Въведение в компилацията
Принципи
1.Adheretotheprincipleoflivingwithinourmeansand"onemusteat,andtheothermustbuild".Arrangethebudgetaccordingtoincomeandfinancialresources,soastoachieveabalancebetweenincomeandexpenditure.
2,adheretotheprincipleofseekingtruthfromfacts.Practicallyensurethatrevenueandexpenditureplansareactiveandstable,andpreventconcealmentandfalsereporting.
3.Adheretotheprincipleofcomprehensivebudget.Carryouttheoverallarrangementoffundswithinandoutsidethebudget.
4.Adheretotheprincipleofdepartmentalbudget.Asthetotalbudgetofaunit,thedepartmentbudgetistherevenueandexpenditurebudgetcoveringallthefundsoftheunit,includingthebudgetofthislevelandthebudgetofitssubordinateunits,includingboththeregularbudgetandthespecialbudget.
5.Adheretotheprincipleofzero-basedbudgeting.Personnelexpendituresaredeterminedaccordingtostandards,publicexpendituresaredeterminedaccordingtothefixedamountofdepartmentclassificationandclassification,andbusinessdevelopmentandconstructionprojectsarerankedinorderofpriority.
6.Adheretotheprincipleofnotadjustingthebudgetingeneral.Afterthedepartmentalexpenditurebudgetisdetermined,exceptfortheindispensableexpendituresduetoemergenciesandpolicyfactors,whichwillbereportedtotheMunicipalPeople’sCongressforapprovaltoadjustthebudgetafterfinancialreview,otherexpenditureitemswillnotbeaddedtothecurrentfiscalyear,andthebudgetforthenextyearwillbecompiled.Whenconsidering.
Процедура
Изготвянето на ведомствените бюджети прилага "две нагоре и две надолу", т.е. процедура отдолу нагоре и отгоре надолу.
1.Everyyear,thefinancedepartmentarrangesthebudgetpreparationworktoeachdepartmentregularly,andspecifiestherelevantmattersofthebudgetpreparation.
2.Eachdepartmentreportsthedepartmentalrevenueandexpenditurebudgetproposal(includingthebudgetofthegrassrootsunit)tothecompetentfinancialdepartmentwithinthespecifiedtime.
3.Accordingtothenatureofthefundsbythecompetentfinancialdepartment(capitalconstruction,threeitemsofscienceandtechnology,retirementfunds,publicmedicalexpenses,housingfunds,casehandlingfees,sewagecharges,waterresourcesfees,urbanmaintenancefees,etc.Expenditure),thedepartmentalbudgetproposalplanisdistributedtoeachbusinessdepartmentforpreliminaryreview;afterthebusinessdepartmentisapproved,itisreportedtothecompetentdepartmenttopreparethedepartmentalbudgetinaunifiedmanner.
4.Thefinancialdepartmentwillreporttheaggregatedsub-budgetitemsandsub-departmentbudgetstothecompetentgovernmentforacomprehensivebalance.
5.Afterthebudgetisbalancedbythegovernment,thefinancedepartmentwillissuethetotalbudgetcontrolofrevenueandexpendituretoeachdepartment.
6.Alldepartments(includinggrassrootsunitbudgets)willreporttheiradjustedbudgetplanstothefinancedepartmentwithinthespecifiedtime.
7.Thefinancewillsubmitthesummarizedbudgetproposaltothegovernmentandthepartycommitteeforreviewandapproval,andthedraftgovernmentbudgetwillbesubmittedfordeliberationatthecongress.ThebudgetapprovedbytheNationalPeople'sCongressshallbeapprovedandissuedbythefinancedepartmenttovariousdepartments(includingthebudgetofthegrassrootsunit).
Стандартен
Theunitbudgetconsistsofanincomebudgetandanexpenditurebudget,andthetotalbudgetrevenueandexpenditurecontrolsystemof"largerevenueandlargeexpenditure"isimplemented.
1.Бюджет на приходите
(1)TherevenuewithinthebudgetiscompiledbythefinancialdepartmentbasedonthelevelofsocialandeconomicgrowthandtheannualGDPtarget.
(2)Theextra-budgetaryrevenuebudgetiscalculatedbyeachdepartmentbasedonthebusinessworkloadoftheunitinthenextyear,chargingitemsandstandards,andactualincreaseordecreasefactors.
