What is the connection and difference between budget and plan?

What is the connection and difference between budget and plan? 1, plan-refers to the specific contents and steps drawn up in advance before work or action. It can be seen that its scope is wide, covering all work or actions.

2. Budget-refers to the income and expenditure plan of a certain event in a certain period in the future. It can be seen that it is a plan with revenue and expenditure characteristics.

3. As for "which organization decides, budget management plan or plan management budget, etc." It should be analyzed and determined according to the specific organizational structure of the enterprise and the correlation between the specific budget and the plan.

Discuss the differences and connections between decision-making and planning.

The so-called decision-making refers to the process that people draw up and evaluate various schemes by scientific methods on the basis of mastering sufficient information and in-depth analysis of relevant situations, and choose reasonable schemes from them to achieve certain goals.

The so-called plan refers to the process of arranging actions in advance in order to achieve the goals set by the decision.

Relationship: Planning serves decision-making, which is the foundation and the purpose of planning. A good decision often needs to choose from more than two alternatives.

Second,

1, advantages and disadvantages analysis of internal recruitment

Advantages of internal recruitment in the organization

(1) Organizations and employees know each other better.

(2) Create promotion opportunities and prevent possible layoffs.

(3) Low cost.

Disadvantages of internal recruitment

(1) is easy to cause "inbreeding".

(2) It is easy to cause disunity between senior leaders and employees.

(3) It is easy to cause subsequent problems.

(4) Excessive internal recruitment may close the organization.

(5) Excessive internal recruitment may lead to inefficiency.

Advantages of external recruitment

(1) personnel selection range is wide.

(2) External recruitment is conducive to bringing new ideas and methods. Employees recruited from outside will bring "fresh air" to the organization and bring new skills and ideas to the organization. These new ideas, new concepts, new technologies, new methods, new values and new external relations make enterprises full of vigor and vitality, and can help enterprises solve problems that have been puzzling organizations in new ways. This is even more critical for enterprises that need innovation. In universities, the faculty system usually adopts the way of external recruitment, because academic research needs new ideas and methods, and people who get doctoral degrees rarely work in the schools that grant them.

(3) The training cost is greatly saved. Obtaining skilled workers and management talents from outside often reduces the training cost compared with internal training, which is especially important when organizations are in urgent need of such talents. This direct "takenism" not only saves training funds and time, but also saves "tuition fees" paid for gaining practical experience.

Disadvantages of external recruitment

(1) The risk of selecting the wrong person for external recruitment is relatively high.

(2) It needs a long training and adaptation period.

(3) Internal employees may feel neglected.

(4) External recruitment may be time-consuming and laborious.

2. The scientificity of management and the artistry of management are unified with each other. On the one hand, management needs the guidance of scientific theory, and the artistic display of management should also be under the guidance of scientific theory. Without scientific theory, there can be no real artistry. On the other hand, management theory is a generalization and abstraction of a large number of management practice activities, and each specific management activity is carried out under specific environment and conditions, which requires managers to carry out creative management in combination with the actual situation, thus serving the theory in practice.

Therefore, management is not only a science, but also an art, which is an organic combination of science and art. This characteristic of management shows that managers should not only pay attention to the study of basic management theories, but also use them flexibly in practice, which can be said to be an important guarantee for the success of management.

3, the characteristics of management by objectives

(1) Employee participation management: Target management is a form of employee participation management, which is decided by superiors and subordinates in turn.

(2) Self-management as the center: the basic spirit of target management is self-management. The implementation of the goal is carried out by the person in charge of the goal, and through his own supervision and measurement, he constantly corrects his behavior to achieve the goal.

(3) Pay attention to self-evaluation: management by objectives emphasizes self-comparison and summary of achievements, shortcomings and mistakes in work, regular self-examination and self-correction, and constantly improve efficiency.

(4) Focus on results: Target management focuses on the evaluation of work effectiveness, and truthfully evaluates a person according to the actual contribution of employees, making the evaluation more constructive.

4, a) to improve the effectiveness of the incentive policy, we must make the incentive policy meet the needs of employees. B) Formulate effective incentive policies.

What is the difference and connection between strategic plan and tactical plan? The object of strategic planning is overall, aiming at guiding the general direction of development, which takes a long time. The difficulty of strategic planning lies in the accuracy of information judgment, the rationality of planning and the consistency of implementation process. Generally, Boston matrix and system engineering are used to make strategic planning, which is mainly a conceptual description and generally does not involve specific issues at the implementation level.

Tactical planning is to obey and carry out strategic planning.

