IntroductiontoCompilation
Principles
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.
Procedure
Thepreparationofdepartmentalbudgetsimplements"two-upandtwo-down",thatis,abottom-upandtop-downprocedure.
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).
Standard
Theunitbudgetconsistsofanincomebudgetandanexpenditurebudget,andthetotalbudgetrevenueandexpenditurecontrolsystemof"largerevenueandlargeexpenditure"isimplemented.
1.Revenuebudget
(1)TherevenuewithinthebudgetiscompiledbythefinancialdepartmentbasedonthelevelofsocialandeconomicgrowthandtheannualGDPtarget.
(2)Theextra-budgetaryrevenuebudgetiscalculatedbyeachdepartmentbasedonthebusinessworkloadoftheunitinthenextyear,chargingitemsandstandards,andactualincreaseordecreasefactors.
(3)Operatingincomeiscalculatedbasedontheoperatingindicatorsdeterminedattheendoftheyearforthefollowingyear.
(4)Othertypesoffunds(suchasconfiscationincome,donationincome,exchangeincome,etc.)arecalculatedbasedonexperiencedataovertheyears.
2.Expenditurebudget
(1)Personnelexpenditureiscalculatedbasedontheactualnumberofemployeesintheestablishment,thesalarydeterminedbythestate,theallowances,subsidystandardsandbonusesissuedbytheprovincesandcities.
(2)Officialexpensesarecalculatedonthebasisoftheexpensesnecessaryfortheunittomaintainnormaloperations.
(3)Businessexpensesandequipmentpurchaseexpensesshallbecalculatedandcalculatedaccordingtothebusinesscharacteristicsoftheunitandthebusinessitemsplannedatthebeginningoftheyear.
(4)Meetingfeesarecalculatedaccordingtotheunit’smeetingplan,basedonthenumberofmeetings,scale,numberofpeople,anddays.
(5)Repaircostsandinfrastructurecostsarecalculatedaccordingtotheplanapprovedbytherelevantdepartmentsandbasedontheprojectprogress.Fortheprojectsthatwerenotlistedatthebeginningoftheyearascandidates,theprioritywillbestudiedaccordingtotheactualimplementationinthemiddleoftheyear.dealwith.
Background
Duringyourwork,haveyouencounteredthefollowingsituations:
Thebudgetisamatterforthefinancedepartment,andthedepartmenthasitsowntasks.I'mbusywithsales,purchases,production,andsoon.
Everyyear,themanagementhasdecidedonthebudgettarget,andeachdepartmentbreaksdownthetargetandcooperateswiththepreparation.
Budgetingisaprocessofbargaining.Thetargetwillalwaysbechoppedoff.Therefore,leaveasmuchroomaspossiblefortheoutputtargetandmakethecostaslooseaspossible.
Howdidthegapbetweenbudgetimplementationandactualimplementationcomeabout?Isitaproblemwithbudgetpreparation,oristhereadeviationinactualimplementation?Howtoadjust?
Whatisthevalueofbudget?Isitmanagingcostsandexpenses?
Target
Managersandparticipantsresponsibleforbudgetpreparationandcontrol
Benefits
Recognizetheimportanceofbudgetingtobusinessmanagement
Understandbudgetingmethods
Understandandbuildabudgetmanagementsystemsuitableforyourcompany
Coordinatethecontradictionbetweenneedsandresources
MasterandtrackEffectivemethodsofbudgetexecution
Learntoeffectivelymonitorandevaluatebusinessoperationsthroughbudgetmanagement
Throughbudgetmanagementtotrulyimprovecorporateefficiency
Keypoints
Whycompaniesshouldconductcomprehensivebudgetmanagementandcontrol
Howtopreparebudgets
Managementofbudgetpreparation
Howtomakebudgetseffectivelyimplemented
p>Budgettracking
Background
TherollingwoodmovingobjecthaslongbeenrecordedinancientChina,anditwasusedtotransportcourtyardrockery.TheancientEgyptianstookthistechnologytotheextremeandbuiltamiracleofmankind:theEgyptianpyramids.Excelisnotunfamiliartomostfinancialpersonnel,butitisnecessarytobecreativeandcombinevariousfunctionstosolvehugesystemprojects,suchaspreparingandtrackingbudgets.Therearestillmanyproblemsthatneedtobesolvedurgently.
Earnings
Keypoints
HowtouseExceltoprepareabudgetHowtouseExceltotrackbudget
Startingpoint
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.
