Úvod do kompilace
Zásady
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.
Postup
Příprava rozpočtů resortu provádí "dva nahoru a dva dolů", tedy postup zdola nahoru a shora dolů.
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.Rozpočet příjmů
(1)TherevenuewithinthebudgetiscompiledbythefinancialdepartmentbasedonthelevelofsocialandeconomicgrowthandtheannualGDPtarget.
(2)Theextra-budgetaryrevenuebudgetiscalculatedbyeachdepartmentbasedonthebusinessworkloadoftheunitinthenextyear,chargingitemsandstandards,andactualincreaseordecreasefactors.
(3)Operatingincomeiscalculatedbasedontheoperatingindicatorsdeterminedattheendoftheyearforthefollowingyear.
(4)Jiné typy příjmů (jako je příjem z konfiskace, příjem z darů, výnos ze směny atd.) se počítají na základě údajů o zkušenostech v průběhu let.
2.Výdajový rozpočet
(1)Personnelexpenditureiscalculatedbasedontheactualnumberofemployeesintheestablishment,thesalarydeterminedbythestate,theallowances,subsidystandardsandbonusesissuedbytheprovincesandcities.
(2)Officialexpensesarecalculatedonthebasisoftheexpensesnecessaryfortheunittomaintainnormaloperations.
(3)Businessexpensesandequipmentpurchaseexpensesshallbecalculatedandcalculatedaccordingtothebusinesscharacteristicsoftheunitandthebusinessitemsplannedatthebeginningoftheyear.
(4)Poplatky za schůze se vypočítávají podle zasedacího plánu jednotky na základě počtu schůzí, rozsahu, počtu lidí a dnů.
(5)Repaircostsandinfrastructurecostsarecalculatedaccordingtotheplanapprovedbytherelevantdepartmentsandbasedontheprojectprogress.Fortheprojectsthatwerenotlistedatthebeginningoftheyearascandidates,theprioritywillbestudiedaccordingtotheactualimplementationinthemiddleoftheyear.dealwith.
Pozadí
Duringyourwork,haveyouencounteredthefollowingsituations:
Rozpočet je rozhodující pro finanční oddělení a oddělení má své úkoly. Jsem zaneprázdněn prodejem, nákupy, výrobou a brzy.
Everyyear,themanagementhasdecidedonthebudgettarget,andeachdepartmentbreaksdownthetargetandcooperateswiththepreparation.
Budgetingisaprocessofbargaining.Thetargetwillalwaysbechoppedoff.Therefore,leaveasmuchroomaspossiblefortheoutputtargetandmakethecostaslooseaspossible.
Howdidthegapbetweenbudgetimplementationandactualimplementationcomeabout?Isitaproblemwithbudgetpreparation,oristhereadeviationinactualimplementation?Howtoadjust?
Whatisthevalueofbudget?Isitmanagingcostsandexpenses?
cílová
Managersandparticipantsresponsibleforbudgetpreparationandcontrol
Výhody
Recognizetheimportanceofbudgetingtobusinessmanagement
Porozumět metodám rozpočtování
Understandandbuildabudgetmanagementsystemsuitableforyourcompany
Koordinujte rozpor mezi potřebami a zdroji
Zvládněte a sledujte efektivní způsoby plnění rozpočtu
Learntoeffectivelymonitorandevaluatebusinessoperationsthroughbudgetmanagement
Throughbudgetmanagementtotrulyimprovecorporateefficiency
Klíčové body
Whycompaniesshouldconductcomprehensivebudgetmanagementandcontrol
Jak připravit rozpočty
Řízení přípravy rozpočtu
Jak efektivně realizovat rozpočty
p>Budgettracking
Pozadí
TherollingwoodmovingobjecthaslongbeenrecordedinancientChina,anditwasusedtotransportcourtyardrockery.TheancientEgyptianstookthistechnologytotheextremeandbuiltamiracleofmankind:theEgyptianpyramids.Excelisnotunfamiliartomostfinancialpersonnel,butitisnecessarytobecreativeandcombinevariousfunctionstosolvehugesystemprojects,suchaspreparingandtrackingbudgets.Therearestillmanyproblemsthatneedtobesolvedurgently.
Zisk
Klíčové body
HowtouseExceltoprepareabudgetHowtouseExceltotrackbudget
Výchozí bod
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.
