Cost budget management The first part is about enterprise cost budget management.
This paper comprehensively expounds the function and significance of budget management, and probes into the cost budget management and implementation methods of enterprises. For industry discussion.
Keywords Meaning Cost Budget
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Benign enterprises will gradually form a positive spirit within the enterprise and strive to achieve their goals. Everyone will try their best to achieve their business goals, so that we can see that the realization of business goals has been fully integrated into everyone, every team and every organization. It is not only necessary to implement the preparation of business plan, but more importantly, to evaluate the objectives of this plan. With the assessment objectives, it can be implemented more effectively, which can not only urge everyone to achieve the business objectives, but also be guided by the business objectives and make everyone move. In this process, we gain more cohesion and combat effectiveness to achieve business goals.
1. The significance of cost budget management
Cost budget management is to determine the target value of each element and operation process cost in a quantitative form according to the competition orientation of the market, and form the tracking management and control of the cost implementation process. The cost budget management of enterprises depends on the budget management of material procurement, production and sales, and is an important part of enterprise budget management.
2. Problems existing in enterprise cost budget management
2. 1 The cost analysis system is not perfect.
The relative shortage of cost analysis system is the main problem of enterprise cost budget management in China, which is mainly manifested in: the cost analysis of some enterprises pays too much attention to historical analysis, but ignores the analysis of current cost and the prediction of future cost. This leads to incomplete cost analysis and lack of overall understanding of enterprise cost management; The cost analysis of some enterprises only pays attention to the manufacturing cost analysis of production, while ignoring the cost analysis of other aspects; There are also some enterprises whose cost analysis methods and tools are too simple, which simply summarize the data and cannot fully reflect the important relationship between cost and benefit. Such cost is unscientific and cannot provide a basis for enterprise management and decision-making.
2.2 One-sided cost analysis process
The financial departments of some enterprises pay too much attention to the analysis of profitability and solvency of enterprises, thus ignoring the importance of cost analysis, which is not comprehensive enough. The one-sided analysis of cost by the financial department of an enterprise leads the enterprise to be unclear about the influence of fixed cost and variable cost on the enterprise benefit, so that the enterprise only pays attention to the cost control of manufacturing and ignores the cost control of product sales. Cost analysis and benefit can not form a good mutually beneficial relationship, which will make enterprises unable to achieve the expected cost control objectives and reduce their ability to improve cost management.
2.3 Cost budget management pays too much attention to form.
The cost budget management of most enterprises is only a mere formality, which can not give full play to its role in the management process. Cost budget management also includes cost accounting and cost planning. At present, the cost budget work of most enterprises is seriously out of touch with the cost accounting and planning work, and it is not well combined. This affects the effective implementation of cost budget management. In addition, cost budget management also needs the cooperation and support of other relevant departments of the enterprise, but due to the lack of sufficient enthusiasm of other departments for cost budget management, it is impossible to fully carry out cost budget management. In addition, the enterprise's cost budget target has not been fully implemented in the layer-by-layer distribution, which makes the management work unable to proceed smoothly.
3. Innovative measures of cost budget management
3. 1 Improve the cost budget management system
3. 1. 1 Promoting responsibility accounting system
Responsibility accounting serves the internal cost budget management of enterprises, among which? Budget-control-accounting-assessment? It constitutes the basic procedure for the implementation of the responsibility accounting system. Also try to implement a compatible accounting model, that is, one of accounting work? Compatible? Two? Order? What about three? Change? : compatible financial accounting and responsibility accounting? Is there a combination of unity and separation? ; Two orders: First, the order of economic business is to examine and approve the budget first, and then handle economic business. Second, in the order of accounting, responsibility accounting comes first, and then financial accounting comes second; Three changes: first, the accounting personnel are changed? Accounting, accounting? Typing direction? Accounting and management? Type conversion. Second, accounting is engaged in the post? Settlement type and direction? Before, during and after? Whole process control reform. Third, accounting information has changed from meeting the needs of external accounting to meeting the dual needs of external accounting and internal management at the same time. Therefore, I would like to introduce the operation of my part-time Taiwan Province Billion Holdings Nanjing Branch, specially setting up the post of budget accountant and using my own top financial system. Every year 1 1 and 65438+2 months, the whole company attaches great importance to the budget of production and sales costs and expenses for the next year, because once this data is finalized, it will directly determine the performance and daily expenses of each department for the next year. This budget figure is often revised several times before it is determined. Once determined, budget accounting needs to be entered into the TIPTOP system. Direct management of daily production and operation, all economic businesses have a budget, and there are economic businesses after the existing budget. Economic business outside the budget needs the approval of senior leaders before it is allowed to be recorded. Once there is deviation, the performance appraisal of budget accounting will be affected.