(3)Operatingincomeiscalculatedbasedontheoperatingindicatorsdeterminedattheendoftheyearforthefollowingyear.
(4) Други видове парични средства (като доходи от конфискация, доходи от дарения, доходи от размяна и т.н.) се изчисляват въз основа на данни от опита през годините.
2.Разходен бюджет
(1)Personnelexpenditureiscalculatedbasedontheactualnumberofemployeesintheestablishment,thesalarydeterminedbythestate,theallowances,subsidystandardsandbonusesissuedbytheprovincesandcities.
(2)Officialexpensesarecalculatedonthebasisoftheexpensesnecessaryfortheunittomaintainnormaloperations.
(3)Businessexpensesandequipmentpurchaseexpensesshallbecalculatedandcalculatedaccordingtothebusinesscharacteristicsoftheunitandthebusinessitemsplannedatthebeginningoftheyear.
(4) Таксите за срещи се изчисляват според плана за срещи на звеното въз основа на броя срещи, мащаба, броя на хората и дните.
(5)Repaircostsandinfrastructurecostsarecalculatedaccordingtotheplanapprovedbytherelevantdepartmentsandbasedontheprojectprogress.Fortheprojectsthatwerenotlistedatthebeginningoftheyearascandidates,theprioritywillbestudiedaccordingtotheactualimplementationinthemiddleoftheyear.dealwith.
Заден план
Duringyourwork,haveyouencounteredthefollowingsituations:
Бюджетът е въпрос на финансирания отдел, а отделът има свои собствени задачи. Зает съм с продажби, покупки, производство и скоро.
Everyyear,themanagementhasdecidedonthebudgettarget,andeachdepartmentbreaksdownthetargetandcooperateswiththepreparation.
Budgetingisaprocessofbargaining.Thetargetwillalwaysbechoppedoff.Therefore,leaveasmuchroomaspossiblefortheoutputtargetandmakethecostaslooseaspossible.
Howdidthegapbetweenbudgetimplementationandactualimplementationcomeabout?Isitaproblemwithbudgetpreparation,oristhereadeviationinactualimplementation?Howtoadjust?
Whatisthevalueofbudget?Isitmanagingcostsandexpenses?
Мишена
Managersandparticipantsresponsibleforbudgetpreparationandcontrol
Ползи
Recognizetheimportanceofbudgetingtobusinessmanagement
Разберете методите за бюджетиране
Understandandbuildabudgetmanagementsystemsuitableforyourcompany
Координирайте противоречието между нуждите и ресурсите
Овладейте и проследете ефективни методи за изпълнение на бюджета
Learntoeffectivelymonitorandevaluatebusinessoperationsthroughbudgetmanagement
Throughbudgetmanagementtotrulyimprovecorporateefficiency
Ключови точки
Whycompaniesshouldconductcomprehensivebudgetmanagementandcontrol
Как да подготвим бюджети
Управление на изготвянето на бюджета
Как да направим бюджетите ефективно изпълнени
p>Проследяване на бюджета
Заден план
TherollingwoodmovingobjecthaslongbeenrecordedinancientChina,anditwasusedtotransportcourtyardrockery.TheancientEgyptianstookthistechnologytotheextremeandbuiltamiracleofmankind:theEgyptianpyramids.Excelisnotunfamiliartomostfinancialpersonnel,butitisnecessarytobecreativeandcombinevariousfunctionstosolvehugesystemprojects,suchaspreparingandtrackingbudgets.Therearestillmanyproblemsthatneedtobesolvedurgently.
Печалби
Ключови точки
HowtouseExceltoprepareabudgetHowtouseExceltotrackbudget
Начална точка
InDeterminingthestartingpointforthepreparationofacomprehensivebudgetbeforetheactualoperationofpreparingabudgetisthefirstproblemthatanybudgetpreparationagencyshouldsolve.
Thesales-basedbudgetmodelreferstoabudgetmodelthatusestheresultsofthesalesbudgetasastartingpointtopreparesalesbudgets,productionbudgets,costbudgets,profitbudgets,andcashbudgets.ThebudgetTakesalesrevenueastheleadingindicator,andprofitandcashrecoveryasauxiliaryindicators.
