Closely linked to the budget market is another important management-oriented. Budget management to be closely linked to market dynamics, because the enterprise budget on the one hand, enterprises of all economic activity and the outcome of the process of planning the quantity and form reflected in the Budget, which also took the output of production activities and the need for results resources defined. If enterprises can not adapt to the output of the results of the needs of the market, then the output value of enterprises can not be finally realized. At the same time, from the investment point of view, changes in market conditions will affect the budget allocation of resources carried out by whether or not to come, which also affected the output of the results of enterprises. On the other hand, the production of the annual goal of business activities in corporate strategic planning is the adoption of market research and forecasting to determine, and the market may be volatile, so if the relevant market and enterprises have undergone substantial adverse change, This means that according to the changed market situation, a timely indicator of the value of this year's budget to appropriate adjustments in order to adapt to the changed budget market.
Budget will be implemented after approval. In the implementation process, we must not only evaluation of the various departments and enterprises and the results of budget implementation, but also the process of evaluation of budget performance. Emphasis on process control is the process of budget implementation in a timely manner for budget control, so that timely detection of problems, solve the problem in time to avoid the end of the budget problems, but at this time has been overtaken by events, may result in loss of business. Emphasis on process control is also beneficial to more objectively evaluate performance.本文来自优.文~论^文·网原文请找腾讯324-9114
Although the budget for economic activities of enterprises were also to be able to measure non-monetary, but the currency is still the most basic measure. It can be said that companies look at the budget mainly from the nature of the value of various resources, so, budget management should be based on the value of the management of the main line.
(B) An objective and scientifically-based budgeting
单片机电子琴程序设计+流程图+参考文献First of all, the objective-based budgeting to grasp the implementation of the existing budget, budget summary of previous experience, and at the same time to conduct research on market conditions and forecasts, production and operation activities to grasp output and input markets, and then proceed to correct decision-making, the use of appropriate formula with a reasonable budget for the algorithm to determine the number of indicators. In order to effectively reduce costs and expenses, the budget for the cost could be zero-based budgeting, rolling budgets can also be used, flexible budgeting, activity-based budget management. The need for attention to a few issues here: (1) objective evidence of the budget, should be verifiable and; (2) attention to the consistency of budget indicators diameter; (3) to ensure that the advanced nature of the budget targets, and strive to set the budget will not be too high, unable to avoid the responsibility of units; At the same time, indicators also need to avoid the budget is too lax and will not achieve its proper role; (4) pay attention to guiding the budget in relation to staff to participate actively in the development of the initiative.
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