Hello, the budget is about how much you need, how much you need.

What is a "budget"?

China has a saying: everything is established in advance, and it is abolished if it is not planned. Sun Tzu, an ancient strategist, said, "It is better to win more than one!" These statements emphasize that everything needs a process of planning, planning or budgeting (pre-planning), but the concept of budgeting in modern management is far from being simply summarized by the words "planning" or "planning". In daily life, budget often refers to * * * or the financial capital plan of institutions (such as budget, budget deficit, national revenue and expenditure budget, etc.). ), or the capital plan required for the construction project (such as project budget, budget quota, budgeter, etc. ). Budget has special significance in modern enterprise management. It is a method or means to concretize and realize enterprise strategic plan, and it is a future-oriented financial plan, but it is not limited to financial plan.

The word "budget" comes from French bougette, which means briefcase made of leather. /kloc-In the mid-9th century, the British Chancellor of the Exchequer had a habit of opening his briefcase in front of British parliamentarians to show the figures he needed when he proposed next year's tax plan. Therefore, the "briefcase" of the Chancellor of the Exchequer is gradually used to refer to the budget of next year's income. 1870 or so, the word budget officially appeared in the documents in the briefcase of the finance minister, which was the original source of the budget system. Modern budget system originated in Britain and developed in America. It was first applied to * * * institutions, and then gradually applied to enterprise management.

Since 1990s, budget management has been widely popularized and applied in China, and it is still in the ascendant. There are many concepts about budget and budget management, which are defined from different angles, but the main features are basically accepted by everyone, so when it comes to budget, the business community basically has a framework explanation. Here are some explanations about the budget. While studying these definitions, we will deepen our understanding of the budget. If you define for the sake of definition, it is similar to a word game, and it loses its practical significance. Management theory comes from management practice and is then used to guide practice, so the purpose of theoretical discussion is to serve management practice. Failure to achieve this goal is failure.

Typical views are:

Chris argyris defined budget as an accounting method for people to control costs.

L Harold Bierman believes that there are two kinds of budgets: one is to forecast and tell managers where he may be in the future; The other is the standard, which tells managers whether to maintain or reach the predetermined efficiency level.

Frame believes that the budget is a broad and coordinated plan, expressed through the financial situation.

Charles T. Horngren believes that the budget is a quantitative expression of the action plan.

L Glenm A. Welsh believes that enterprise budget is a plan covering all business activities in a certain period of time in the future, and it is a formal expression of the goals, strategies and plans set in advance by the top management of the enterprise for the whole enterprise and its departments.

These are the views in the book Comprehensive Budget Management (Renmin University of China Press) edited by Wang Huacheng, Tong Yan and Li Yong. The series of "Theory and Case of Enterprise Comprehensive Budget Management" (Economic Science Press) prepared by the Enterprise Department of the Ministry of Finance has made a comprehensive inventory of the definition of budget from the following laws and regulations.

The first point of view. According to the explanation of general management accounting textbooks, budget is a quantitative description of the business activities of enterprises in a certain period in the future. Budget in a broad sense refers to comprehensive budget, which is a quantitative description of all action plans and corresponding measures related to all future business activities of an enterprise in monetary and other quantitative forms, including special decision-making budget, business budget and financial budget.

(1) The special decision-making budget can best reflect the decision-making result, which is actually the further planning of the selected scheme. Such as the capital expenditure budget.

(2) The operating budget, also known as the annual business plan, refers to various operating budgets directly related to the daily business activities of the enterprise. Specifically, it includes market customer development plan, cost control plan, human resource development plan, sales plan, production budget, direct material consumption and procurement budget, direct salary and other direct expenditure budget, manufacturing expense budget, sales expense budget, management expense budget, etc. These budgets are linked together. ......

Basic meaning of budget

(1) revenue and expenditure plans of state organs, organizations or institutions in a certain period in the future. (2) Calculate in advance. Budget is divided into construction drawing design budget and construction budget. Capital construction project budget is the general name of estimation, budgetary estimate and budget. Budget is a national annual centralized financial revenue and expenditure plan approved by legal procedures. It stipulates the source and quantity of national fiscal revenue, the purpose and quantity of fiscal expenditure, and reflects the scope and direction of the whole national policies and activities. At the same time, budget also refers to the overall planning of income, expenditure and cash flow of enterprises in terms of operation, funds and finance in a certain period of time in the future. It expresses various economic activities in the form of money. Each responsibility center has a budget, which is the financial plan of all kinds of resources needed to carry out the tasks of the center and complete the financial objectives. Budgeting includes not only forecasting, but also skillfully handling all variables in a planned way, which determine the performance of the company in its efforts to achieve a favorable position in the future.