Becausethismodelismarket-oriented,sales-based,adaptstomarketconditions,andismorerealistic,itissuitableforgrowth-stageenterprisesandmarkets,especiallyforthosewhosegoalistomaximizevalueEnterprisesandenterprisesthatimplementfixedproductionbysales,sothismodeliswidelyadoptedbybudgetenterprises.
Theprofit-basedbudgetingmodelisbasedonthetargetprofit,whichseparatelypreparesthecorporateincomebudgetandcostbudget,andperformsrepeatedbalancesuntilthetargetprofitisachieved.Theindicatorsystemofthismodeltakesprofitastheleadingindicator,andsalesrevenueandcostasauxiliaryindicators.
Thismodelissuitableforincreasingcorporateprofits,improvingcorporatemanagement,andreducingoperatingcosts.Itismoresuitableforcompaniesorlargecorporategroupswhosegoalistomaximizeprofits.
Buttheprofit-centricbudgetmanagementbehaviormaytriggershort-termbehaviors,makingcompaniesonlycareaboutbudgetedannualprofitsandneglectthelong-termdevelopmentofthecompany;itmaytriggerriskybehaviors,causingcompaniestoonlypursuehighprofitsandincreasetheirfinances.Andbusinessrisks.
Thedegreetowhichthebudgetingprocessdependsonthestartingpointofbudgeting.Theproductionenergystartingpointtheoryhasthehighestdependenceonoutput,thesalesstartingpointtheoryhasthehighestdependenceonsalesvolume,andtheprofitstartingpointtheoryhasacorrespondinglylowerdependenceonthebudgetingstartingpoint.Becausethetargetprofitanditsbusinessactivitiesplannedbytheprofitstartingpointtheoryneedtobeimplementednotonlyinmarketsales,butalsoininternalmanagement.
Thevariablefactorsaffectingthebusinessactivitiesofacompanyarecomplexandmultifaceted.Itisoftennotlimitedtooneitem.Therefore,asinglefactorcannotbesimplyusedasanindependentvariablefortheentirebudgetoftheenterprise.Eveninanenterprisethatdeterminesproductionbysales,thesalesvolumeofgoodscanbeanimportantvariableinthebudgetsystem,butitcannotbefixedastheonlyvariable.
Comprehensivebudgetsshouldbeinlinewithcorporatestrategicgoals,provideandanalyzecomprehensiveinformationaboutcorporatefinance,learningandgrowth,internalbusinessprocesses,customers,etc.,andusefinancialandnon-financialinformationtoreflectcorporatestrategicguidelines,andusemoreFlexibleandreasonablecomprehensivebudgetingmethodsbuildamorecompletecomprehensivebudgetandbecomethecorepartofthestrategicmanagementsystem.
Therefore,whencompilingacomprehensivecorporatebudget,weshouldstartfrommultipleperspectivesandconsidercomprehensively.
Съдържание
Budgetpreparationprocessandbudgetpreparationcontent
Обхват и метод на комуникация на бюджетните срещи
Трудности при изготвянето на бюджета Бюджет за една продажба
Изготвяне на бюджет за продажби
Бюджетни методи на Commonsales и техните недостатъци
Процес и съдържание на анализ на бюджета на продажбите
Researchonhistoricalsalesbehaviorandresearchonfuturesalesbehavior
Differencesandresultsofhistoricalandfuturecomparisons
Метод за количествено определяне на бюджета за продажби
Прогноза въз основа на исторически данни
Прогноза чрез линеен анализ и регресионен анализ
Прогноза за анализ на тенденциите
Прогноза за анализ на времевата линия
Прогноза, базирана на сезонни промени
>ControlofUncertainFactorsbyProbabilityМетодandSensitivityAnalysis
CaseAnalysis:Howtousetheabovemethodstocompletethesalesbudget
Бюджет за продажби и стратегия за съвпадение на развиващите се пазари
Theadvantagesanddisadvantagesoffreeopportunismwithoutstrategicbudgetinganditsapplication
Как да стимулираме бюджета продажбите
Theseconddifficultyofbudgeting——Outputbudgetandinventorymanagement
Изготвяне на изходен бюджет
Разходи за управление на запасите
