How it is correct to plan the budget of division? The budget, the plan - the fact: 100% as?
At many enterprises the system of budgeting from below up is introduced. That is, the chief CFR (center of financial responsibility), and is more often than it the deputy or the deputy deputy, make the budgetary application in account part of the budget of the enterprise on following “ period “. The management approves the plan. The enterprise works on it the period, and then the financial service begins to sum up the results and to put through all the favourite plan - the fact the analysis. Also we see that the plan and the fact are not really similar... also calls " begin; on a carpet “ propesochivaniye, etc. etc. Why so it turns out? What typical mistakes are made by chiefs of the Central federal district by drawing up the budgetary applications? Let`s try to understand...
Hit of a season number 1. I Will put
more, with a stock. My budget will be cut, of course, but what will remain, will be enough for what is necessary.
Not the fact that your budget will be cut. In that case you, of course, will get all that it is necessary for you, but also the rest of money can be considerable. It is possible to spend, of course, everything (and at once), but it already “ raskhititelstvo “ but not work on the general result.
Hit of a season number 2.
From where I know what I will have expenses next month? I will write the fact of last month, and there we will look.
This model is typical for heads of departments “ Soviet “ waves when for them did all according to plan - production / economic department. Though all that they can make is to take the fact not in one last month, and for 3 - 5 and to look at dynamics of change of indicators... no, not such words... to look how many we paid for “ same “ and to take an average.
Hit of a season number 3.
Ya I do not choose the budget because I save money to the enterprise.
Unfortunately, to it “ heroic “ to a justification many chiefs who cannot organize work on all " resort; to the planned articles “.
Hits of a season number 4 and 5. I budgeted 100% of payment, and we made only an advance payment of 30%, or on the contrary - we have a final payment of 70% here, we specified 100% in the budget of last period... Well here will help to speak - a payment calendar card to them.
General councils and offers:
- create the table of the fixed payments with monthly breakdown (table A);
- at the conclusion of the new contract bring a procedure of payments in the table A;
- you watch that payments took place " inside; taken away for this purpose “ period;
- by drawing up the application give justification of need of an incurring of expenses on each of articles. It will reduce probability that the application will be cut;
- as much as possible detail the applications. Heads often with bigger hunting will pay a case for outerwear because winter, than just furniture or two laptops for new employees for 2,5 “ pieces “ than just equipment;
- plan on a minimum, but you ask 5% of contingencies.
But the most important is that planning has to become not formality, but the effective auxiliary tool for your work in the near future as if a table of contents of the book which you will read next month.