Content
Budgetpreparationprocessandbudgetpreparationcontent
Budgetmeetingscopeandcommunicationmethod
DifficultiesinbudgetpreparationOne-Salesbudget
Salesbudgetpreparation
Commonsalesbudgetmethodsandtheirdrawbacks
Salesbudgetanalysisprocessandcontent
Researchonhistoricalsalesbehaviorandresearchonfuturesalesbehavior
Differencesandresultsofhistoricalandfuturecomparisons
Salesbudgetquantificationmethod
Predictionbasedonhistoricaldata
Predictionbylinearanalysisandregressionanalysis
Trendanalysisforecast
Timelinearanalysisforecast
Seasonalchange-basedforecast
>ControlofUncertainFactorsbyProbabilityMethodandSensitivityAnalysis
CaseAnalysis:Howtousetheabovemethodstocompletethesalesbudget
SalesbudgetandstrategyinemergingmarketsMatching
Theadvantagesanddisadvantagesoffreeopportunismwithoutstrategicbudgetinganditsapplication
Howtobudgettostimulatesales
Theseconddifficultyofbudgeting——Outputbudgetandinventorymanagement
Preparationofoutputbudget
Inventorymanagementcost
Theembarrassmentofinventorymanagementundersalesbudgetinemergingmarkets
p>Importanceanddifficultiesofinventorymanagementforglobalsales
Differentresultsoffixedbudgetandvariablebudgetininventorymanagement
HowtousedifferentbudgetmethodsundervariablebudgetCompileproductionbudgetandpurchasebudget
Thethirddifficultyofbudgetpreparation-howtoprepareR&Dandotherprojectbudgets
Thefourthdifficultyofbudgetpreparation-howtopreparebudgetprofitstatementandBalancesheet
Requirements
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.Weshouldmakeoverallplans,ensurekeypoints,andmakeproperarrangements
Thepreparationofbudgetexpendituresatalllevelsshouldbecoordinatedtoensurekeypoints.Underthepremiseofensuringthereasonableneedsofgovernmentpublicexpenditures,Properlyarrangeothervariousbudgetexpenditures.Thecentralbudgetandrelevantlocalgovernmentbudgetsallocatenecessaryfundstoassisttheeconomicallyunderdevelopedethnicautonomousareas,revolutionarybaseareas,remoteandimpoverishedareastodevelopeconomicandculturaldevelopment.Thebudgetsofgovernmentsatalllevelsshouldsetupreservefundsbasedon1%to3%ofthebudgetexpendituresofthegovernmentsattherespectivelevels,whichareusedfornaturaldisasterreliefexpendituresandotherunforeseenspecialexpendituresduringthebudgetimplementationofthecurrentyear.
6.Budgetworkingcapitalfundsshouldbesetupinaccordancewithregulations
GovernmentbudgetsatalllevelsshallbebudgetedworkingcapitalfundsinaccordancewiththeprovisionsoftheStateCouncil.Thepreviousyear'sbalanceofgovernmentbudgetsatalllevelscanbeusedinthenextyearforexpenditurescarriedoverfromthepreviousyear;ifthereisabalance,itcanbeusedtosupplementthebudgetworkingcapital;ifthereisabalance,itcanbeusedforthenecessarybudgetexpendituresforthenextyear.
Method
Singlebudget
SinglebudgetreferstothecompilationofallgovernmentrevenuesandexpendituresinafiscalyearinasingleformatofthetotalbudgetstatementWithin,withoutdistinguishingtheeconomicnatureofvariousfiscalrevenuesandexpenditures.TheunitarybudgetoriginatedintheUnitedKingdomandisatraditionalnationalbudgetmethod.Itsadvantagesarestrongintegrity,simplepreparation,andeasyoperation.Themaindisadvantageisthatitisdifficulttodrawcorrectconclusionsabouttheresultsofbudgetexecution.Undertheconditionthattherevenueandexpenditureofthenationalbudgetaresmall,thefunctionsaresingle,andthegeneraldebtisnotraised,theunitarybudgetmeetstherequirementsofthestatetopreparethebudget.However,withthedevelopmentofsocialeconomy,thescopeofgovernmentrevenueandexpenditurehasbeencontinuouslyexpanded,andtheproportionofthepubliceconomyhasbecomelargerandlarger.Itisdifficultforthesinglebudgettomeettherequirementsofgovernmentinterventionintheeconomy,soitisgraduallyreplacedbythedoublebudget.
Double-entrybudget
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.
Themainadvantagesofdouble-entrybudgetingare:
Budgetpreparationmethod
Budgetpreparationmethod:
Budgetcanbebasedondifferentbudgetitems,Respectivelyadoptthecorrespondingmethodtocompile.Themainmethodsare:
1.Fixedbudget
Concept:alsoknownasstaticbudget,whichispreparedbasedonacertainlevelofbusinessvolumethatisnormalandachievableduringthebudgetperiodbudget.
Features:Thebudgetismadeusingthismethod,andtheamountisgenerallythesame.Therefore,itissuitableforfixedexpensesorbudgetitemswitharelativelystableamount.
2.Flexiblebudget
Concept:Flexiblebudgetisbasedonthecustomaryclassificationofcosts(expenses),accordingtothedependencebetweenquantity,cost,andprofit,takingintoaccounttheplanningperiodTheinternalbusinessvolumemaychange,andasetofcostbudgetssuitableformultiplebusinessvolumeshasbeenprepared.
Characteristics:Itistoreflectthelevelofexpensesthatshouldbepaidunderdifferentbusinesssituations,anditisgeneratedtomakeupfortheshortcomingsofthefixedbudget.