Theembarrassmentofinventorymanagementundersalesbudgetinemergingmarkets
p>Importanceanddifficultiesofinventorymanagementforglobalsales
Differentresultsoffixedbudgetandvariablebudgetininventorymanagement
HowtousedifferentbudgetmethodsundervariablebudgetCompileproductionbudgetandpurchasebudget
Thethirddifficultyofbudgetpreparation-howtoprepareR&Dandotherprojectbudgets
Thefourthdifficultyofbudgetpreparation-howtopreparebudgetprofitstatementandBalancesheet
Изисквания
1.Mustbepreparedinaccordancewiththedouble-entrybudgetingmethod
SincethefoundingofthePeople’sRepublicofChinaand1991,China’sbudgetshaveadoptedthesingle-entrybudgetingmethod.Startingfrom1992,thesingle-typebudgetingwaschangedtothedouble-typebudgeting.Thisisanimportantresultofthereformofthefinancialmanagementsystem.The"BudgetLaw"consolidatesthisachievementinalegalform,clearlystipulatingthecentralbudgetandlocalgovernmentbudgetsatalllevelsofdouble-entrybudgeting
2.Implementtheprincipleofkeepingexpenditurewithinthelimitsofincomeandbalancingrevenuesandexpenditures
The"BudgetLaw"requiresthatthecentralgovernment'spublicbudgetdoesnotincludeadeficit.Partofthecapitalnecessaryforconstructioninvestmentinthecentralbudgetcanberaisedbyborrowingdomesticandforeigndebts,buttheborrowingshouldhaveareasonablescaleandstructure.Localbudgetsatalllevelsaredrawnupinaccordancewiththeprinciplesofkeepingexpenditurewithinthelimitsofincomeandbalancingrevenueandexpenditure,anddonotincludedeficits.ExceptasotherwiseprovidedbylawandtheStateCouncil,localgovernmentsarenotallowedtoissuelocalgovernmentbonds.
3.Shouldbeadaptedtothegrowthrateofthegrossnationalproduct
Thecompilationofbudgetrevenuesatalllevelsshouldbeadaptedtothegrowthrateofthegrossnationalproduct.Accordingtoregulations,theincomethatmustbeincludedinthebudgetshallnotbeconcealedorunder-listed,andtheabnormalincomeofthepreviousyearshallnotbeusedasthebasisforthecompilationofthebudgetedincome.Thecentralbudgetandthebudgetsoflocalgovernmentsatalllevelsshouldbecompiledwithreferencetothebudgetimplementationofthepreviousyearandthisyear’srevenueandexpenditureforecasts.
4.Thepolicyofstricteconomyandthriftybuildingofthecountryshouldbeimplemented
The"BudgetLaw"requiresthatthepreparationofbudgetexpendituresatalllevelsshouldimplementthepolicyofstricteconomy,diligenceandthriftforbuildingthecountry.
5. Трябва да направим цялостни планове, да гарантираме ключови точки и да направим правилни договорености
Thepreparationofbudgetexpendituresatalllevelsshouldbecoordinatedtoensurekeypoints.Underthepremiseofensuringthereasonableneedsofgovernmentpublicexpenditures,Properlyarrangeothervariousbudgetexpenditures.Thecentralbudgetandrelevantlocalgovernmentbudgetsallocatenecessaryfundstoassisttheeconomicallyunderdevelopedethnicautonomousareas,revolutionarybaseareas,remoteandimpoverishedareastodevelopeconomicandculturaldevelopment.Thebudgetsofgovernmentsatalllevelsshouldsetupreservefundsbasedon1%to3%ofthebudgetexpendituresofthegovernmentsattherespectivelevels,whichareusedfornaturaldisasterreliefexpendituresandotherunforeseenspecialexpendituresduringthebudgetimplementationofthecurrentyear.
6.Budgetworkingcapitalfundsshouldbesetupinaccordancewithregulations
GovernmentbudgetsatalllevelsshallbebudgetedworkingcapitalfundsinaccordancewiththeprovisionsoftheStateCouncil.Thepreviousyear'sbalanceofgovernmentbudgetsatalllevelscanbeusedinthenextyearforexpenditurescarriedoverfromthepreviousyear;ifthereisabalance,itcanbeusedtosupplementthebudgetworkingcapital;ifthereisabalance,itcanbeusedforthenecessarybudgetexpendituresforthenextyear.