Obsah
Budgetpreparationprocessandbudgetpreparationcontent
Rozsah jednání o rozpočtu a způsob komunikace
Potíže s přípravou rozpočtu Jeden prodejní rozpočet
Příprava prodejního rozpočtu
Běžné metody prodeje a jejich nevýhody
Proces a obsah analýzy prodejního rozpočtu
Researchonhistoricalsalesbehaviorandresearchonfuturesalesbehavior
Differencesandresultsofhistoricalandfuturecomparisons
Metoda kvantifikace prodejního rozpočtu
Předpověď založená na historických datech
Predikce pomocí lineární analýzy a regresní analýzy
Předpověď analýzy trendů
Časová osa předpovědi analýzy
Prognóza založená na sezónních změnách
>ControlofUncertainFactorsbyProbabilityMetodaandSensitivityAnalysis
CaseAnalysis:Howtousetheabovemethodstocompletethesalesbudget
Prodejní rozpočet a strategie při slučování trhů
Theadvantagesanddisadvantagesoffreeopportunismwithoutstrategicbudgetinganditsapplication
Jak rozpočet stimulovat prodej
Theseconddifficultyofbudgeting——Outputbudgetandinventorymanagement
Přípravavýstupníhorozpočtu
Náklady na řízení zásob
Theembarrassmentofinventorymanagementundersalesbudgetinemergingmarkets
p>Importanceanddifficultiesofinventorymanagementforglobalsales
Differentresultsoffixedbudgetandvariablebudgetininventorymanagement
HowtousedifferentbudgetmethodsundervariablebudgetCompileproductionbudgetandpurchasebudget
Thethirddifficultyofbudgetpreparation-howtoprepareR&Dandotherprojectbudgets
Thefourthdifficultyofbudgetpreparation-howtopreparebudgetprofitstatementandBalancesheet
Požadavky
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. Měli bychom vytvořit celkové plány, zajistit klíčové body a provést správná uspořádání
Thepreparationofbudgetexpendituresatalllevelsshouldbecoordinatedtoensurekeypoints.Underthepremiseofensuringthereasonableneedsofgovernmentpublicexpenditures,Properlyarrangeothervariousbudgetexpenditures.Thecentralbudgetandrelevantlocalgovernmentbudgetsallocatenecessaryfundstoassisttheeconomicallyunderdevelopedethnicautonomousareas,revolutionarybaseareas,remoteandimpoverishedareastodevelopeconomicandculturaldevelopment.Thebudgetsofgovernmentsatalllevelsshouldsetupreservefundsbasedon1%to3%ofthebudgetexpendituresofthegovernmentsattherespectivelevels,whichareusedfornaturaldisasterreliefexpendituresandotherunforeseenspecialexpendituresduringthebudgetimplementationofthecurrentyear.
6.Budgetworkingcapitalfundsshouldbesetupinaccordancewithregulations
GovernmentbudgetsatalllevelsshallbebudgetedworkingcapitalfundsinaccordancewiththeprovisionsoftheStateCouncil.Thepreviousyear'sbalanceofgovernmentbudgetsatalllevelscanbeusedinthenextyearforexpenditurescarriedoverfromthepreviousyear;ifthereisabalance,itcanbeusedtosupplementthebudgetworkingcapital;ifthereisabalance,itcanbeusedforthenecessarybudgetexpendituresforthenextyear.
Metoda
Jednotný rozpočet
Jednotný rozpočetreferstothecompilationofallgovernmentrevenuesandexpendituresinafiscalyearinasingleformatofthetotalbudgetstatementWithin,withoutdistinguishingtheeconomicnatureofvariousfiscalrevenuesandexpenditures.TheunitarybudgetoriginatedintheUnitedKingdomandisatraditionalnationalbudgetmethod.Itsadvantagesarestrongintegrity,simplepreparation,andeasyoperation.Themaindisadvantageisthatitisdifficulttodrawcorrectconclusionsabouttheresultsofbudgetexecution.Undertheconditionthattherevenueandexpenditureofthenationalbudgetaresmall,thefunctionsaresingle,andthegeneraldebtisnotraised,theunitarybudgetmeetstherequirementsofthestatetopreparethebudget.However,withthedevelopmentofsocialeconomy,thescopeofgovernmentrevenueandexpenditurehasbeencontinuouslyexpanded,andtheproportionofthepubliceconomyhasbecomelargerandlarger.Itisdifficultforthesinglebudgettomeettherequirementsofgovernmentinterventionintheeconomy,soitisgraduallyreplacedbythedoublebudget.
Dvojitý vstupní rozpočet
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.
Hlavní výhody podvojného rozpočtu jsou:
Metoda přípravy rozpočtu
Způsob přípravy rozpočtu:
Budgetcanbebasedondifferentbudgetitems,Respectivelyadoptthecorrespondingmethodtocompile.Themainmethodsare:
1. Pevný rozpočet
Concept:alsoknownasstaticbudget,whichispreparedbasedonacertainlevelofbusinessvolumethatisnormalandachievableduringthebudgetperiodbudget.
Features:Thebudgetismadeusingthismethod,andtheamountisgenerallythesame.Therefore,itissuitableforfixedexpensesorbudgetitemswitharelativelystableamount.
2. Flexibilní rozpočet
Concept:Flexiblebudgetisbasedonthecustomaryclassificationofcosts(expenses),accordingtothedependencebetweenquantity,cost,andprofit,takingintoaccounttheplanningperiodTheinternalbusinessvolumemaychange,andasetofcostbudgetssuitableformultiplebusinessvolumeshasbeenprepared.
Characteristics:Itistoreflectthelevelofexpensesthatshouldbepaidunderdifferentbusinesssituations,anditisgeneratedtomakeupfortheshortcomingsofthefixedbudget.
Aplikacepevnýrozpočetaflexibilnírozpočet
(1) Určete položky s pevnými náklady (náklady) a variabilními náklady (náklady).
