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Paper代写:Budget management of enterprise funds

2018-06-11 | 来源:51due教员组 | 类别:Paper代写范文

本篇paper代写- Budget management of enterprise funds讨论了企业资金的预算管理。资金预算是指以企业有关历史数据和未来经营规划为基础,对企业未来的资金需求的预测,同时根据具体业务活动对资金进行部门或环节分配的过程。资金预算管理是企业对未来资金进行预测和规划,其反映了企业对经营业务活动的资金支持能力,能够有效降低企业资金支出,提高企业资金的利用效率。本篇paper代写51due代写平台整理,供大家参考阅读。

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In modern enterprise management, if the enterprise is compared to a person, then capital is the blood of the enterprise, which plays a key role in the operation of the enterprise. Capital budget management is the enterprise for the future forecast and planning, it reflects the enterprise to the business activities of the financial support ability, can effectively reduce the business capital spending, improving the use efficiency of enterprise funds. Therefore, it is very necessary for enterprises to establish and improve an effective budget management system.

Capital is the lifeline of an enterprise, and capital management is an important part of modern enterprise management. Capital budget management is an important means of capital management, which enterprises should make full use of.

Budget refers to enterprises on the basis of historical data and future business plan, the future of the enterprise's capital demand forecast, according to the specific business activity which department or a link to capital allocation process. In the process of capital budget, we should not only take into account relevant factors within the enterprise, but also take full account of the external environment faced by the enterprise, and at the same time borrow modern technology means. In understanding the concept of capital budget management, should pay attention to enterprise funds budget and other closely related to the project budget, but not just the other budget summary results of the project, but a linked to each other, to the enterprise fund balance of payments as the main goal of management activities. From the perspective of the process of budget management of enterprises, the specific process of budget management of capital consists of three parts: preparing capital budget, executing capital budget and supervising capital budget.

The significance of enterprise capital budget management is mainly reflected in three aspects. First, capital budget management helps to monitor the daily economic activities of enterprises. Budget is a mirror of an enterprise. By comparing the budget with the actual situation, we can find out whether the daily economic activities are running normally. If the budget is too different from the actual budget, the enterprise should? Alert, analyze the cause of the discrepancy and take necessary measures; Second, capital budget management helps to improve the efficiency of capital use. Capital budget is involved in all aspects of enterprise operation, and effective capital budget management can comprehensively monitor the collection and expenditure of enterprise funds. If each department to do the money, each link in strict accordance with the budget of income and expenditure, the enterprise can to strictly control of capital usage, to effectively prevent over behavior, enhance the overall efficiency of the enterprise funds; Third, capital budget management can indirectly contribute to cost control. Capital and cost are closely related, and good budget management is conducive to reasonably planning the cost of expenditure, so it is conducive to the cost control of enterprises.

At present, there are still some problems in the budget management of Chinese enterprises. This paper takes the basic process of capital budget management as the clue, analyzes the problems existing in the three links of capital budget preparation, capital budget execution and capital budget supervision.

The final purpose of the budget is to guide and control the practical activities of the enterprise. Therefore, the budget should be forward-looking, which comes from practice and is higher than practice. However, at present, many enterprises do not give sufficient consideration to the practice in the process of capital budgeting. It is embodied in the following aspects. When collecting basic data, it lacks the collection and determination of external data. For example, the development of real estate enterprises is greatly affected by the external environment. However, many real estate enterprises only take the internal factors into account when preparing capital budget, and less consider the external environment of enterprises, which will lead to inaccurate capital budget preparation. In terms of preparation methods, enterprises usually adopt the traditional financial accounting method to prepare budgets, and the significance of financial management cannot be reflected.

One of the preconditions for the smooth implementation of the budget preparation is that all departments can effectively communicate and coordinate. At present most of the enterprise of the capital budgeting process is that the relevant departments to apply for budget, and then the financial department to adjust application, submitted to the fund management department for approval, after the examination and approval issued capital budget documents directly. During the whole process, the participation of relevant departments was limited to the application process, and there was little participation in the adjustment process. But for capital budget is not only the financial department and management work, is closely related to other departments, the relevant department communication does not reach the designated position is easy to cause the capital budgeting is not reasonable.

Ultimately, the management of capital budget is to improve the management level of enterprises and enhance the efficiency of capital use. Therefore, the current management of enterprises is the basis of capital budget management. At present, some achievements have been made in the institutionalization of Chinese enterprises, but there are still some problems. Among them, problems such as lack of unity in long-term planning and lack of foresight in work are more prominent. These problems will lead enterprises into a passive situation and lead them to act blindly and casually. In such an environment, therefore, capital budget management foundation is weak, it will lead to in the process of implement budget management, either subjective reluctant to implement enterprise either passive implementation, only do surface kung fu.

Like the general budget, the capital budget is a continuous process and needs to be adjusted according to the specific circumstances. Corporate capital budgets cannot be perfect, after all, the environment companies face is in a dynamic change. Therefore, when the internal and external environment facing the enterprise changes significantly, the budget needs to be adjusted, otherwise, the reference of the enterprise's practical business activities will be deviated. But, in reality a lot of relevant departments in the enterprise budget without being aware of this problem, did not keep to the enterprise facing environment sensitivity, and not enough emphasis on capital budget management, this will cause the budget in the execution of the inability to make appropriate adjustments according to the specific.

