[原创]企业全面预算的一些思考
<p class="MsoNormal" style="MARGIN-LEFT: 21pt"><b><span style="COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: 'Times New="New"Roman'; mso-hansi-font-family: 'Times New="New"Roman'">企业周期与预算管理要匹配</span></b><span lang="EN-US" style="COLOR: black; mso-bidi-font-size: 10.5pt"><?xml:namespace prefix = o ns = "urn:schemas-microsoft-com:office:office" /><o:p></o:p></span></p>
<p class="MsoNormal" style="MARGIN-LEFT: 21pt"><span lang="EN-US" style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体"><span style="mso-spacerun: yes"> </span></span><span style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">初创期<span lang="EN-US">---</span>投资预算<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal" style="MARGIN-LEFT: 21pt; TEXT-INDENT: 15.75pt; mso-para-margin-left: 2.0gd; mso-char-indent-count: 1.5"><span style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">成长期<span lang="EN-US">---</span>销售预算<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal" style="MARGIN-LEFT: 21pt; TEXT-INDENT: 15.75pt; mso-para-margin-left: 2.0gd; mso-char-indent-count: 1.5"><span style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">成熟期<span lang="EN-US">---</span>成本预算<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal" style="MARGIN-LEFT: 21pt; TEXT-INDENT: 15.75pt; mso-para-margin-left: 2.0gd; mso-char-indent-count: 1.5"><span style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">衰退期<span lang="EN-US">---</span>现金流量预算<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal" style="MARGIN-LEFT: 21pt; TEXT-INDENT: 15.75pt; mso-para-margin-left: 2.0gd; mso-char-indent-count: 1.5"><span style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体"><span lang="EN-US"><o:p></o:p></span></span> </p>
<p class="MsoNormal" style="MARGIN-LEFT: 21pt; mso-para-margin-left: 2.0gd"><b><span style="COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: 'Times New="New"Roman'; mso-hansi-font-family: 'Times New="New"Roman'">预算目标的制订</span></b><b><span lang="EN-US" style="COLOR: black; mso-bidi-font-size: 10.5pt"><o:p></o:p></span></b></p>
<p class="MsoNormal" style="MARGIN-LEFT: 31.5pt; mso-para-margin-left: 3.0gd"><span lang="EN-US" style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">1</span><span style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">、企业高层在定预算目标时应该有基本、正常、挑战目标，并按季度、月份分解到各业务线；<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal" style="MARGIN-LEFT: 31.5pt; mso-para-margin-left: 3.0gd"><span lang="EN-US" style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">2</span><span style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">、各部门根据上级的预计目标和部门的实际情况进行编制部门预算目标，也要有基本、正常、挑战目标；<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal" style="MARGIN-LEFT: 31.5pt; mso-para-margin-left: 3.0gd"><span lang="EN-US" style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">3</span><span style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">、对比企业预算目标和各部门预算目标汇总，审批后形成企业的执行预算目标；</span></p>
<p class="MsoNormal" style="MARGIN-LEFT: 31.5pt; mso-para-margin-left: 3.0gd"><span style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体"><span lang="EN-US"><o:p></o:p></span></span> </p>
<p class="MsoNormal" style="MARGIN-LEFT: 21pt; mso-para-margin-left: 2.0gd"><b style="mso-bidi-font-weight: normal"><span style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">预算执行过程的监控和调整<span lang="EN-US"><o:p></o:p></span></span></b></p>
<p class="MsoNormal" style="MARGIN-LEFT: 52.5pt; TEXT-INDENT: -21pt; mso-list: l0="l0"level1="level1"lfo1"><span lang="EN-US" style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体"><span style="mso-list: Ignore">1.<span style="FONT: 7pt="7pt"'Times New="New"Roman'"> </span></span></span><span style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">按季度、月份进行过程监控，根据实际情况按季度、月份进行调整。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal" style="MARGIN-LEFT: 52.5pt; TEXT-INDENT: -21pt; mso-list: l0="l0"level1="level1"lfo1"><span lang="EN-US" style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体"><span style="mso-list: Ignore">2.<span style="FONT: 7pt="7pt"'Times New="New"Roman'"> </span></span></span><span style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">只要不超出部门预算目标，各部门内部各预算指标可以互相调配；<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal" style="MARGIN-LEFT: 52.5pt; TEXT-INDENT: -21pt; mso-list: l0="l0"level1="level1"lfo1"><span lang="EN-US" style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体"><span style="mso-list: Ignore">3.<span style="FONT: 7pt="7pt"'Times New="New"Roman'"> </span></span></span><span style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">超出目标时需要由上级审批通过才能执行；如果外部环境发生变化甚至需要调整企业的目标，但需要审批。</span></p>
<p class="MsoNormal" style="MARGIN-LEFT: 52.5pt; TEXT-INDENT: -21pt; mso-list: l0="l0"level1="level1"lfo1"><span style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体"><span lang="EN-US"><o:p></o:p></span></span> </p>
<p class="MsoNormal" style="MARGIN-LEFT: 21pt; mso-para-margin-left: 2.0gd"><b style="mso-bidi-font-weight: normal"><span style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">预算业绩评估<span lang="EN-US"><o:p></o:p></span></span></b></p>
<p class="MsoNormal" style="MARGIN-LEFT: 52.5pt; TEXT-INDENT: -21pt; mso-list: l1="l1"level1="level1"lfo2"><span lang="EN-US" style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体"><span style="mso-list: Ignore">1.<span style="FONT: 7pt="7pt"'Times New="New"Roman'"> </span></span></span><span style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">按年份、季度、月份，针对执行情况与年初的预算执行目标对比分析进行业绩评估。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal" style="MARGIN-LEFT: 52.5pt; TEXT-INDENT: -21pt; mso-list: l1="l1"level1="level1"lfo2"><span lang="EN-US" style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体"><span style="mso-list: Ignore">2.<span style="FONT: 7pt="7pt"'Times New="New"Roman'"> </span></span></span><span style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">按年份、季度、月份<span lang="EN-US">, </span>针对执行情况与调整后的年份、季度、月份目标进行对比分析进行业绩评估。<span lang="EN-US"><o:p></o:p></span></span></p>
<p class="MsoNormal" style="MARGIN-LEFT: 52.5pt; TEXT-INDENT: -21pt; mso-list: l1="l1"level1="level1"lfo2"><span lang="EN-US" style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体"><span style="mso-list: Ignore">3.<span style="FONT: 7pt="7pt"'Times New="New"Roman'"> </span></span></span><span style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">利用对比分析的结果指导下一年份的预算目标制订。<span lang="EN-US"><o:p></o:p></span></span></p> 企业预算很重要哦，楼主说出了几个基本点，有没有更为具体点的案例分析呢，家人更多受用哦。 <p>本人目前负责两个客户的全面预算系统开发、维护,以上只是自己的一个提炼.</p>
<p> </p>
<p>上面第一点是一个产品的选型、定位</p>
<p>其他的是一个循环,其中监控部分全部使用工作流进行控制,还有现金流部分的分析等。</p>
<p> </p>
<p>由于渗及到公司的一些信息，也不大好说其他的，就提炼一些模型的东东与家人分享:)</p>
<p>希望听到大家的意见。</p>
[此贴子已经被作者于2009-7-20 21:44:49编辑过] <p>能否再说细一点呢？</p> <p>楼上想要细到什么程序?只要不渗及到公司的机密我能说的尽量回复,大家互相学习.</p> hao a a a a a aa a
页:
[1]