it systematically.

1. Operational budget.

The business budget, also known as the operating or operating budget, is a budget that reflects the substantive business activities such as daily life, production, sales, and management during the budget period of the enterprise.

2. Special budget.

The special budget is the budget prepared for the long-term investment projects or one-time special business that does not occur frequently for the enterprise, which includes the capital expenditure budget and the one-time special business budget.

3. Financial budget.

The financial budget is a budget that reflects the estimated cash income and expenditure, operating results and financial position at the end of the budget period in the enterprise's budget, which includes the cash budget, the estimated income statement and the projected balance sheet.

In modern enterprise management, the overall budget management system plays an important role. It is a data- and analytics-based management tool designed to help businesses effectively plan, execute, and monitor budgets and achieve the goals of financial control and performance management. A comprehensive budget management system combines budget preparation, execution, analysis and reporting to provide a full range of support and guidance, thereby improving the company's business decision-making ability and resource utilization efficiency.

In this context, the comprehensive budget management system of Jingbei Butler came into being. It can help enterprises effectively implement comprehensive budget management and achieve the following functions: 1. Simplify the budgeting process

The comprehensive budget management system provides intelligent budgeting templates and calculation formulas, simplifying the complex budgeting process. Through the data from....

What does full budgeting mean? What's the use?

Dear and hello, a comprehensive budget is an organism composed of a series of budgets arranged in an orderly manner according to their economic content and interrelationships. Generally, a complete comprehensive budget consists of three components: the operating budget, the special decision-making budget, and the financial budget. Operating budget refers to a series of budgets directly related to daily business and substantive basic activities, sometimes referred to as business budget, which mainly includes sales budget, production budget, direct material budget, direct labor budget, manufacturing cost budget, product cost budget, end of the period inventory cost budget, sales expenses and management expenses budget.

Classification of the full budget:

1. The comprehensive budget is divided into long-term budget (such as long-term sales budget and capital budget, and sometimes long-term capital raising budget and research and development budget) and short-term budget (such as direct material budget, cash budget, etc.) according to the budget period involved.

2. The comprehensive budget is divided into special budget (such as direct material budget, manufacturing cost budget) and comprehensive budget (balance sheet budget and income statement budget) according to the content involved.

3. The comprehensive budget is divided into investment budget (such as capital budget), operating budget (or operating budget, including sales budget, production budget, cost budget, etc.) and financial budget (including income statement budget, cash budget and balance sheet budget, etc.) according to the business activities involved.

The role of the overall budget includes clarifying work objectives, coordinating departmental relations, controlling day-to-day activities, and evaluating performance standards.

1. Clarify the work objectives.

As a kind of plan, the budget stipulates the overall goals of the enterprise for a certain period of time and the specific goals of all levels and departments. In this way, each department understands the relationship between the economic activities of the unit and the business objectives of the whole enterprise, clarifies their respective responsibilities and the direction of their efforts, and completes the overall strategic objectives of the enterprise from their own perspectives.

2. Coordinate departmental relations.

The comprehensive budget incorporates all aspects of the work of the enterprise into the unified plan, and promotes the budgets of various departments within the enterprise to coordinate with each other, closely link and achieve balance. On the premise of ensuring that the overall goal of the enterprise is optimal, organize their own production and operation activities. For example, under the business policy of sales to production, the production budget should be based on the sales budget, and the material procurement budget must be connected with the production budget.

3. Control daily activities.

Budgeting is the starting point for business management and the basis for controlling daily economic activities. In the process of implementing the budget, all departments should timely disclose the actual discrepancies from the budget and analyze the reasons for them through measurement and comparison, so as to take necessary measures to eliminate weak links and ensure the smooth completion of budget targets.

4. Assessment performance standards.

The indicators determined by the enterprise budget are also the basic yardstick for assessing the work performance of various departments. When evaluating the work performance of various departments, it is necessary to analyze the degree and reasons for deviating from the budget according to the fulfillment of the budget, clearly define responsibilities, and clearly distinguish rewards and punishments, so as to urge all departments to work hard to accomplish the goals set in the budget.

Full Budget:

The comprehensive budget refers to the development strategy of the enterprise, on the basis of the future business environment, to determine the management objectives during the budget period, layer by layer, issued to each economic unit within the enterprise, and in the form of value to reflect the production and operation of the enterprise and the financial activities of the plan.

The characteristics of the comprehensive budget are embodied in the "three all-round", the whole process, and the budget management mode of full participation in the preparation and implementation of the budget. All-round:

All economic activities should be included in the budget system, and the whole process: all economic activities should be included in the budget management process before, during, and after the event. Full participation:

All departments, units, posts, and personnel at all levels jointly participate in the preparation and implementation of the budget.