Johdatus kokoamiseen
periaatteet
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.
Menettely
Osastobudjetin laatiminen toteuttaa "kaksi ylös ja kaksi alas" eli alhaalta ylös ja ylhäältä alas -menettelyn.
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).
Vakio
Theunitbudgetconsistsofanincomebudgetandanexpenditurebudget,andthetotalbudgetrevenueandexpenditurecontrolsystemof"largerevenueandlargeexpenditure"isimplemented.
1.Tuottobudjetti
(1)TherevenuewithinthebudgetiscompiledbythefinancialdepartmentbasedonthelevelofsocialandeconomicgrowthandtheannualGDPtarget.
(2)Theextra-budgetaryrevenuebudgetiscalculatedbyeachdepartmentbasedonthebusinessworkloadoftheunitinthenextyear,chargingitemsandstandards,andactualincreaseordecreasefactors.
(3)Operatingincomeiscalculatedbasedontheoperatingindicatorsdeterminedattheendoftheyearforthefollowingyear.
(4)Muut rahastotyypit (kuten takavarikointitulot, lahjoitustulot, vaihtotulot jne.) lasketaan vuosien kokemustietojen perusteella.
2.Menobudjetti
(1)Personnelexpenditureiscalculatedbasedontheactualnumberofemployeesintheestablishment,thesalarydeterminedbythestate,theallowances,subsidystandardsandbonusesissuedbytheprovincesandcities.
(2)Officialexpensesarecalculatedonthebasisoftheexpensesnecessaryfortheunittomaintainnormaloperations.
(3)Businessexpensesandequipmentpurchaseexpensesshallbecalculatedandcalculatedaccordingtothebusinesscharacteristicsoftheunitandthebusinessitemsplannedatthebeginningoftheyear.
(4)Kokousmaksut lasketaan yksikön kokoussuunnitelman mukaan kokousten lukumäärän, asteikon, henkilömäärän ja päivien perusteella.
(5)Repaircostsandinfrastructurecostsarecalculatedaccordingtotheplanapprovedbytherelevantdepartmentsandbasedontheprojectprogress.Fortheprojectsthatwerenotlistedatthebeginningoftheyearascandidates,theprioritywillbestudiedaccordingtotheactualimplementationinthemiddleoftheyear.dealwith.
Tausta
Duringyourwork,haveyouencounteredthefollowingsituations:
Rahoitusosaston budjetilla on merkitystä, ja osastolla on omat tehtävänsä. Olen kiireinen myynnin, ostojen, tuotannon ja pian.
Everyyear,themanagementhasdecidedonthebudgettarget,andeachdepartmentbreaksdownthetargetandcooperateswiththepreparation.
Budgetingisaprocessofbargaining.Thetargetwillalwaysbechoppedoff.Therefore,leaveasmuchroomaspossiblefortheoutputtargetandmakethecostaslooseaspossible.
Howdidthegapbetweenbudgetimplementationandactualimplementationcomeabout?Isitaproblemwithbudgetpreparation,oristhereadeviationinactualimplementation?Howtoadjust?
Whatisthevalueofbudget?Isitmanagingcostsandexpenses?
Kohde
Managersandparticipantsresponsibleforbudgetpreparationandcontrol
Edut
Recognizetheimportanceofbudgetingtobusinessmanagement
Ymmärrä budjetointimenetelmät
Understandandbuildabudgetmanagementsystemsuitableforyourcompany
Koordinoi tarpeidenja resurssien välinen ristiriita
Hallitse ja seuraa tehokkaita budjetin toteuttamismenetelmiä
Learntoeffectivelymonitorandevaluatebusinessoperationsthroughbudgetmanagement
Throughbudgetmanagementtotrulyimprovecorporateefficiency
Avainkohdat
Whycompaniesshouldconductcomprehensivebudgetmanagementandcontrol
Kuinka laatia budjetteja
Budjetin valmistelun hallinta
Kuinka tehdä budjetteja tehokkaasti toteutettuina
p>Budjetin seuranta
Tausta
TherollingwoodmovingobjecthaslongbeenrecordedinancientChina,anditwasusedtotransportcourtyardrockery.TheancientEgyptianstookthistechnologytotheextremeandbuiltamiracleofmankind:theEgyptianpyramids.Excelisnotunfamiliartomostfinancialpersonnel,butitisnecessarytobecreativeandcombinevariousfunctionstosolvehugesystemprojects,suchaspreparingandtrackingbudgets.Therearestillmanyproblemsthatneedtobesolvedurgently.