What does the budget process mean?

Hello, classmate, I'm glad to answer your question!

In CMA management accounting in China, the budgeting process refers to the process used by organizations to prepare future plans, allocate resources, determine income and expenditure, and prepare planning reports.

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

Gao Dun wishes you a happy life!

What do you mean by budget unit?

Question: Please help.

The best answer: the budget unit refers to those general departments whose revenues are all turned over and expenditures are all arranged by the budget. Budget units are divided into primary budget units, secondary budget units and grass-roots budget units in principle. The budget unit that summarizes and submits the monthly payment plan to the Municipal Finance Bureau (and applies for direct financial payment, which has been cancelled after simplifying the process) is the first-level budget unit; Summarize and submit the monthly payment plan to the first-level budget unit (and apply for direct financial payment, which has been cancelled after simplifying the process) and the budget unit with subordinate units is the second-level budget unit (under special circumstances, it can be divided into three-level and four-level budget units step by step, the same below); Independent accounting budget units without subordinate units are grass-roots budget units. The expenditure of the first and second budget units at the same level shall be regarded as the management of the first budget unit. There are too many municipal budget units in Shanghai, and it is impossible to talk about them. The municipal financial allocation departments are all.

What does the budget mean?

Budgeting refers to the budget activities of all levels, departments and budget units to formulate annual plans for raising and distributing budget funds, which is the main content that must be standardized in the budget law. Budgeting should follow the principle of national budgeting and be carried out in accordance with the methods and procedures of budgeting.

What does the responsibility budget mean?

Responsibility cost budget (hereinafter referred to as responsibility budget) is to predict and control the costs that will occur in the project construction activities according to the implementation construction organization design and the price level of the project location before the project construction, using relevant quotas and cost standards.

The responsibility budget is essentially the target cost of the project, the maximum expenditure approved by the superior unit to the construction production unit, and the standard for evaluating the performance of the construction production unit.

Responsibility budget is a budget with responsibility center as the main body and controllable cost, income, profit and investment as the object. The responsibility of each responsibility center can be clearly defined by compiling the responsibility budget, and its realization can be guaranteed by keeping consistent with the total budget of the enterprise.

What do you mean by "budget" and "final accounts" in accounting?

Budget is to make a forecast of the current unit's income and expenditure, such as how many million yuan a certain income can reach this year and how many million yuan a certain expenditure can reach. The more detailed the general budget, the better, and the basis should be indicated when preparing the budget. Why do you have to make so many budgets? In addition, interim accounting should track and analyze the implementation of the budget at any time.

Final accounts, that is, the settlement of the current unit's income and expenditure, such as how many million yuan an income is and how many million yuan an expenditure actually reaches this year. General final accounts are prepared according to the budget. If the final accounts exceed or have a balance compared with the budget, the reasons shall be listed.

What do you mean "once" and "twice" in the budget?

In the process of preparing financial budget, the method of two-level preparation is adopted. It is the first step for each grass-roots unit to formulate its own budget plan according to the principle of first-level management and submit it to the budget Committee. Finally, the Budget Committee examines the draft budget of each department, draws up the budget plan of the whole organization and issues it to all departments. Each grass-roots unit resubmits its adjusted budget according to the adjusted budget plan, which is the second step. After repeated operations from bottom to top, the Budget Committee forms a final budget, which becomes a formal budget after being approved by the top decision-making level of the enterprise, and is distributed to all departments for implementation step by step.

What is the project budget for? What does the project budget mean?

As the name implies, the project budget is to calculate the amount of money spent on building a project in advance. To put it bluntly, you draw a picture for me and let me calculate it for you. How much does it cost to build a building, and how much materials do you need? The project budget salary ranges from 4000 to 30000 yuan per month. This is a good job. You can go to construction sites, construction consulting companies, construction companies, Party A and many other places, usually sitting in an office and using a computer.