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英国essay代写:Corporate budget

2018-05-11 | 来源:51due教员组 | 类别:Essay代写范文

本篇essay代写- Corporate budget讨论了集团公司预算。在集团公司内部实施预算控制是十分有必要的。集团公司可以选择预算控制的模式有很多种,因此集团公司的管理者应该对不同预算控制模式有一个正确的认识,并且要从实际情况出发选择出适合自身发展的预算控制模式,这样才能够更好的发挥出预算控制模式的重要性作用,提高集团公司的预算管理水平,促进集团公司健康稳定的发展。本篇essay代写51due代写平台整理,供大家从参考阅读。

Budget control,集团公司预算,essay代写,代写,paper代写

Budget control is the need to group the company all staff participation to complete a system of complex work, group work in the budget control in the process of training for employees and managers to improve the quality of the management, a lot of advanced management mode and concept widely used in the budget control, greatly improve the management level of the group company.

Budget control group co., LTD is a dynamic control and overall planning method, which is the quantitative of corporation business activities the task arrangement, pass a budget control can refine the group company's strategic goals.

Centralized budget control mode is refers to between parent and subsidiary, strong business collaborative between each unit, the headquarters coordinating function proceeds is greater than the coordination costs, such as the headquarters unified purchase and marketing, unified external financing, such as business or financial strategy, will improve the efficiency of the company as a whole.

The planning function of the budget resources can be improved, and the resources consumed in the production and operation of the group company can be incorporated into the budget system based on the determination of budget targets.

Parent company owns financing activities of budgets, can on the basis of financial projections, the study of the structure of the group company capital source, choose suitable for group financing way for the development of the company.

It can better control the financial risk of the enterprise, and can better grasp the capital structure, so as to further realize the value preservation and appreciation of capital.

Secondly, the defects of centralized budget control mode are mainly reflected in the following aspects:

Parent company to subsidiaries have budget control, generally subordinate business units just played a budget implementation main body, not budget decision-making, so that there would be no understanding to the subordinate business unit management advantages, the parent company is not very good at some good business opportunity.

Capital allocation is the main standard of the headquarters of the support strategy, is not a financial feasibility standards, subsidiary of the parent company is not investment decision-making rights, each subsidiary is the center of the cost and profit, only not investment center.

The main characteristic of this kind of group is the subordinate business correlation degree is low, the synergies between subsidiaries, parent company positioned itself to entities engaged in capital operation, the rights of shareholders to exercise their decisions.

The subsidiary has the right to make financial budget decisions, and the parent company indirectly controls the financial budget of the subsidiary, which is conducive to the realization of the overall business objectives of the group.

Group company can independent budget their own production and sales, can better reflect the subsidiary of independent legal person status, can greatly encourage subsidiary producers and operators work enthusiasm and enhance their creative work and the sense of responsibility.

The subsidiary can carry out the budget work within the scope of the parent company's approval, and can carry out self-financing and self-management according to the actual situation of the parent company.

Separation of budget control mode to compare value result, has neglected the budget process, when the parent company of goal-directed too high or too low, would seriously affect the group's future development and profit situation, due to the asymmetry of accounting information often can appear the problems, such as manipulation profit reduces the investment benefit.

Because a lot of group companies in China subsidiary is a separate accounting and independent subsidiary of project investment has a larger independent decision-making power, so the unit for business decision-making, most will be from the perspective of their own interests, ignored the overall interests of corporation, reduces the investment benefit of the project, but also reduces the use efficiency of group company funds.

In the separation of budget control mode, the unit has the bigger of the decision-making ability and the ability to budget, it is difficult for the parent company from the overall grasp and adjust the capital structure, the development strategy of group companies and capital preservation.

The enterprise company adopts the compromise budget control mode to determine the reasonable capital structure so as to ensure that the budget has sufficient capital and reasonably plan the channel of capital source.

For the establishment, implementation and monitoring of the strategic budget, the parent company has a relatively large absolute initiative.

Can establish performance measures, to evaluate performance by adopting the method of evaluation, budget, formulate scientific and rational internal financial reporting, generally includes report time, standard, set the content, accounting standards, report quality control, etc., is helpful to the balance of funds of the subsidiaries of scheduling.

From the perspective of the above three kinds of advantages and disadvantages of each budget control mode in group company adopt compromise budget control mode is better, so should use the following method to ensure the smooth progress of compromise budget control mode:

The focus of the internal control is the operation and implementation stages of the budget, at the same time it is also one of the core of budget management stage, through the internal control budget preparation and assessment can be connected together, and constantly adjust according to the actual situation of budget implementation budget control mode. Within the group company should set up special budget committee, a full range of monitoring group company of budget implementation, so that it will find and solve the problems in the process of budget implementation, is advantageous to the budget targets as soon as possible.

In establishing and improving the internal control process, the group company must make clear the following aspects:

First of all, prepare budget may not be perfect, budget adjustment is to adapt to the objective need of market economy, budget planning have to be continuously adjusted through practice, finally to achieve consistent with the actual situation of group company.

Secondly, when the budget adjustment occurs, it is necessary to pass the statutory authorization and procedures so as to ensure the authority and effectiveness of the budget implementation.

Once again, work is still under budget control before the budget is approved.

To the advantage of the compromise budget control mode better play out, you need to budget control process and the evaluation results of organic union, should through the establishment of performance evaluation system to ensure that budget control mode of institutionalization and serious. On the one hand, the performance evaluation indicators to be systematic and targeted, high level of responsibility unit index comprehensive is stronger, more focus and financial index, index of basic unit, however, more concrete, more emphasis on some non-financial indicators; On the other hand group company should start from the characteristics of subject of budget, set up the daily monitoring system, through the financial information timely feedback to adopt different methods to conduct site assessment, the budget control into every link of the production and business operation.

Group company USES compromise budget control mode need to establish and improve the internal information system, through the internal information system can provide large information support for the budget control mode, the information should include financial information, also including some of the financial accounting information, internal information system not only to financial information, timely feedback also need to provide prospective and real-time information, and to provide budget body internal and external information, therefore it can be seen that a sound system of internal information by middle the budget control mode smoothly.

Above all, be implemented within the group company budget control is very necessary, group company can choose budget control mode has a lot of kinds, of different budget management group company should therefore have a correct understanding of control mode, and starting from the actual situation to choose suitable for their own development budget control mode, it can better play a role of the importance of budget control mode, and improve the budget management of group company, promote the company healthy and stable development.

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