ThedeterminationoftheseitemsshouldbeAccordingtotheactualbusinesssituation,ifthepersoninchargeofthefinancialdepartmentisnotsure,theopinionsofthepersoninchargeofotherdepartmentsshouldbeadopted.
(2) Vyberte metodu přípravy
Usefixedbudgetpreparationmethodforfixedcost(expense);
Použijte flexibilní rozpočet pro variabilní náklady (výdaje) metodu přípravy.
(3)Součet fixních nákladů (nákladů) a variabilních nákladů (výdajů) v rozpočtu je celkový rozpočet.
Různé podniky, standardní a způsob dělení fixních nákladů (nákladů) a variabilních nákladů (nákladů) se liší. Existuje velký rozdíl.
Forcompanymanagers,thedefinitionofthenatureofthedailyexpensesincurredbythecompanyisanimportantindicatorforassessingtheirbusinessmanagementcapabilities.
3. Přírůstkový rozpočet
Concept:Thiskindofbudgetisbasedonthecostofthepreviousperiod,accordingtotheestimatedbusinesssituation,combinedwithmanagementneeds,toadjusttherelatedexpenses.
4. Rozpočet založený na nule
Concept:Zero-basedbudget,insimpleterms,everythingstartsfromscratch,regardlessofthepreviouslyincurredexpenseitemsandtheiramounts.Examinewhetherthecontentsandexpenditurestandardsofvariousexpensesduringthebudgetperiodarereasonablebasedonactualneeds,andprepareexpensebudgetsonacomprehensiveandbalancedbasis.
(1)Výhody nulového rozpočtování
①Přiměřené a efektivní přidělení zdrojů;
②Ithelpstocommunicate,coordinate,andencouragewithintheenterpriseTheenthusiasmandinitiativeofthegrassrootsunitstoparticipateinthebudget;
③Thegoalisclear,andthepriorityoftheplancanbedistinguished;
④Ithelpstoimprovethemanagementstaff'sinputandoutputawareness;
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⑤Itisespeciallysuitableforservicesectorswhoseoutputisdifficulttoidentify,toovercometheshortcomingsofwasteoffunds.
(2) Nevýhody nulového rozpočtu
①Managerswithpoorperformancethinkthatzero-basedbudgetingisathreattohim,andthereforerefusetoacceptit;
②Pracovní zátěž je velká a nákladnější;
③Ratingsandresourceallocationaresubjective,whichiseasytocauseconflictsbetweendepartments;
④Itiseasytocausepeopletopayattentiontoshort-termbenefits.Ignorethelong-terminterestsofthecompany.
(3)Základní postup nulového rozpočtování
①Rozdělení základních rozpočtových jednotek
②Navrhněte plán pro obchodní činnosti základních rozpočtových jednotek a vysvětlete každou činnost Účel plánu a požadované výdaje.
③Thegrassrootsbudgetunitwillmakeaspecificanalysisofitsownbusinessactivitiesandproposea"packagebusinessplan."
(4)Thefollowingthreepointsmustbeclarifiedinthepreparationofthezero-basedbudget:
①Určete položky a částky, které by měly být vynaloženy během plánovacího období;
②Rozdělte položky nevyhnutelných nákladů a položky nevyhnutelných nákladů;
③Determinethetimewhentheexpenseitemoccurs,whetheritmustbepaidinthecurrentperiodorcanbepostponed.
5. Řádný rozpočet a průběžný rozpočet
Regularbudgetisbasedonaconstantaccountingperiodasthebudgetperiod.Inmostcases,thisperiodisoneyearandcorrespondstotheaccountingperiod.
Rollingbudgetreferstoseparatingthebudgetperiodfromtheaccountingperiodwhenpreparingthebudget.Withtheexecutionofthebudget,thebudgetiscontinuouslysupplemented,andthebudgetisrolledbackperiodbyperiod,sothatthebudgetperiodisalwaysmaintainedatafixedlength(Usually12months).
(1) Nevýhody klouzavého rozpočtu
①Thebudgetperiodislong,soitisdifficulttopredictcertainactivitiesinthefuturebudgetperiod,whichbringsvariousdifficultiestotheimplementationofthebudget;
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②Someactivitiesforeseeninadvanceareoftenchangedduringthebudgetimplementationprocess,buttheoriginalbudgethasnotbeenadjustedintime,whichmakestheoriginalbudgetseemincompatible;
③Restrictedbythebudgetperiod,themanager'sdecision-makingvisionislimitedtotheactivitiesoftheremainingbudgetperiod,andthelackoflong-termplanisnotconducivetothelong-termstableandorderlydevelopmentoftheenterprise.
(2) Výhody klouzavého rozpočtu
Itenablescorporatemanagementtomakecontinuousplansforbusinessactivitiesinthecomingyearandalwaysmaintainastablevisioninthebudget.Insteadofwaitinguntiltheexecutionoftheoriginalbudgetisabouttoend,thenewbudgetispreparedhastily,whichhelpstoensurethattheoperationandmanagementoftheenterprisecanbecarriedoutinastableandorderlymanner.