What are the main contents of comprehensive budget management?

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....

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.

It helps managers to identify achievable goals by planning specific behaviors.

First of all, budget management is an effective means of making plans. Budgeting helps managers determine achievable goals by planning specific actions. In the process of creating a budget, managers must consider various possible scenarios to make the plan more clear and targeted to help the business achieve its goals.

Second, budget management can promote cooperation and exchange. The general budget coordinates the activities of the various departments in the enterprise. Budgeting is an effective means of communication that touches all corners of the business, promotes cooperation and exchange, and ensures coordination between departments.

Thirdly, budget management has a direct impact on performance evaluation. Through the budget management of the enterprise objectives and the organization and implementation, it can promote the realization of the objectives of the enterprise, ensure the continuous improvement and optimization of the objectives of the enterprise, and is a good management model that reflects the performance of the enterprise.

Advantages of budget management

1. Motivate employees

It is precisely because of the above advantages of budget management that it can be widely used in large enterprises and achieve good results. Under the guidance of the strategic objectives of the enterprise, the enterprise budget management is to comprehensively improve the management level and operational efficiency of the enterprise through a series of activities such as budget preparation, implementation, control, evaluation and incentives, and realize the maximum value of the enterprise.

2. It is the quantification of the plan

Budgeting is not a simple projection of income and expenditure or a reflection of the amount of financial and financial resources, but a budget is a kind of resource allocation, a detailed description of the content, quantity, and timing of the planned inputs and outputs. Through the preparation of the budget, the enterprise managers have a clear business goal and a direction for their work.

The main contents of the comprehensive budget are: direct material budget, manufacturing cost budget, comprehensive budget, balance sheet budget and income statement budget.

The comprehensive budget is an analysis of the internal and external environment of the enterprise, on the basis of the best and decision-making, the corresponding resources are allocated to make a series of specific plans for the operation and finance of the enterprise in a certain period in the future. It is mainly the digital, first-class and detailed expression of the budget plan, which reflects the characteristics of the whole staff, the whole process and the whole department of the 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, sometimes including long-term capital raising budget and research and development budget) and short-term budget (such as direct material budget, Sennian cash budget, etc.) according to the budget period involved.

2. The comprehensive budget is divided into special budgets (such as direct material budgets, manufacturing cost budgets and comprehensive budgets (balance sheet budgets and income statement budgets) 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.