Метод
Единичен бюджет
Единичен бюджетreferstothecompilationofallgovernmentrevenuesandexpendituresinafiscalyearinasingleformatofthetotalbudgetstatementWithin,withoutdistinguishingtheeconomicnatureofvariousfiscalrevenuesandexpenditures.TheunitarybudgetoriginatedintheUnitedKingdomandisatraditionalnationalbudgetmethod.Itsadvantagesarestrongintegrity,simplepreparation,andeasyoperation.Themaindisadvantageisthatitisdifficulttodrawcorrectconclusionsabouttheresultsofbudgetexecution.Undertheconditionthattherevenueandexpenditureofthenationalbudgetaresmall,thefunctionsaresingle,andthegeneraldebtisnotraised,theunitarybudgetmeetstherequirementsofthestatetopreparethebudget.However,withthedevelopmentofsocialeconomy,thescopeofgovernmentrevenueandexpenditurehasbeencontinuouslyexpanded,andtheproportionofthepubliceconomyhasbecomelargerandlarger.Itisdifficultforthesinglebudgettomeettherequirementsofgovernmentinterventionintheeconomy,soitisgraduallyreplacedbythedoublebudget.
Двоен бюджет
Thedouble-entrybudgetmeansthatthestatedividesallbudgetrevenuesandexpendituresinthecurrentyearintotwoormorebudgetsaccordingtothenatureoftheeconomy.Thedouble-entrybudgetoriginatedinDenmarkinNorthernEurope.In1927,theDanishgovernmentfirstcompiledtwotypesofincomeandexpendituretablesaccordingtothenatureoftheeconomy,andcreatedthecapitalbudget,whichresultedinthedouble-entrybudget,butitdidnothaveanimpactuntil20AftertheeconomiccrisisandtheprevalenceofKeynesianismincapitalistcountriesinthe1930s,Swedendesignedanewdouble-entrybudgetplan,whichattractedtheattentionofothercountriesandadoptedthemoneafteranother.Thegenerationandpromotionofdouble-entrybudgetingisnotanaccidentalchange.Generallyspeaking,thedevelopmentofcapitalisteconomy,especiallytheperiodiceconomiccrisesthatbrokeoutincapitalistcountries,isthesocio-economicrootofdouble-entrybudgeting.TheriseofKeynesianismisadouble-entrybudget.Animportanttheoreticalfactorinthegenerationanddevelopmentofbudgets,andthechangesingovernmentfunctionsincapitalistcountriesandtheexpansionofnationalbudgetfunctionsarethedirectreasonsfortheproductionofdouble-entrybudgets.
Основните предимства на двойното бюджетиране са:
Метод за изготвяне на бюджета
Метод за изготвяне на бюджета:
Budgetcanbebasedondifferentbudgetitems,Respectivelyadoptthecorrespondingmethodtocompile.Themainmethodsare:
1. Фиксиран бюджет
Concept:alsoknownasstaticbudget,whichispreparedbasedonacertainlevelofbusinessvolumethatisnormalandachievableduringthebudgetperiodbudget.
Features:Thebudgetismadeusingthismethod,andtheamountisgenerallythesame.Therefore,itissuitableforfixedexpensesorbudgetitemswitharelativelystableamount.
2. Гъвкав бюджет
Concept:Flexiblebudgetisbasedonthecustomaryclassificationofcosts(expenses),accordingtothedependencebetweenquantity,cost,andprofit,takingintoaccounttheplanningperiodTheinternalbusinessvolumemaychange,andasetofcostbudgetssuitableformultiplebusinessvolumeshasbeenprepared.
Characteristics:Itistoreflectthelevelofexpensesthatshouldbepaidunderdifferentbusinesssituations,anditisgeneratedtomakeupfortheshortcomingsofthefixedbudget.
Приложение с фиксиран бюджет и гъвкав бюджет
(1)Определяне на позиции с фиксирани разходи(разходи) и променливи разходи(разходи).
ThedeterminationoftheseitemsshouldbeAccordingtotheactualbusinesssituation,ifthepersoninchargeofthefinancialdepartmentisnotsure,theopinionsofthepersoninchargeofotherdepartmentsshouldbeadopted.
(2) Изберете метод на приготвяне
Usefixedbudgetpreparationmethodforfixedcost(expense);
Използвайте метод за подготовка на гъвкав бюджет за променливи разходи (разходи).
(3) Сумата на фиксираните разходи (разходи) и променливите разходи (разходи) в бюджета е общият бюджет.
В различните предприятия стандартът и методът за разделяне на постоянните разходи (разходите) и променливите разходи (разходите) са различни. Има голяма разлика.
