Accounting budget management

下面为大家整理一篇优秀的essay代写范文- Accounting budget management，供大家参考学习，这篇论文讨论了会计预算管理。企业要想长远发展，开展企业会计预算是必不可少的。而不同区域的企业发展不同，对会计预算的理解也存在一定的差异。会计预算作为企业发展的主要管理工具，对企业的发展起到非常重要的促进作用，要想会计预算在企业发展中发挥其真正的价值，就要做好企业各个部门的经营和管理工作，要保证企业的发展与社会的实际需求相吻合。

The enterprise budget management mainly has two functions, namely the management decision-making function and the management control function, therefore, the enterprise budget management system design also proposed the corresponding high request. If the budget's ultimate goal is to play a control function, the sales department will have a low rating enterprise future sales revenue and it can promote the sales department performance evaluation, this is easy to cause the enterprise production plan to reduce budget function, causes the enterprise production efficiency always reach the optimal state of development. In order to truly improve the production efficiency of the enterprise, it is necessary to timely solve the contradiction between the budget function and various departments of the enterprise. In the budget management, all departments should actively participate in the budget formulation system, so as to ensure the flow of enterprise information among various departments and increase the scientificity of the budget on this basis. In addition, in order to solve this problem, many enterprise leaders often have the decision-making right to independently make budgets, so that they can start from the overall situation of the enterprise, fully understand the role and value of budget management in enterprise development, and make effective budget plans according to the actual development situation of the enterprise.

In the development of an enterprise, budget management plays a very important role, and the establishment of the budget management committee is mainly composed of the leaders of various functional departments and senior leaders of the enterprise. The establishment of this committee is mainly to further coordinate the information sharing among various departments of the enterprise and ensure the development direction of all departments is the same. Many corporate decisions and management authority are involved and managed by the budget management committee, and only after the approval of the budget management committee can the relevant budget be approved. This form of budget management organization is not only the formulation of the enterprise budget, but also involves the follow-up implementation, adjustment, supervision, management and other aspects of the enterprise. In the establishment of the enterprise budget management committee, the members of the committee should be authoritative and representative, to ensure that the establishment of the budget management committee can really promote the diversified development of the enterprise.

For businesses, the development of the enterprise can't depart from the support of technology, more can't depart from the support of system, the purpose of the enterprise to create the budget management committee is to better promote the long-term development of enterprises, for the future of the enterprise development to provide the key indicators to guide, in the process of our development need enterprise budget management committee first proposed the future stages of the key indicators, such as: in order to focus on the enterprise sales and prices, the cost of production of the enterprise and the profit comparison and analysis, etc. When proposing key indicators, specific values are not necessary to be determined, but indicators and standards to be completed by various departments of the enterprise should be formulated, so as to have reference data when summarizing the work in this stage. After the enterprise has determined the development index, it should also hand over the index to each functional department within the enterprise for communication and discussion. The budget management committee shall, according to the budget targets already determined, implement them to all functional departments, do a comprehensive budget work and give full play to its functions.

At present, the budget is basically compiled on an annual basis. This method is easy to understand, but there is no sufficient theoretical basis for this method. The actual development of the enterprise is not carried out according to the annual compilation, and the operation of the enterprise does not have regularity between years. Therefore, the enterprise should also formulate a long-term strategic goal, which is very meaningful for the future development of the enterprise. Through the preparation of the budget system, enterprises can take targeted measures to influence the development of enterprises and list the long-term development plan of enterprises as specific enterprise development indicators. In this way, budget management can provide corresponding countermeasures and guidance for various business activities carried out by enterprises in the development process of enterprises, so as to keep the development direction of enterprises on the right path and guide enterprises to carry out budget management.

Many enterprises believe that budget, as the main means of management and control, needs to carry out detailed management of each link. However, this practice may have the opposite effect, restricting the development space of each department of the enterprise, which also has an adverse impact on the overall operation of the enterprise. For business accounting budget, is not the more refined the better. If the budget management is too fine, then the enterprise's subsequent budget target setting will have a certain impact.

After the enterprise's budget is formulated, the enterprise's budget executor also needs to conduct real-time management of various budget information, which is also an effective measure to promote the overall implementation of the enterprise's budget. In the actual development process of the enterprise, regular inspection and adjustment can be conducted according to the actual situation of the enterprise. In the process of budget development, enterprises will also forecast their future development and formulate corresponding contingency measures according to the possible situation. However, it needs to be noted that budgets cannot be comprehensive in all aspects, and there will always be some unexpected problems. Therefore, when carrying out budget management, enterprises should make forecasts from multiple perspectives. Find out as many problems as possible and possible problems existing in the enterprise. The more problems you find, the more obvious the progress of the enterprise will be.

The budget target of an enterprise is usually determined according to the actual development target of the enterprise. However, in the actual development of an enterprise, many enterprises will implement the work in accordance with the relevant provisions of the budget and carry out enterprise activities around the budget target, but ignore the enterprise target and fail to grasp the control of the budget. Budget index of some enterprises are not perfectly reflects the requirements about the development of the enterprise, in order to prevent this problem, to ensure that the enterprise budget truly reflect the requirements of enterprise development, in addition, to grasp the enterprise budget control, ensure enterprise budget flexibility, improve enterprise's overall operating efficiency.

Enterprise budgeting generally the base method is adopted, with the historical development of the enterprise as the main basis to judge now and the future development, such as: corporate functions in traditional business philosophy under the influence, often using the annual daily spending as overall budget establishment standard, the functional departments will probably malicious expand daily spending, in the annual budgeting standard become larger. Therefore, enterprises must adopt active and effective budget control measures to avoid this problem, understand in detail the contents of statements submitted by various departments of the enterprise, verify the possible problems in detail, reduce artificial operations, and comprehensively improve the scientific and accurate budget management.

In order to achieve long-term development, enterprises need to develop their accounting budget. As enterprises in different regions of China develop differently, their understanding of accounting budget varies. Accounting budget, as the main management tool of enterprise development, plays a very important role in promoting the development of enterprises. In order to give full play to its real value in enterprise development, it is necessary to do a good job in the operation and management of various departments of enterprises and ensure that the development of enterprises conforms to the actual needs of society.

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