Applicationoffixedbudgetandflexiblebudget
(1)Determinefixedcost(expense)andvariablecost(expense)items
ThedeterminationoftheseitemsshouldbeAccordingtotheactualbusinesssituation,ifthepersoninchargeofthefinancialdepartmentisnotsure,theopinionsofthepersoninchargeofotherdepartmentsshouldbeadopted.
(2)Choosepreparationmethod
Usefixedbudgetpreparationmethodforfixedcost(expense);
Useflexiblebudgetforvariablecost(expense)Preparationmethod.
(3)Thesumoffixedcosts(expenses)andvariablecosts(expenses)inthebudgetisthetotalbudget.
Differententerprises,thestandardandmethodofdividingfixedcosts(expenses)andvariablecosts(expenses)aredifferent.Thereisabigdifference.
Forcompanymanagers,thedefinitionofthenatureofthedailyexpensesincurredbythecompanyisanimportantindicatorforassessingtheirbusinessmanagementcapabilities.
3.Incrementalbudget
Concept:Thiskindofbudgetisbasedonthecostofthepreviousperiod,accordingtotheestimatedbusinesssituation,combinedwithmanagementneeds,toadjusttherelatedexpenses.
4.Zero-basedbudget
Concept:Zero-basedbudget,insimpleterms,everythingstartsfromscratch,regardlessofthepreviouslyincurredexpenseitemsandtheiramounts.Examinewhetherthecontentsandexpenditurestandardsofvariousexpensesduringthebudgetperiodarereasonablebasedonactualneeds,andprepareexpensebudgetsonacomprehensiveandbalancedbasis.
(1)Theadvantagesofzero-basedbudgeting
①Reasonableandeffectiveresourceallocation;
②Ithelpstocommunicate,coordinate,andencouragewithintheenterpriseTheenthusiasmandinitiativeofthegrassrootsunitstoparticipateinthebudget;
③Thegoalisclear,andthepriorityoftheplancanbedistinguished;
④Ithelpstoimprovethemanagementstaff'sinputandoutputawareness;
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⑤Itisespeciallysuitableforservicesectorswhoseoutputisdifficulttoidentify,toovercometheshortcomingsofwasteoffunds.
(2)Disadvantagesofzero-basedbudgeting
①Managerswithpoorperformancethinkthatzero-basedbudgetingisathreattohim,andthereforerefusetoacceptit;
②Theworkloadislargeandthecostismoreexpensive;
③Ratingsandresourceallocationaresubjective,whichiseasytocauseconflictsbetweendepartments;
④Itiseasytocausepeopletopayattentiontoshort-termbenefits.Ignorethelong-terminterestsofthecompany.
(3)Basicpracticeofzero-basedbudgeting
①Divisionofgrassrootsbudgetunits
②ProposeaplanforthebusinessactivitiesofgrassrootsbudgetunitsandexplaineachactivityThepurposeoftheplanandtheexpensesrequired.
③Thegrassrootsbudgetunitwillmakeaspecificanalysisofitsownbusinessactivitiesandproposea"packagebusinessplan."
(4)Thefollowingthreepointsmustbeclarifiedinthepreparationofthezero-basedbudget:
①Determinetheitemsandamountsthatshouldbeincurredduringtheplanningperiod;
②Dividetheunavoidableexpenseitemsandavoidableexpenseitems;
③Determinethetimewhentheexpenseitemoccurs,whetheritmustbepaidinthecurrentperiodorcanbepostponed.
5.Regularbudgetandrollingbudget
Regularbudgetisbasedonaconstantaccountingperiodasthebudgetperiod.Inmostcases,thisperiodisoneyearandcorrespondstotheaccountingperiod.
Rollingbudgetreferstoseparatingthebudgetperiodfromtheaccountingperiodwhenpreparingthebudget.Withtheexecutionofthebudget,thebudgetiscontinuouslysupplemented,andthebudgetisrolledbackperiodbyperiod,sothatthebudgetperiodisalwaysmaintainedatafixedlength(Usually12months).
(1)Disadvantagesofrollingbudget
①Thebudgetperiodislong,soitisdifficulttopredictcertainactivitiesinthefuturebudgetperiod,whichbringsvariousdifficultiestotheimplementationofthebudget;
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②Someactivitiesforeseeninadvanceareoftenchangedduringthebudgetimplementationprocess,buttheoriginalbudgethasnotbeenadjustedintime,whichmakestheoriginalbudgetseemincompatible;
③Restrictedbythebudgetperiod,themanager'sdecision-makingvisionislimitedtotheactivitiesoftheremainingbudgetperiod,andthelackoflong-termplanisnotconducivetothelong-termstableandorderlydevelopmentoftheenterprise.
(2)Advantagesofrollingbudget
Itenablescorporatemanagementtomakecontinuousplansforbusinessactivitiesinthecomingyearandalwaysmaintainastablevisioninthebudget.Insteadofwaitinguntiltheexecutionoftheoriginalbudgetisabouttoend,thenewbudgetispreparedhastily,whichhelpstoensurethattheoperationandmanagementoftheenterprisecanbecarriedoutinastableandorderlymanner.