Forcompanymanagers,thedefinitionofthenatureofthedailyexpensesincurredbythecompanyisanimportantindicatorforassessingtheirbusinessmanagementcapabilities.
3. Инкрементален бюджет
Concept:Thiskindofbudgetisbasedonthecostofthepreviousperiod,accordingtotheestimatedbusinesssituation,combinedwithmanagementneeds,toadjusttherelatedexpenses.
4. Нулев бюджет
Concept:Zero-basedbudget,insimpleterms,everythingstartsfromscratch,regardlessofthepreviouslyincurredexpenseitemsandtheiramounts.Examinewhetherthecontentsandexpenditurestandardsofvariousexpensesduringthebudgetperiodarereasonablebasedonactualneeds,andprepareexpensebudgetsonacomprehensiveandbalancedbasis.
(1) Предимства на нулево базирано бюджетиране
①Разумно и ефективно разпределение на ресурсите;
②Ithelpstocommunicate,coordinate,andencouragewithintheenterpriseTheenthusiasmandinitiativeofthegrassrootsunitstoparticipateinthebudget;
③Thegoalisclear,andthepriorityoftheplancanbedistinguished;
④Ithelpstoimprovethemanagementstaff'sinputandoutputawareness;
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⑤Itisespeciallysuitableforservicesectorswhoseoutputisdifficulttoidentify,toovercometheshortcomingsofwasteoffunds.
(2) Недостатъци на нулевото бюджетиране
①Managerswithpoorperformancethinkthatzero-basedbudgetingisathreattohim,andthereforerefusetoacceptit;
②Натоварването е голямо и разходите са по-скъпи;
③Ratingsandresourceallocationaresubjective,whichiseasytocauseconflictsbetweendepartments;
④Itiseasytocausepeopletopayattentiontoshort-termbenefits.Ignorethelong-terminterestsofthecompany.
(3) Основна практика на нулево базирано бюджетиране
①Разделение на обикновените бюджетни единици
②Предложете план за бизнес дейностите на местните бюджетни звена и обяснете за всяка дейност целта на плана и необходимите разходи.
③Thegrassrootsbudgetunitwillmakeaspecificanalysisofitsownbusinessactivitiesandproposea"packagebusinessplan."
(4)Thefollowingthreepointsmustbeclarifiedinthepreparationofthezero-basedbudget:
①Определяне на артикулите и сумите, които трябва да бъдат направени през периода на планиране;
②Разделете неизбежните разходни позиции и неизбежните разходни позиции;
③Determinethetimewhentheexpenseitemoccurs,whetheritmustbepaidinthecurrentperiodorcanbepostponed.
5.Редовен бюджетипроменлив бюджет
Regularbudgetisbasedonaconstantaccountingperiodasthebudgetperiod.Inmostcases,thisperiodisoneyearandcorrespondstotheaccountingperiod.
Rollingbudgetreferstoseparatingthebudgetperiodfromtheaccountingperiodwhenpreparingthebudget.Withtheexecutionofthebudget,thebudgetiscontinuouslysupplemented,andthebudgetisrolledbackperiodbyperiod,sothatthebudgetperiodisalwaysmaintainedatafixedlength(Usually12months).
(1) Недостатъци на подвижния бюджет
①Thebudgetperiodislong,soitisdifficulttopredictcertainactivitiesinthefuturebudgetperiod,whichbringsvariousdifficultiestotheimplementationofthebudget;
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②Someactivitiesforeseeninadvanceareoftenchangedduringthebudgetimplementationprocess,buttheoriginalbudgethasnotbeenadjustedintime,whichmakestheoriginalbudgetseemincompatible;
③Restrictedbythebudgetperiod,themanager'sdecision-makingvisionislimitedtotheactivitiesoftheremainingbudgetperiod,andthelackoflong-termplanisnotconducivetothelong-termstableandorderlydevelopmentoftheenterprise.
(2) Предимства на подвижния бюджет
Itenablescorporatemanagementtomakecontinuousplansforbusinessactivitiesinthecomingyearandalwaysmaintainastablevisioninthebudget.Insteadofwaitinguntiltheexecutionoftheoriginalbudgetisabouttoend,thenewbudgetispreparedhastily,whichhelpstoensurethattheoperationandmanagementoftheenterprisecanbecarriedoutinastableandorderlymanner.