Martial steel dynamic state budget management the case be analytical
The martial steel starts promote a budget management in 1999, carried on kit reform in organizing structure first, established a company budget a management committee, and make use of the machine of organization reform, produce the management section of management plan and company finance to the year of company to merge, the set sets up plan finance department, excellent turn budget management of organization structure.Make use of plan finance a department this organization structure terrace, continuously absorb Na production, sell, equipments, conveyance, energy etc. of professional management expert, make budget management real surmount the category of finance management, make budget management the section became a synthetic management section.The budget committee member is appointment and dismiss by the president of the company or the general manager, president or the general manager’s management work to the company budget negative total responsibility.The total budget target of the establishment company of the budget committee and guarantee measure, approve officially company general budget, divide budget with particularly item budget.The budget committee establishes budget management office, group company total accountant part-time office director, be responsible for an overall budget management the daily affair of the work.The committee descends each unit to establish a homologous budget management organization, generally establish in the finance section, is attend by several sections, the budget which is responsible for this unit inner part draw up with the direct carry out.The budget committee builds up regular meeting system, periodical analysis budget of performance circumstance, speed up check budgetary of implement.
The martial steel budget management is the important way of the business enterprise internal control, it is draw up by the budget, the budget performance, budget analysis with investigate etc. link constitute.The contents of budget management pierces through in the whole production of the business enterprise the management the activity and carry on series and unify a ground of programming and control to each level, link and total target of management.Economic contents and layer which press the business enterprise production management relate to and can divide the line for conduct budget, budget and finance budget of the capital expenditure three part.Can is divided into the general budget to the contents of budget management according to the object of budget management in the actual budget draw up the process, divide budget and particularly item the budget be three part.General budget with the business enterprise macro economy circulate for the object draw up of budget, cent budget is with business enterprise belong to or is control of production management for the object draw up of budget, particularly item budget is conduct budget to provide for the produce of business enterprise profession support, reflection the business enterprise is on the other hand some of the budget of economic activities but establishment.
For more and accurately drawing up the budget in future year, general will carry on to the circumstance of future year in 9 beginning of the month beginnings in every year extensive of investigate research and predict, particularly is to conduct budget in of production, sale, purchase, understanding of equilibrium allocation etc. related circumstance of the equipments and resources, to capital the expenditure invests item in the budget to produce the influence of management, to understanding of influence of the group profit and loss.After full understanding produce the environment, condition of management future year, from budget management the office draft year of 《the budget draw up outline 》, Be basic principle and total request that the budget draw up after reporting budget committee an examination and approval.
《The budget draws up outline 》BE the point of departure of budget which draws up a year, body now management thought and strategic target of group business enterprise, definitely put forward the principle, request that the budget draw up, the budget draw up of concrete contents, responsibility unit and detail divide the work and report etc. in time.
Each responsibility unit, related and professional budget draws up a section in the budget manage under the organization of office, according to the responsibility division of labour of the budget management, according to 《the budget draw up outline 》and the professional budget target request draw up each cent budget and particularly item budget, and report a budget management office on time.
Budget management office the cent budget that each unit, each section report and particularly the item draft budget carry on analysis to gather to draw up, draw up the general budget of business enterprise integrity on the comprehensive equilibrium foundation, and report the company budget committee to approve officially, distribute.This process generally wants through a few returns, experience two month time, end descend hair by the company document form.
Total to say, martial steel group the budget of the business enterprise is first “from bottom but up”, again”from top to bottom”.This kind of budget draw up under the way, group makes sure a budget target first, include some decisive index signs, then resolve index sign is behind made a budget drafted plan by each member’s business enterprise, the drafted plan report behind from group budget management the office take in to gather, moderate, adjust, become a budget project, after reporting budget committee to approve officially, next reach a business enterprise to the member with relevant working talent section.In fact, this kind of mode’s descending draw up of budget’s usually ising not a process can complete, but want through many circulations, let group and member business enterprise carry on full information communication and understanding, since can have regard for the whole target of group, again full in consideration of the individual difference of member’s business enterprise.So make the end budget become having stronger science, have the budget of stronger maneuverability in the meantime.In the meantime in whole profitses budget which support a subsidiary index sign, particularly item expenses, return a people’s expenses, can control expenses, budget to promise the effect index sign, main technique economic index sign etc. of the increase of measure particularly item budget index sign up the adoption unite assurance cardinal number a method to make a budget.
The martial steel budget manages a characteristics:Participate while being whole memberses.The valid performance of budget wants the well exertive budget to manage of encourage a function, constructed to encourage all the employee’s environment, guide business enterprise all, the employee independently controls a budgetary performance circumstance and be a budget performance to appear disadvantageous deviation, in time and actively and actively adopt valid measure to take in to rectify, aware of self voluntarily complete a budget target.
Two is a whole distance control.The budget control permeates business activity sex operation process, is according to finance angle combine the extension go out of the management of radiation, open type, active intervention type.The true Sui of budget control system lie in distil conceals in thickly put the management of profits, it is 1 kind to in advance control, can stop the behavior of invalid or low effect.The budget control is whole processeses, system of, the management of logic, pursue a kind of overall situation efficiency.
Three is completely to manage.The budget management makes use of budget this skill segment to business enterprise management of each link and business enterprise manage of each section carry on a management control, carry on a series allocation to the various finance and non- finance resources of business enterprise, the budget is a martial steel to program to conduct to the future over a long period of time for the realization year of produce the management activity and its target to do of expectation arrangement and plan, it is norm business enterprise produce management activity and raise an economic performance of important means.
