Study On Comprehensive Budgeting Of The S Enterprise

Origins of the overall budget as early as the18th century, United Kingdom and theUnited States has begun a comprehensive budget, but also mainly to control spending bygovernment departments need, lack a scientific management approach. Until the early20th century, Taylor created a "scientific theory”.Attempts to small and medium sized private enterprises in the areas ofcomprehensive budget management are difficult ", in introducing a modern enterprisemanagement system of China’s small and medium-sized private enterprises trying tosuffer embarrassment.A product involving meteorological electronics, microwave communications, radioand television, public safety, many areas such as systems integration, meteorologicalelectronics products distributed in all provinces, municipalities and autonomous regionsas much as hundreds of units, the company as a national radio and TV tuner productsproduction base, the products are exported to the Middle East, Europe and NorthAmerica.Sales budget is a comprehensive starting point for budget, to make sales budgets,enterprises need to forecast sales for the next fiscal year, requires an enterprise’s industry,insight, a company’s main business industry for radar and TV products industries. Thismarket requires a high skill level, there is a certain technological barriers, belonging to themonopoly in a competitive market. Steady growth in market demand, some level ofenterprise’s market share within the next year, maintaining stable growth. So businessescan better forecast demand, while sales, costs, expenses and steady growth, you can selecta fixed budget method, prepared a comprehensive budget.Need to collect budget information and draw up departmental budgets,business-related information needs: sales, cost, market share, enterprises such as financialinformation,For the completion of a capital expenditure budget of the enterprise, you need todetermine the lines of capital that, when deciding on the line of control, combined netprofits, net cash flow, profit distribution, the next incremental funding needed to expandannual production scale factors, analysis of project investment feasibility studies, annualfinancing of the budget policy, and other factors to consider Capital expenditures.Cash budget is an important enterprise cash flow estimation and management tool that is used to reflect all cash receipts and expenditures for a period in the future, as wellas cash on arrival after the two additional ballots-figure budgets.Cash flow budget is in accordance with the statement of cash flows prepared by themain project contents reflecting all cash receipts and disbursements during the budgetperiod and the results of the budget. It budgeting, capital budgeting and financing tobusiness based on budget, is associated with each of the other budget summary of incomeand expenditure, mainly as a basis for enterprise financial regulation. Cash is cash onhand and bank deposits.Financial budget is the production and management of an enterprise to raise therequired funds and some of the budget on interest income, expenses and fees, includinginterest income, interest expense and exchange rate gains.According to the enterprise’s business objectives, scientific and rational planning,and future operating performance, to calculate expected cash flow changes and financialposition, and related data in the form of a financial accounting report system to bereflected in the work process, referred to as financial budgeting. Financial budget fromthe budget income statement, cash flow statement, budgeted balance sheet composition.Budget period is one year, and be consistent with the fiscal year of the company, so that inthe actual business process, supervision, inspection, and analysis of the implementation ofthe financial budget.Produce a net profit of enterprise budget and then according to the arrangementpolicy of profit and dividend distribution policy, make a profit distribution budget anddetermine profit and loss budget, prepare a budgeted income statement, Compiled basedon the preparation of the budget of a budgeted balance sheet.