Tulot
Avainkohdat
HowtouseExceltoprepareabudgetHowtouseExceltotrackbudget
Lähtökohta
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.
Sisältö
Budgetpreparationprocessandbudgetpreparationcontent
Budjettikokousten laajuus ja viestintämenetelmä
Budjetin valmistelun vaikeudetOne-Salesbudget
Myyntibudjetin valmistelu
Commonsales-budjettimenetelmät ja niiden haitat
Myyntibudjettianalyysiprosessi ja sisältö
Researchonhistoricalsalesbehaviorandresearchonfuturesalesbehavior
Differencesandresultsofhistoricalandfuturecomparisons
Myyntibudjetin kvantifiointimenetelmä
Ennuste perustuu historiallisiin tietoihin
Ennustaminen lineaarisella ja regressioanalyysillä
Trendianalyysiennuste
Aikajanaanalyysiennuste
Kausivaihteluun perustuva ennuste
>ControlofUncertainFactorsbyProbabilityMenetelmäandSensitivityAnalysis
CaseAnalysis:Howtousetheabovemethodstocompletethesalesbudget
Myyntibudjetti ja strategia kasvavalla markkinoilla
Theadvantagesanddisadvantagesoffreeopportunismwithoutstrategicbudgetinganditsapplication
Kuinkabudjetti stimuloi myyntiä
Theseconddifficultyofbudgeting——Outputbudgetandinventorymanagement
Tuotantobudjetin laatiminen
Varastonhallintakustannukset
Theembarrassmentofinventorymanagementundersalesbudgetinemergingmarkets
p>Importanceanddifficultiesofinventorymanagementforglobalsales
Differentresultsoffixedbudgetandvariablebudgetininventorymanagement
HowtousedifferentbudgetmethodsundervariablebudgetCompileproductionbudgetandpurchasebudget
Thethirddifficultyofbudgetpreparation-howtoprepareR&Dandotherprojectbudgets
Thefourthdifficultyofbudgetpreparation-howtopreparebudgetprofitstatementandBalancesheet
Vaatimukset
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. Meidän pitäisi tehdä yleissuunnitelmat, varmistaa avainkohdat ja tehdä asianmukaiset järjestelyt
Thepreparationofbudgetexpendituresatalllevelsshouldbecoordinatedtoensurekeypoints.Underthepremiseofensuringthereasonableneedsofgovernmentpublicexpenditures,Properlyarrangeothervariousbudgetexpenditures.Thecentralbudgetandrelevantlocalgovernmentbudgetsallocatenecessaryfundstoassisttheeconomicallyunderdevelopedethnicautonomousareas,revolutionarybaseareas,remoteandimpoverishedareastodevelopeconomicandculturaldevelopment.Thebudgetsofgovernmentsatalllevelsshouldsetupreservefundsbasedon1%to3%ofthebudgetexpendituresofthegovernmentsattherespectivelevels,whichareusedfornaturaldisasterreliefexpendituresandotherunforeseenspecialexpendituresduringthebudgetimplementationofthecurrentyear.
6.Budgetworkingcapitalfundsshouldbesetupinaccordancewithregulations
GovernmentbudgetsatalllevelsshallbebudgetedworkingcapitalfundsinaccordancewiththeprovisionsoftheStateCouncil.Thepreviousyear'sbalanceofgovernmentbudgetsatalllevelscanbeusedinthenextyearforexpenditurescarriedoverfromthepreviousyear;ifthereisabalance,itcanbeusedtosupplementthebudgetworkingcapital;ifthereisabalance,itcanbeusedforthenecessarybudgetexpendituresforthenextyear.
