question 1: what do "budget" and "final accounts" mean in accounting? Budget is to make a forecast of the income and expenditure of the current unit, such as how many million yuan a certain income and how many million yuan a certain expenditure can reach this year. Generally, the more detailed the budget, the better, and when preparing the budget, you should indicate the basis. Why do you want to make so many budgets? In addition, in the mid-term accounting, it is necessary to track and analyze the implementation of the budget at any time.

The final accounts are to settle the income and expenditure of the current unit, for example, how many million yuan did a certain income and how many million yuan did a certain expenditure actually reach this year. Generally, the final accounts are prepared according to the budget. If the final accounts exceed or balance compared with the budget, the reasons should be listed.

question 2: what does it mean to be included in the financial budget separately? It means that this financial budget cannot be used for other purposes, and only the financial department can control it! Thai = = = Shun,,,,

Question 3: What is the financial budget? It is the general name of all kinds of budgets that reflect the expected financial position and operating results of an enterprise in a certain budget period in the future, as well as cash receipts and payments and other value indicators, including cash budget, estimated income statement, estimated balance sheet and estimated cash flow statement.

Question 4: What is the difference between investment analysis and financial budget? Operating budget refers to the budget of daily activities of an enterprise. It mainly includes sales budget, production budget, direct material purchase budget, direct labor budget, manufacturing cost budget, unit production cost budget, promotion and management cost budget, etc. The most basic and key operating budget is sales budget, which is a formal and detailed explanation of sales forecast. Because sales forecast is the basis of the plan, and enterprises mainly rely on the income from selling products and providing services to maintain the expenditure and profit of operating expenses, sales budget has become the basis of budget control. The production budget is compiled according to the expected sales volume in the sales budget, according to the product variety and quantity. After the production budget is compiled, the quarterly production schedule, or production plan outline, should be discharged according to the expected sales volume in each quarter and the balance of production capacity. On the basis of the production budget and production schedule, the direct material procurement budget, direct labor budget and manufacturing cost budget can be compiled. These three budgets constitute statistics on the production costs of enterprises. The budget of sales promotion and management expenses includes all kinds of detailed items of expenses expected to occur outside the scope of manufacturing business, such as sales expenses, advertising expenses and transportation expenses. For enterprises that implement standard cost control, it is also necessary to prepare the unit production cost budget. Financial budget is a series of budgets that specifically reflect the expected financial position and operating results of an enterprise in a certain budget period in the future, as well as cash receipts and payments and other value indicators, including cash budget, expected income statement, expected balance sheet and expected cash flow statement.

question 5: what is the meaning of financial budget? Why do enterprises have to make financial budget before operation every year? Financial budget is a series of budgets that specifically reflect the expected financial status and operating results of enterprises in a certain period of time in the future, as well as cash receipts and payments and other value indicators. Through the financial budget, we can establish a standard to evaluate the financial situation of enterprises, compare the actual number with the budget number, find problems and adjust deviations in time, so that the economic activities of enterprises can be carried out according to the predetermined goals, thus realizing the financial goals of enterprises. Therefore, the financial budget is an indispensable project in the operation of the whole catering enterprise, which not only directly reflects the current financial situation of the enterprise, but also directly affects the later operation of the restaurant. Financial budget mainly expresses the relationship between capital, income, cost, expenses and profits. Combining these five points, it can provide timely and effective financial analysis reports for enterprise decision makers in a forward-looking way, so that enterprises can adjust their competitive strategies and marketing strategies in a timely manner and escort the healthy development of enterprises. This information contains the following contents: 1. Structure of financial budget report 2. Requirements for writing financial budget report 3. Budget preparation management 4. Basic methods of budget preparation 5. Budget preparation procedures 6. Budget control 7. Budget adjustment

Question 6: What is the principle of financial budget preparation

1. The principle of determining production by sales

Financial budget preparation is generally based on economic forecast, mainly sales forecast. The sales budget is the basis of the whole budget. Once the sales budget is established, the production budget and related cost budget can be determined according to the principle of determining production by sales, and a comprehensive budget can be compiled.

2. Flexibility principle

In order to ensure effective budget control, moderate flexibility in financial budgeting means that the required financial budgeting period is generally consistent with the accounting period, usually one year. In order to facilitate control, some budgets, such as sales budget and cost budget, are required to be divided quarterly. In order to maintain the continuity of budgets, the quarterly rolling compilation method can be adopted.

behavior pattern of financial budgeting

the behavior pattern of financial budgeting includes three ways: top-down, bottom-up and combination of top and bottom. They are suitable for different enterprise environments and management styles, and each has its own advantages and disadvantages.

(1) Top-down formula

In this way, the financial budget is put forward by the corporate headquarters in accordance with the needs of strategic management, combined with the wishes of the business owners and the market environment of the industry in which the enterprise is located. The financial budget is comprehensive and detailed, and each branch or branch is only the main body of financial budget execution, and all power is at the headquarters. The financial budget management responsibility of the headquarters is concentrated in the financial budget management Committee, which should position the members of the internal organization of the enterprise according to the characteristics of single business.

the biggest advantage of the top-down model is that it can guarantee the interests of the headquarters and consider the strategic development needs of the enterprise. However, its biggest deficiency lies in the high concentration of power in the headquarters, which can not give full play to the management initiative and creativity of each division, which is not conducive to "people-oriented management" and thus to the future long-term development of enterprises.

