What are the contents of the budget management system?

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....

Budget management is divided into two categories, investment budget management and production and operation budget management.

1.Investment budget.

The investment decision-making process is the process of preparing the investment budget and selecting different budget schemes. The investment budget is the purchase, reconstruction, transformation and renewal of fixed assets, and on the basis of the feasibility study, when to invest, how much to invest, how much to invest, the period of obtaining benefits, the return on investment, the annual net cash flow, how much time is needed to invest all the investment, etc. With the help of the computer, the investment budget decision-making model is established, and the collected economic information, input and output are converted into quantity, optimized and combined into different budget schemes, and the scheme is optimized.

2.Operating budget.

The plan prepared by the company to achieve the business objectives in a certain period describes the quantitative standards of various basic activities that occurred during the period, including the sales budget and the production budget. Direct material procurement budget, human resources budget, indirect cost budget (including manufacturing expense budget, administrative expense budget, selling expense budget, and financial expense budget), operating profit and loss budget, cash flow budget. Through the establishment of a budget model, the sales budget and other budgets of each division are input into the production and operation budget model for simulation, optimization of the combination, and selection of the best budget plan as the implementation plan.

The operating budget also reflects a statement of the company's business volume, income and expenses. Explain to the company and the heads of departments how to achieve the work objectives, whether the budget items and quantities are reasonable, and clarify what the work standards of each person responsible for each department are.

The budget is the state's annual centralized fiscal revenue and expenditure plan that has been reviewed and approved by legal procedures. It regulates state revenues.

The purpose and quantity of fiscal expenditure reflect the scope and direction of the entire national policy and activities. According to different standards, there are different points for budgets, so let's take a look at the classifications of budgets.

Budget. 1.According to the budget control objective: the overall budget is divided.

priority budgets and general budgets;

2.According to the budget control period: divided into long-term budget, medium-term budget and short-term budget;

1) The company's annual budget period is from January 1 to December 31 of the Gregorian calendar year, which is based on the company's annual business objectives, and the preparation of the annual budget is based on the sales budget, and the annual sales, production, procurement, expenses, and capital expenditures are prepared.

and other budgets to form an annual budget. The overall goal of the annual budget is broken down into each quarter and month, and the monthly goals are listed to facilitate monthly inspection and quarterly adjustment to ensure the achievement of the annual goals. The annual budget is an important basis for setting monthly goals.

2) The duration of the monthly budget is from the 1st of the month to the last day of the month. According to the annual budget and monthly operating conditions, prepare a monthly capital budget for the company's fund balance and expense management.

3) The long-term budget is the company's development planning budget for the next 3 to 5 years, which is the digitalization of the company's medium and long-term strategy, and the long-term budget is an important basis for formulating the short-term budget. After the establishment of the annual comprehensive budget system, the company started the preparation of the long-term budget.

3.According to the budget, the counterpart is as follows: integrated budget and itemized budget;

4.According to the budget scope: Changshou is divided into comprehensive budget and individual budget;

5.According to the content of the budget: it is divided into operational budget (also known as operating budget), capital budget, financing budget, and financial budget.

Usually, the four in one to prepare a statement budget is called the total budget;

6.According to the budget management function: operating budget and management control budget, which are divided into three levels: overall budget, departmental budget and project budget;

7.According to budget items: special budget for capital, special budget for sales, special budget for R&D, etc.;

8.According to the nature of budget guidance: guiding budget (strategic budget), operational budget;

9.By budget type: monetary budget, non-monetary budget. Non-monetary calculations are often part of the plan.

<>1.Strategic Planning Budget: Refers to the budgeting of an organization's strategic goals for the next few years or longer.

2.Business plan budget: refers to the budget formulation of the organization's business activities within a year, including the budget for sales, production, procurement, finance and other aspects.

3.Capital budgeting: refers to the budgeting of the organization's investment decisions, including various investment budgets such as new projects, equipment updates, and IT system updates.

4.Cost budget: refers to the budget for expenses within a certain period of time, including the budget for labor, materials, energy, transportation, advertising, taxation, etc.

5.Cash flow budgeting: refers to the budgeting of the cash inflow and outflow of the organization, which is used to manage cash receipts and expenditures, and plan cash reserves and operating activities.

6.Performance budgeting: refers to the budgeting of organizational goals, tasks, and performance indicators to evaluate organizational performance and determine the achievement of goals.