Menetelmä
Yksittäinen budjetti
Yksittäinen budjettireferstothecompilationofallgovernmentrevenuesandexpendituresinafiscalyearinasingleformatofthetotalbudgetstatementWithin,withoutdistinguishingtheeconomicnatureofvariousfiscalrevenuesandexpenditures.TheunitarybudgetoriginatedintheUnitedKingdomandisatraditionalnationalbudgetmethod.Itsadvantagesarestrongintegrity,simplepreparation,andeasyoperation.Themaindisadvantageisthatitisdifficulttodrawcorrectconclusionsabouttheresultsofbudgetexecution.Undertheconditionthattherevenueandexpenditureofthenationalbudgetaresmall,thefunctionsaresingle,andthegeneraldebtisnotraised,theunitarybudgetmeetstherequirementsofthestatetopreparethebudget.However,withthedevelopmentofsocialeconomy,thescopeofgovernmentrevenueandexpenditurehasbeencontinuouslyexpanded,andtheproportionofthepubliceconomyhasbecomelargerandlarger.Itisdifficultforthesinglebudgettomeettherequirementsofgovernmentinterventionintheeconomy,soitisgraduallyreplacedbythedoublebudget.
Kaksinkertainen budjetti
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.
Kaksinkertaisen budjetin tärkeimmät edut ovat:
Budjetin valmistelumenetelmä
Budjetin valmistelumenetelmä:
Budgetcanbebasedondifferentbudgetitems,Respectivelyadoptthecorrespondingmethodtocompile.Themainmethodsare:
1. Kiinteä budjetti
Concept:alsoknownasstaticbudget,whichispreparedbasedonacertainlevelofbusinessvolumethatisnormalandachievableduringthebudgetperiodbudget.
Features:Thebudgetismadeusingthismethod,andtheamountisgenerallythesame.Therefore,itissuitableforfixedexpensesorbudgetitemswitharelativelystableamount.
2. Joustava budjetti
Concept:Flexiblebudgetisbasedonthecustomaryclassificationofcosts(expenses),accordingtothedependencebetweenquantity,cost,andprofit,takingintoaccounttheplanningperiodTheinternalbusinessvolumemaychange,andasetofcostbudgetssuitableformultiplebusinessvolumeshasbeenprepared.
Characteristics:Itistoreflectthelevelofexpensesthatshouldbepaidunderdifferentbusinesssituations,anditisgeneratedtomakeupfortheshortcomingsofthefixedbudget.
Kiinteän ja joustavan budjetin soveltaminen
(1)Määritä kiinteät kustannukset (kulut) ja muuttuvat kustannukset (kulut).
ThedeterminationoftheseitemsshouldbeAccordingtotheactualbusinesssituation,ifthepersoninchargeofthefinancialdepartmentisnotsure,theopinionsofthepersoninchargeofotherdepartmentsshouldbeadopted.
(2) Valitse valmistustapa
Usefixedbudgetpreparationmethodforfixedcost(expense);
Käytä joustavaa budjettia muuttuviin kustannuksiin(kuluihin)valmistusmenetelmää.
(3)Kiinteät kustannukset (kulut) ja muuttuvat kustannukset (kulut) budjetissa ovatkokobudjetti.
Eri yritykset,kiinteiden kustannusten (kulut)ja muuttuvien kustannusten (kulut)jakostandardi ja -menetelmä ovat erilaisia. Ero on suuri.
Forcompanymanagers,thedefinitionofthenatureofthedailyexpensesincurredbythecompanyisanimportantindicatorforassessingtheirbusinessmanagementcapabilities.
3. Lisäbudjetti
Concept:Thiskindofbudgetisbasedonthecostofthepreviousperiod,accordingtotheestimatedbusinesssituation,combinedwithmanagementneeds,toadjusttherelatedexpenses.