(B) Bottom-up

In this way, the headquarters mainly plays the role of management center. It regards financial budget management as a management means for each division to implement its business responsibilities, and believes that the initiative of financial budget management comes from each division, and the headquarters only has the final approval right for the financial budget.

the management responsibility of the headquarters is to determine the financial objectives (such as the target rate of return on capital, etc.), and the management responsibility of the division is how to achieve this goal. Therefore, the financial budget compiled and reported by the division is only an action commitment to the realization of the financial objectives of the headquarters. The purpose of approving the financial budget submitted by the lower level by the headquarters is only to verify the reliability of this behavior commitment. The advantage of this method is that it is beneficial to improve the initiative of the division, fully embodies the decentralization and people-oriented management, and at the same time puts the division at the forefront of the market and improves the ability of the division to fight independently. Its biggest shortcomings are:

1. It may lead to management out of control (especially if only the result control is emphasized and the process control is ignored);

2. Broadening the scope and narrowing the scope is not conducive to the maximization of enterprise goals, but may also lead to waste of resources, such as over-reporting or under-reporting the financial budget in order to compete for capital resources;

3. It is not conducive to maximizing the profit potential of the branch. For example, in order to maintain the long-term management right of the branch, the managers of the branch will adopt the "squeezing toothpaste" financial budget, and the annual profit financial budget will only increase "appropriately" on the basis of the previous year to maintain the "performance" of profit growth year by year.

it can be seen that in this way, it is very important for the headquarters to approve the financial budget of the division, and the key point of approving the financial budget lies in the possible "lazy" behavior of the managers of the division.

(3) the combination of up and down

In the current practice in China, the combination of up and down is obviously a rational choice.

1. As the name implies, the combination of up and down and the combination of the two styles have experienced a top-down and bottom-up reciprocating in the process of financial budgeting. The key point of adopting this program is not the emphasis on the top and bottom, but how to combine the top and bottom and how to determine the contact point. In order to give full play to the subjective initiative of the division and improve the efficiency of financial budgeting as much as possible, we advocate that financial budgeting objectives should be issued from top to bottom, while financial budgeting should reflect the concrete implementation of the objectives from bottom to top, and all responsible departments need to be clear about "what should be completed and how much should be completed" through financial budgeting. Therefore, the preparation process of financial budget is a process of matching the resources and conditions of each responsible unit with the financial budget objectives of the enterprise, and a process of decomposing the financial budget objectives of the enterprise by department, business and personnel. The advantages of adopting this mode are: 1. It can effectively ensure the realization of the overall goal of the enterprise.

2. according to the unified and clear "rules of the game", the goal is decomposed, which embodies the principle of fairness and justice, avoids damaging the "advanced" and protects the "backward".

3.......> >

question 7: what is a financial statement? Financial accounts are a summary of the implementation of budget funds and are inseparable from departmental budgets. Through the final accounts, we can carefully analyze the implementation of the budget funds field, promote the reasonable preparation of the budget, and thus improve the efficiency of the use of financial funds.

question 8: what does the budget mean? Hello, classmate, I'm glad to answer your questions!

Budget is a management plan formulated by the management authorities in order to ensure the ultimate realization of the goal, which is expressed by physical quantity and value quantity, and is the standard and basis for the implementation, control and evaluation of the plan. Budget is a quantitative expression of business activities in a specific period in the future set by the management in the plan. It is a detailed plan that reflects the cash receipts and expenditures, capital demand, financing, operating income, cost, financial status and operating results of an enterprise in the future period in monetary units.

Budget includes two functions: budgeting and budget control. Among them, budget control is a control measure with budget as the core.

I hope the answer from Gao Dun Online School can help you solve the problem. More accounting questions are welcome to be submitted to Gao Dun enterprises.

Gao Dun wishes you a happy life!

Question 9: What are the financial budgeting methods? 1. Fixed budget and flexible budget fixed budget, also known as static budget, are budgeting methods that fix the business volume of an enterprise at a certain expected level during the budget period, and determine the estimated amount of other projects on this basis. Flexible budget is the symmetry of fixed budget, and its key lies in dividing all costs into two parts: variable cost and fixed cost. The main difference between the fixed budget and flexible budget: the fixed budget is prepared for a specific business volume, while flexible budget is prepared for a series of possible expected business volume levels. 2. Incremental budget and zero-based incremental budget refer to the method of budgeting by adjusting the original relevant cost items on the basis of the cost level in the base period, combined with the business volume level in the budget period and relevant measures to reduce costs. Zero-based budget, or zero-based budget, refers to the study and analysis of the necessity and rationality of all budgetary expenses and the comprehensive balance to determine the budgetary expenses when preparing the budget, regardless of its past situation. The difference between incremental budget and zero-based budget: incremental budget is based on the cost level of the base period, and zero-based budget is everything from scratch. III. Regular budget and rolling budget Regular budget refers to all kinds of budgets prepared by accounting year. Rolling budget, also known as perpetual budget, is mainly characterized by not linking the budget period with the fiscal year, but always keeping it for twelve months. Every past month, the budget for the next few months is adjusted and revised according to the new situation, and the budget for the next month is supplemented on the basis of the original budget, so as to roll backwards step by step and continuously plan future business activities in the form of budget. The difference between the regular budget and the rolling budget: Generally, the ingot budget is prepared on a regular basis with the accounting year as the unit. The rolling budget does not link the budget period with the accounting year, but continuously rolls backwards for twelve months.

question 11: what do you mean by "budget" and "final accounts" in accounting? Budget is to make a forecast of the income and expenditure of the current unit, such as how many million yuan a certain income and how many million yuan a certain expenditure can reach this year. Generally, the more detailed the budget, the better, and when preparing the budget, you should indicate the basis. Why do you want to make so many budgets? In addition, in the mid-term accounting, it is necessary to track and analyze the implementation of the budget at any time.

The final accounts are to settle the income and expenditure of the current unit, for example, how many million yuan did a certain income and how many million yuan did a certain expenditure actually reach this year. Generally, the final accounts are prepared according to the budget. If the final accounts exceed or balance compared with the budget, the reasons should be listed.