The tactical plan is aimed at specific difficulties and aims to solve the problems existing in the actual operation process, and the time is relatively short. The difficulty in making a tactical plan lies in correctly handling the relationship between various difficulties and rationally allocating the resources that have been clearly defined in the strategic plan. Tactical planning generally uses trend charts, pivot tables, etc. Based on data processing results and strategic planning as the fundamental starting point.

The difference between strategy and plan and the positioning of communication strategy are different from the plan itself. The strategic positioning is a little higher than the plan. Strategy is a military term, so it will be more rigorous and formal. The plan is similar to a follow-up arrangement, and the strategy can be regarded as an upgraded version of the plan.

The difference between planning and planning "planning" refers to the specific contents and steps drawn up in advance before work or action. For example:

Work plan, training plan, scientific research plan, five-year plan

"Planning" refers to a comprehensive long-term development plan. For example:

Formulate educational development plans, ten-year plans and medium-and long-term plans for agricultural development.

The difference between DB plan and DC plan 1. Determine Payment Type (Database)

Fixed-income plan (DB), also known as expenditure-based fixed-income plan, is to determine the benefits that employees can enjoy when they retire on the basis of meeting certain conditions, and then determine the payment level of each year according to the forecast of employees' salary level, working years, expected personnel changes, salary growth rate, mortality rate and pre-determined interest rate, that is, the enterprise should pay the enterprise annuity fee according to the pension it needs in the future. There are two main ways to determine the treatment plan:

In the first way, the enterprise directly decides the amount that employees receive for retirement. For example, an enterprise can stipulate that the employee's enterprise annuity pension consists of two parts: one part is linked to the employee's post before retirement: ordinary employee 1000 yuan, department manager 2000 yuan, and so on; The other part is linked to the length of service: every year of service, employees can receive 50 yuan pension every month. If the length of service of ordinary employees is 10 years, the monthly pension of employees is 1500 yuan (1000 yuan +50 yuan × 10 = 1500 yuan).

In the second way, the enterprise indirectly determines the amount of employees' retirement contributions by determining the replacement rate (the proportion of the monthly income received after retirement to the monthly salary before retirement). The enterprise can also stipulate that the employee's enterprise annuity pension consists of two parts: one part is linked to the employee's post before retirement, the average monthly salary of the employee before retirement is 5% (that is, the replacement rate is 5%), and the replacement rate of the department manager is 10%, and so on; The other part is linked to qualifications. Every year of service, you can get 65438+ 0.5% of the monthly salary of the employee before retirement (that is, the replacement rate is 1.5%). If an ordinary employee has a length of service of 10 year and a monthly salary of 7,500 yuan before retirement, the employee's monthly pension is 1500 yuan (7,500 yuan × 5%+7,500 yuan ×10 =10.

Under the DB plan, the monthly expenses paid by enterprises are either deposited in pension trust funds or purchased from life insurance companies, but enterprises have to bear investment risks. If the pension trust fund or life insurance cannot be paid in full, the enterprise shall make up the difference.

Second, determine the payment type (DC)

Fixed payment plan (DC), also known as fixed payment plan, means that the enterprise first determines the payment level, and the enterprise and employees pay the fees according to the prescribed proportion, which is included in the personal account. The payment of enterprise annuity can be handed over to financial institutions, such as investment funds or unit trust funds. Financial institutions provide investment tools to employees, and employees decide how to allocate investment portfolios among various funds. You can also buy a group annuity insurance with an established personal account. Life insurance companies provide different investment accounts, and employees decide the number of fund units in different investment style accounts.

According to the DC plan, employees receive pensions according to the accumulated value of personal account funds when they retire, and all investment risks are borne by employees themselves. If the personal account fund can't provide enough pension when you retire, the enterprise generally won't pay it separately. According to the relevant laws and regulations promulgated by China, the enterprise annuity in China belongs to the DC plan and operates by trust.

Theoretically, DC plan and DB plan have their own advantages and disadvantages and should complement each other. It is debatable that the so-called DB plan tends to die out. Even in the United States, the number of DC plans represented by the American 40 1(K) plan and the number of people participating in the plan are growing rapidly, and the annuity assets under the DB plan are not much different from the DC plan. Statistics show that the eligible DC plan in the United States has increased from 208,000 in 1975 to 673,000 in 1998; At the same time, the number of DB plans has been reduced from 6.5438+003 million to 56,000. However, by the end of 200 1, the total assets of DB plan are still as high as 1.85 trillion dollars, while the retirement assets of DC plan are 2. 1 1 trillion dollars in the same period.

