However, many enterprises do not pay attention to the accuracy of budget value, including necessary budget items, and do a good job in budget summary and analysis according to the business plan, which leads to a great deviation between the final actual expenditure and the initial budget, making enterprise fund management difficult.
How can we do a good job in purchasing budget and what problems should we pay attention to in purchasing budget? This course will explain the principles, budget items, budget methods and budget summary analysis of purchasing budget with practical cases, and explain the methods and skills of "doing a good job in purchasing budget" for you.
Solution:
Stones from other mountains can attack jade!
Although there will be some differences in procurement budget between different industries and different enterprises, it will never change. Here are some methods and processes summarized from our work experience for your reference!
Procurement budget is a plan for purchasing materials prepared by the procurement department within a certain planning period. Doing a good job in purchasing budget is of great significance to clarify the direction and focus of the company's fund management. Make a good purchase budget.
First of all, we must follow the principle of purchasing budget;
Secondly, on the basis of following the principle of purchasing budget, we should make clear the budget items;
Third, use the budget method to budget each project;
Fourth, after the budget table is formulated, it will be discussed and approved;
Finally, the procurement budget is analyzed and summarized.
Five principles must be followed to do a good job in purchasing budget.
1. According to the overall business plan;
2. According to the comprehensive budget system of the enterprise;
3. It cannot be formulated separately;
4. Ensure the accuracy of the budget.
On the basis of following the principle of purchasing budget, we should make clear the following budget items, of which these four items are essential.
First, productive business needs;
The second is the demand for production capital;
Third, unproductive business needs;
The fourth is the demand for unproductive capital.
Determine the budget items, and then budget according to each item. Project budget is mainly realized by three methods, namely fixed budget method, flexible budget method and incremental budget method.
After the budget is completed, it will go through discussion and approval procedures. The discussion is divided into internal discussion in the purchasing department and discussion in various business departments. The approval is first approved by the financial department, and then re-approved by the decision-making level on the basis of the financial department.
In order to find out the error between the budget and the actual expenditure and make the budget for the coming year more reasonable, it is necessary to summarize and analyze the budget at this time. First, the actual cost is counted, then the actual and budget are compared according to the statistical results, and finally the budget is adjusted according to the comparison results.
Finally, the mind maps of these parts are strung together to form a complete method flow of "doing a good job in purchasing budget".
Maybe the text is not very clear to everyone. We can look at the following mind map, which can make you understand and know more vividly.