4. Nollaperusteinen budjetti
Concept:Zero-basedbudget,insimpleterms,everythingstartsfromscratch,regardlessofthepreviouslyincurredexpenseitemsandtheiramounts.Examinewhetherthecontentsandexpenditurestandardsofvariousexpensesduringthebudgetperiodarereasonablebasedonactualneeds,andprepareexpensebudgetsonacomprehensiveandbalancedbasis.
(1)Nollaperusteisen budjetoinnin edut
①kohtuullinen ja tehokas resurssien kohdentaminen;
②Ithelpstocommunicate,coordinate,andencouragewithintheenterpriseTheenthusiasmandinitiativeofthegrassrootsunitstoparticipateinthebudget;
③Thegoalisclear,andthepriorityoftheplancanbedistinguished;
④Ithelpstoimprovethemanagementstaff'sinputandoutputawareness;
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⑤Itisespeciallysuitableforservicesectorswhoseoutputisdifficulttoidentify,toovercometheshortcomingsofwasteoffunds.
(2)Nollaperusteisen budjetoinnin haitat
①Managerswithpoorperformancethinkthatzero-basedbudgetingisathreattohim,andthereforerefusetoacceptit;
②Työmäärä on suuri ja kustannukset kalliimpia;
③Ratingsandresourceallocationaresubjective,whichiseasytocauseconflictsbetweendepartments;
④Itiseasytocausepeopletopayattentiontoshort-termbenefits.Ignorethelong-terminterestsofthecompany.
(3)Nollaperusteisen budjetoinnin peruskäytäntö
①Ruohonjuuritason budjettiyksiköiden jaosto
②Ehdota suunnitelma ruohonjuuritason budjettiyksiköiden liiketoimintaa vartenjaselvitäjokainen toimintasuunnitelman tarkoitus ja vaadittavat kulut.
③Thegrassrootsbudgetunitwillmakeaspecificanalysisofitsownbusinessactivitiesandproposea"packagebusinessplan."
(4)Thefollowingthreepointsmustbeclarifiedinthepreparationofthezero-basedbudget:
①Määritämäärät ja määrät, jotka tulisi syntyä suunnittelujakson aikana;
②Jaa väistämättömät menoerät ja vältettävissä olevat menoerät;
③Determinethetimewhentheexpenseitemoccurs,whetheritmustbepaidinthecurrentperiodorcanbepostponed.
5.Säännöllinen budjetti ja jatkuva budjetti
Regularbudgetisbasedonaconstantaccountingperiodasthebudgetperiod.Inmostcases,thisperiodisoneyearandcorrespondstotheaccountingperiod.
Rollingbudgetreferstoseparatingthebudgetperiodfromtheaccountingperiodwhenpreparingthebudget.Withtheexecutionofthebudget,thebudgetiscontinuouslysupplemented,andthebudgetisrolledbackperiodbyperiod,sothatthebudgetperiodisalwaysmaintainedatafixedlength(Usually12months).
(1)Liikkuvan budjetin haitat
①Thebudgetperiodislong,soitisdifficulttopredictcertainactivitiesinthefuturebudgetperiod,whichbringsvariousdifficultiestotheimplementationofthebudget;
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②Someactivitiesforeseeninadvanceareoftenchangedduringthebudgetimplementationprocess,buttheoriginalbudgethasnotbeenadjustedintime,whichmakestheoriginalbudgetseemincompatible;
③Restrictedbythebudgetperiod,themanager'sdecision-makingvisionislimitedtotheactivitiesoftheremainingbudgetperiod,andthelackoflong-termplanisnotconducivetothelong-termstableandorderlydevelopmentoftheenterprise.
(2)Liikkuvan budjetin edut
Itenablescorporatemanagementtomakecontinuousplansforbusinessactivitiesinthecomingyearandalwaysmaintainastablevisioninthebudget.Insteadofwaitinguntiltheexecutionoftheoriginalbudgetisabouttoend,thenewbudgetispreparedhastily,whichhelpstoensurethattheoperationandmanagementoftheenterprisecanbecarriedoutinastableandorderlymanner.