Budget Is Hard, Budgeting Is More Difficult.

Before talking about the budget, many CEOs feel bored immediately. They will say that these financial matters should be CFO.

But in fact, this is precisely a problem that must be clarified first.

The financial budget is the last link of the comprehensive budget system, and it can reflect the results of the business decision budget and the business budget from the value aspect.

Therefore, the budget management of an enterprise is definitely not just a financial budget. It essentially analyzes the competitive environment of the whole enterprise from the perspective of enterprise strategy. For example, which regional market needs to pay special attention? Which product or product line must increase investment?

In order to make a budget, we need to set a tone for the top management of the enterprise, and then decompose it into some big indicators. Each division will be subdivided into each specific executive department, and then make detailed planning according to its own business. Finally, it will be further coordinated into the financial department. If the finance department has any doubts about the budget, it will make comparison and revision.

Therefore, it should be emphasized that the budget is definitely not just.

It is a matter of every business department of a company. First of all, a good combination of the budget and the Department and business needs to be done well.

In practice, there are many

The manager of the Department complained that it was clearly written.

It is important that many department managers do not buy it, and many key data are hard to collect.

A careful investigation will find that these managers do not want to cooperate, but they do not know what to do.

Many of them often fight from the front line. For them, strategic planning is difficult, but resources and relationships are very good. They are always used to thinking before they want to do it instead of doing it first.

In fact, it is the random work of business personnel that causes great waste of resources to enterprises, especially when the homogenization competition is becoming increasingly fierce.

But in this way, many department managers complain that it is too difficult for us to write summaries and predict the future.

Actually, otherwise, budgeting is absolutely not utopian but closely integrated with business.

Take a garment enterprise that makes 100 million yuan annually, for example, if it wants to achieve sales of 200 million yuan next year, enterprises must find ways to achieve 2 hundred million in product category, market development and so on.

Managers need to be clear about where the new 100 million yuan can be achieved. Where is the growth of the old market? Where is the opening of the new market?

First, the doubling of sales depends entirely on the rolling of the old market. It is impossible for the rolling of the old market to grow. Under normal circumstances, only 20%-30% sales can be increased in the old customers. What measures should the enterprises take to achieve double performance? Secondly, as a budget maker, the first thing to consider is whether the cost can meet 80% of the sales growth requirement once the new market is opened up, and what kind of products and products will the new growth come from? What kind of products and staff will it be able to produce? When will these entrepreneurs and managers need to learn to arrange and arrange for them, not just to make a simple sales growth forecast?