The effective analysis of the budget implementation results is an important content of the supervision of capital budget and an important basis for the evaluation and incentive of capital budget. At present, many enterprises have not analyzed the results of the implementation of the capital budget after the implementation of the capital budget, and some of them have only managed to cope with it. This may be caused by the following reasons. First, the fund budget managers do not pay attention to the effective analysis of the implementation results. Second, the fund budget management personnel do not have the necessary fund budget implementation result effective analysis tools, do not know how to analyze.

At present, the commonly used means of capital budget supervision for enterprises is to set up an evaluation mechanism based on budget. Enterprises shall conduct regular assessment of budget execution departments according to the assessment indicators, and give rewards to departments or individuals that have implemented a better capital budget. Otherwise, certain punishment measures shall be taken. The whole budget supervision and assessment mechanism requires examiners to establish a scientific and reasonable assessment mechanism and maintain a neutral and objective attitude in the assessment process. However, nowadays, many enterprises tend to take too many human factors into account in the supervision and assessment of capital budget and cannot be independent. Other enterprises fail to adopt the supporting measures of rewards and punishments after the assessment, which makes the assessment lose its "prestige" and significance, and the assessment work is only in the form.

Facing the enterprise budget management problems that exist in the capital, the enterprise to realize the importance of these issues, should also actively respond in time, targeted to solve the problem, continue to improve and perfect the enterprise capital budget management system.

In order to prevent the establishment of the enterprise's capital budget from being divorced from the actual situation of the enterprise, the enterprise shall give full consideration to the actual operation situation of the enterprise. The most effective way to enhance the scientificness and reasonableness of capital budgeting is to strengthen the communication and coordination between relevant departments. Capital budget management department can get a lot of information from the place of each department, such as enterprise product or service can be obtained from marketing share of the market trends, and then predict the growth of the enterprise's revenue and operating cost; The human resources department can obtain the change trend of enterprise personnel and predict the change proportion of enterprise labor cost. Therefore, in the process of preparing the capital budget, the capital budget management department should involve the capital budget executors and responsible parties in the capital budget of the department or this link. This not only can let the budget actors and responsibility in spirit to meet feel, enhance their sense of responsibility, also can let them experience to their participation in budget significance of the development of the standard, more can realize the importance of budget standard. Prior to the preparation, the budget management department shall inform the budget executors and responsible parties of each department in advance, so that they can do the basic work of participating in the budget preparation in advance.

People have subjective initiative, and their behavior is dominated by people's psychology. In the process of capital budget implementation, the understanding of enterprise employees on capital budget determines the effect and efficiency of implementation. Therefore, in order to strengthen the implementation of capital budget, it is necessary to strengthen the concept awareness of capital budget executors and make relevant personnel aware of the importance of capital budget management. In particular, the enterprise can undertake special fund budget management training, passed the importance of capital budget management, but also convey enterprise capital budgeting details, let related people attach importance to their work. In addition, the enterprise budget shall be the relevant assessment and rewards and punishment measures to inform the relevant departments, make each department formulate corresponding evaluation and rewards and punishments measures, to encourage capital budget related personnel.

When the internal and external environment facing the enterprise changes significantly, the budget needs to be adjusted, otherwise, the reference of the enterprise's practical business activities will be deviated. In the process of budget implementation, the executing party of capital budget should strictly monitor the specific situation of budget implementation and whether the relevant environmental conditions have changed. If found unreasonable budget index or no longer apply to the reality of the enterprise, it shall timely apply for budget adjustments, declare by capital budget management department, adjusted to relevant departments for approval. Funding budget adjustments are important, but money budget adjustments can casually, also must make sure that is the state of the enterprise has changed, before the establishment of the budget is no longer used to adjust the program.

In strengthening the analysis of the implementation results of the capital budget, we should focus on the following two aspects. First of all, strengthen the awareness of budget managers on the analysis of budget implementation results. The comparison between the implementation result of capital budget and the preparation of capital budget can not only show the gap between practice and ideal, but also may find the unscientific aspects of budgeting. Deep analysis of the implementation results of capital budget can also find the loopholes in business operation and the areas needing improvement, and give corresponding Suggestions to the business department. Secondly, in the analysis tool of the fund budget implementation results, we can adopt the management table method of the target. The so-called table for standard management, is the capital budget of each key indicators are listed in the table, will be the same indicators are also listed in the process of actual execution, analyses the gap between them, according to the calculation of index, index decomposition analysis of the gap is bigger.

Capital budget refers to the quantitative processing of the business objective value of each link of an enterprise. After the end of each budget implementation year, the budget implementation result should be evaluated reasonably. Therefore, enterprises should establish a complete and reasonable capital budget assessment system. The principles of fairness, impartiality, objectivity and reasonableness should be followed in conducting the assessment. When establishing the capital budget appraisal system, the following key points should be paid attention to. First, the assessment system must be consistent with the development strategy and business focus of the enterprise, so that all relevant departments can understand the strategic goals and business objectives of the enterprise and clearly define their responsibilities. Second, in the appraisal mechanism, there must be both rewards and punishments. Rewards should include material rewards and spiritual rewards. Third, enterprises should put the assessment results as to measure the actual contribution of all branches and departments, make all branches and departments by members of the department of head and understand their work achievements, get their due reward, motivate the morale of his work. Assessment can be used to constantly adjust the differences between goals and practices.

In practice, enterprises should establish a sound fund budget management system and steadily advance the work of fund budget management, including the preparation, implementation and supervision of capital budget, in a process. In addition, enterprises should constantly review and inspect their own capital budget management system, timely find and solve problems, and constantly improve and improve their capital budget management system.

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