A comprehensive budget system helps organizations achieve effective budget management, ensure the rational allocation of resources, improve the quality of decision-making, and promote the improvement of business performance.

The budget management system, referred to as the budget system, is a system in which the state organizes budget revenue and expenditure activities, divides the responsibilities, authority, scope of budget revenue and expenditure, and organizational principles, management methods, and institutional settings between the state and enterprises and institutions, between ** and localities, and between superiors and subordinates. The budget management system is an important part of the financial management system. The financial management system in a broad sense includes the budget management system, the tax management system, the financial management system of enterprises and institutions, and the extra-budgetary fund management system, while the financial management system in the narrow sense only refers to the budget management system.

Determine the subject and level of budget management.

The first-level political power constitutes the main body of first-level budget management, and there are five levels in China.

Classification of the scope of budget revenue and expenditure.

How to distribute the financial resources of the state between the state and the local levels is the core content of the budget management system.

2. The division of China's budget management authority.

National People's Congress: Review and approve the draft and implementation report at the same level.

Standing Committee of the National People's Congress: supervise the implementation, review and approve the adjustment plan and decision-making at the same level**: prepare the draft budget and final accounts, report to the National People's Congress, summarize the next level, organize the implementation, decide to use, prepare the adjustment plan, and supervise the implementation of various departments and subordinates.

Finance department: Prepare specific drafts and adjustments, and report regularly.

3. Budget adjustment system and method.

The budget system consists of the following five: **Budget. Budgets of provinces, autonomous regions and municipalities directly under the Central Government.

Budgets of districted cities and autonomous prefectures. Budgets of counties, autonomous counties, cities not divided into districts, and municipal districts. Budgets of townships, ethnic townships, and towns.

1. Budget: Budget refers to the financial budget at the national level, which is formulated and implemented by the government. **The budget is mainly concerned with the formulation of national revenues, expenditures and fiscal policies to manage and regulate the national economy.

2. Budgets of provinces, autonomous regions and municipalities directly under the Central Government: The budgets of provinces, autonomous regions and municipalities directly under the Central Government refer to the financial budgets of all provinces, autonomous regions and municipalities directly under the Central Government in China. These budgets are formulated and implemented by local governments in accordance with budgets and local specific circumstances, including local revenues, expenditures, and the setting of relevant fiscal policies.

3. Budgets of districted cities and autonomous prefectures: The budgets of districted cities and autonomous prefectures refer to the budgets of districted cities and autonomous prefectures in China. These budgets are formulated and implemented by the local governments in accordance with the budgets of the higher levels, including the revenues, expenditures, and specific arrangements for fiscal policies of cities divided into districts and autonomous prefectures.

4. Budgets of counties, autonomous counties, cities not divided into districts, and municipal districts: The budgets of counties, autonomous counties, cities without districts, and municipal districts refer to the budgets of counties, autonomous counties, and some cities without districts and municipal districts in China. These budgets are also formulated and implemented by the local government in accordance with the budget of the higher level, including the specific planning of local revenue, expenditure and fiscal policy.

5. Budgets of townships, ethnic townships and towns: The budgets of townships, ethnic townships and towns refer to the financial budgets at the level of townships, ethnic townships and towns in China. These budgets are formulated and implemented by the local government in accordance with the financial budgets of the higher levels, and involve the revenues, expenditures, and financial policy arrangements of townships, ethnic townships, and towns.

The role of the budget

Take a relatively long-term view of enterprise development, and display various revenues and expenditures in the budget in a quantitative form. The budget needs to be communicated at all levels and departments, coordinated with each other, and understood their respective roles in achieving the overall goal; Establish standards and performance appraisal indicators to measure the progress of completing the overall goal, and provide timely feedback on the resulting discrepancies, so as to correct or improve them accordingly; It can be used for the appraisal of employee performance, and the indicators of the overall budget are broken down to the person in charge.

Budgeting is conducive to improving the basic management of enterprises, and budgeting is the quantification of plans. Rather than simply projecting income and expenditure or viewing the budget as a reflection of the amount of financial figures, a budget is a resource allocation that details the content, quantity, and timing of planned inputs and outputs. Through the preparation of the budget, the company has a clear business goal and a direction for its work.

Budgeting is a kind of **. The budget is a means of control. Budget management is a form of coordination.