Enterprise budget, also known as operation or operation budget, is a budget that reflects the substantive business activities such as daily supply, production, sales and management during the enterprise budget period.

2. Special budget

Special budget is the budget of long-term investment projects or one-time special business that enterprises do not often happen. Including capital expenditure budget and one-time special business budget.

3. Financial budget

Financial budget is a budget that reflects the expected cash receipts and payments, operating results and financial status at the end of the budget period, including cash budget, expected income statement and expected balance sheet.

Extended data

A comprehensive budget can help managers plan, coordinate, control and evaluate their performance. Carrying out comprehensive budget management is one of the experiences accumulated by successful enterprises in developed countries for many years, which is of great significance for enterprises to establish modern enterprise system, improve management level and enhance competitiveness.

Budgeting should adopt a dynamic method of top-down, bottom-up and combination of top and bottom.

The whole process is as follows: first, senior managers put forward the overall goal of the enterprise and the sub-goals of the department; Each grass-roots unit shall, in accordance with the principle of first-level management, formulate its own budget plan and submit it to the sub-departments; Each department shall, according to the budget plan of each subordinate unit, formulate its own draft budget and submit it to the budget committee.

Finally, the Budget Committee examines the draft budgets of all business divisions, carries out communication and comprehensive balance, and formulates the budget plan of the whole organization; The budget plan is then fed back to all departments for comments.

After many iterations from bottom to top, the final budget is formed, which is approved by the highest decision-making level of the enterprise, becomes a formal budget, and is distributed to various departments for implementation step by step.

Carrying out comprehensive budget management is a long-term task for enterprises to strengthen management, enhance competitiveness and improve economic efficiency. Therefore, it is necessary to take comprehensive budget management as the primary work content of strengthening internal basic management, set up budget management institutions, determine that the first responsible person of budget management is the main administrative person in charge of each unit and department, earnestly strengthen leadership, clarify responsibilities and implement measures.

Baidu Encyclopedia-Comprehensive Budget