3. 1.2 Establish a strict reward and punishment system
Based on the budget cost and its index decomposition system, the actual cost completion of internal units is assessed and a strict reward and punishment system is implemented. Through the assessment, the salary income of each employee is closely linked to the economic benefits of the enterprise. The assessment must be done in two aspects: first, the content is comprehensive, and all internal units, departments and products should be included in the assessment scope; The second is persistence? Three no? Principle, namely? Not accommodating, not caring, not objective? Firm attitude, clear rewards and punishments, all cost overruns will be offset by wages. For this branch of Taiwan Province Billion Holdings in Nanjing, there are good performance evaluation indicators, and the budget implementation will be evaluated every month, especially the budget accounting.
3.2 fully establish, implement and control the cost budget management system.
Enterprise budget management is a systematic and complex management system, which requires the full cooperation of all departments and levels within the enterprise, as well as the establishment of good cooperative relations and tacit cooperation between all departments and employees of the enterprise. In the budget management of enterprises, cost management and expense management are very important. Enterprises should standardize and refine the cost budget and formulate a scientific and reasonable cost budget management system. Enterprises can establish a strict accountability system, so that the cost budget indicators can be decomposed and implemented among various departments and employees. Expenditure on extra-budgetary projects shall be determined by the budget committee for examination and approval. All departments of the enterprise should strictly implement the sales, production and cost budgets and strive to achieve profit targets. The budget execution department shall establish and improve the original records, find out the abnormal situation in the budget execution in time, find out the reasons and put forward the solutions; The financial department should carry out detailed accounting and monthly and variety accounting of product cost. Taiwan Province Billion Holdings Nanjing Branch should have a budget for all economic matters of the company, including R&D, production, sales, after-sales service and other revenues and expenditures, which is the embodiment of comprehensive management. Without figures, it is impossible to keep accounts.
3.3 Strengthen the daily management of costs and expenses
The daily management of cost is the key part of cost budget control. Strengthening the daily management of cost is very important for implementing cost control measures such as cost budget. In the actual daily management of costs and expenses, each enterprise will implement the daily management of costs and expenses in combination with its own reality. At present, the more effective method is to organically combine voucher control with system control. If the daily cost of an enterprise is too high, it will not only affect the capital flow of the enterprise, but also affect the survival and development of the enterprise. Therefore, enterprises should establish a scientific expense audit system and reimbursement approval control to fully control the daily management of costs and expenses. The daily revenue and expenditure of Taiwan Province Billion Holdings Nanjing Branch must be given a budget number through budget accounting, and the daily budget management function can be well carried out after registration and approval in the system.
3.4 Scientific application of modern technology
Traditional accounting methods and means are difficult to cope with the current complex enterprise cost budget. Although most enterprises in our country have basically realized the processing and analysis of various accounts by computer, there are still problems of oversimplification and superficiality in professional technology and application. Some enterprises simply use computers to input, save and output some reports, without realizing the functions of data sharing and efficient data processing, and the advantages of computers cannot be brought into full play. Making good use of modern computer technology and resource enjoyment platform, comprehensively upgrading the high-end functions brought by modern technology, and striving to train financial professionals in computer can not only make the cost budget management level of enterprises better play. Efficient management software makes cost budget management more convenient and efficient, and also makes full use of financial information resources. TIPTOP system independently developed by Taiwan Province Billion Holdings in Nanjing is a good example of applying modern technology to budget management. Efficient and convenient, make full use of financial resources for budget management.
Concluding remarks
In short, when the company's income and cost levels deviate from the budget, enterprise decision makers can take necessary management measures to improve them according to the problems reflected in the management report. Moreover, considering the matching relationship between income and cost, the comprehensive budget system can provide more accurate cost-saving estimates when the income level increases.
References:
Chen Yan. On the role of comprehensive budget management in construction enterprises [J]. China High-tech Enterprises, 2008(5).
[2] Mao. Analysis of comprehensive budget management under the strategic objectives of enterprises [J].
[3] Pan and Jing Dongli. How to interpret comprehensive budget management, finance and accounting, 2002.8.
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