For DC plan, only when the capital trading market is perfect and there are diversified investment products to choose from, the annuity asset management company can obtain the established income from the investment, and ensure the payment of pension to annuity holders and the cash of investment income. However, the current investment environment in China is very poor. For a long time, the systematic risk of China stock market is great, and it is difficult to become an ideal investment place for enterprise annuity, which is not enough to make DC plan give full play to its various advantages in theory.

Some scholars' empirical analysis shows that in the current financial market, under the assumption of obtaining higher risk-free income and paying management fees according to the upper limit, the final yield of annuity beneficiaries is mostly lower than that of directly depositing in banks or buying government bonds. Only when the high-yield portfolio achieves high returns, and the beneficiary's annual contribution is more than 60 12 yuan, the final rate of return may be 0.2% to 0.5% higher than the investment interest rate of direct deposit in the bank or purchase of government bonds. Obviously, if the actual average payment level is lower than the assumed conditions, the average management fee will be higher and the beneficiaries may get lower final income. Even if the market-oriented operation of enterprise annuity leads to the income being 50% higher than the average yield of the beneficiary's direct deposit in the bank to buy government bonds, the final average yield of the beneficiary (2. 1 1764%) may be lower than the average yield of the beneficiary's direct deposit in the bank to buy government bonds (3. 1982%). In this case, if a large number of DC plans are launched at the beginning, the asset portfolio of insurance companies will be forced to push to the stock market and will bear higher risks. On the contrary, the DB plan is basically compatible with the development of China's financial market and should be the first choice.

But in practice, at present, the product type of enterprise annuity insurance in China is obviously DC, and there are few products with certain income; Basically, they are managed by independent accounts; At the same time, dividend insurance is adopted. Among them, group annuity dividend-paying products and investment-linked products account for an absolute proportion. The healthy development of the latter two directly depends on the good investment income of enterprise annuity assets. Once the investment income of insurance companies drops sharply, it will seriously hit the confidence of annuity insurance consumers, and a large number of surrender will be inevitable. This will not only make insurance companies face a dilemma in their current operations, but also seriously curb the potential demand for insurance consumption, laying a hidden danger for the long-term development of enterprise annuities.

In addition, from the specific national conditions of China's social security system in the transition period, many older workers are facing the problem of short accumulation time. Obviously, the conventional DC plan can't meet the needs of these people for enterprise annuity, and only a DB plan can be established for them. At the same time, some enterprises are also willing to take DB plan as the stable welfare of employees, so as to encourage and attract employees to stay in the enterprise for a long time.

Therefore, the enterprise annuity system should follow the voluntary and diversified market principles, allow the existence and competition of DC plan and DB plan, encourage the implementation of various mixed plans, and enhance the adaptability of the system to meet the diversified pension needs. Furthermore, in the initial stage of enterprise annuity market, in view of the reality of financial market and asset risk management of insurance companies, DB plan should be considered first. With the improvement of financial market, the increase of investment tools, the enhancement of supervision ability and the improvement of risk management ability of insurance companies, DC plan can be considered more.

The following gives the differences and connections between enterprise resource planning and manufacturing resource planning, which can be clearly seen.

Enterprise resource planning or ERP (Enterprise Resource Operations) was put forward by Gartnergroupinc C., a famous American management consulting company, in 1990. It was originally defined as application software, but it was quickly accepted by commercial enterprises all over the world and has now developed into one of modern enterprise management theories. Enterprise resource planning system refers to a management platform based on information technology and providing decision-making execution means for enterprise decision makers and employees with systematic management ideas. Enterprise resource planning is also one of the important tools to implement business process reengineering, and it is an enterprise resource management system used by large manufacturing industries. 80% of Fortune 500 companies are using ERP software as their decision-making tool to manage their daily workflow, and its effectiveness can be seen.

ManufacturingResourcePlanning is abbreviated as MRP II, which is the abbreviation of manufacturing resource planning, and it is a planning method and auxiliary software developed on material demand planning. It is a man-machine application system with MRP (Material Requirements Planning) as the core, covering all fields of enterprise production activities and effectively utilizing resources.

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Briefly describe the connection and difference between plan and summary. I'm Mr. Dai Yun, please answer yourself. I have read the answer on page 100 before Baidu, Yahoo and Google, and I don't want to see the same answer in the exam the day after tomorrow.

What's the difference between calculation and planning? Calculation is a trick, whether it is bright or dark. A plan is a plan for things. One is to do things differently, and the other is to do things differently.