Songming Qualification Agency: How to Do a Good Job in Enterprise Budget for Fiscal and Tax Dry Goods

At present, for many enterprises, financial enterprise budget is a more difficult project. Many enterprises' budgets are calculated at a certain point, and there is no complete planning project at all. So how to do a good job of enterprise budget, and see how to do the enterprise budget shared by God.

Sales budget: provided by customers, adjusted by colleagues who do sales support, and updated basically every week.

Fixed assets investment budget: The fixed assets management department will update it once a month according to the sales revenue, production plan and investment strategy forecast.

Employee recruitment plan: updated once a week by HC according to the production plan of the production department and the expected employment demand of other departments.

Profit Budget: The financial department will update according to historical data, sales budget, fixed assets investment budget and recruitment plan, including weekly update, monthly update, quarterly update and annual update.

Capital demand budget: the personnel in charge of capital in the finance department make an estimate according to the above four budgets and the current capital situation.

So how should we predict the theme of each management report?

Sales revenue: As mentioned above, sales revenue is provided by customers, and the internal sales staff of the company make adjustments according to professional judgment.

Direct materials and related freight: In general, large-scale manufacturing industry, each sub-product has a unit standard cost. I usually use the unit standard cost to calculate the direct material first, and then adjust it according to the historical material ratio in the first three months.

Direct labor and indirect labor: the manpower demand plan has been provided by HR, and the salary data of each type of work should also be provided by HR to calculate the manual change of personnel change; Matters needing special consideration: overtime pay for national statutory holidays, annual salary increase and decrease plan of the company, adjustment of local annual minimum wage standard, adjustment of social security policy, adjustment of housing accumulation fund, changes of quarterly bonus and year-end bonus policy, changes of employee benefits, etc. Some of these data can be estimated by the financial department, while others need to be provided by the human resources department.

Depreciation: The fixed assets investment forecast has been predicted by the fixed assets management department. When estimating depreciation, depreciation changes caused by the transfer of depreciated fixed assets and fixed assets between companies should be considered. In the process of estimation, we should also consider the time when the depreciation of fixed assets begins. For example, although we have been investing in new factories, we can't accrue depreciation, and we can't consider depreciation until the completion settlement is ready for use.

Manufacturing cost: Generally, it is predicted according to historical data, but special adjustment items should also be considered. For example, the unit price of electricity is falling, new products need to prepare different tools and spare parts, and factories have to carry out major maintenance every few years, which is the special requirements of customers.

Based on the above, the basic idea of financial personnel in budgeting is to reflect the future operation of the company in the form of statements on the basis of a certain understanding of the company's business and operation.

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