Summary of project and budget management work in the first half of the year

Since the implementation of the comprehensive budget management work in September last year, the group company has formulated the “Management Plan for the Management Plan and Financial Budget Control Book”. The group companies and most member companies have compiled the “Operation Plan” for the second and sixth years. The painting and financial budget control book has carried out the analysis of project and budget execution to varying degrees. After ten months of practice, we have achieved certain achievements and experience, which are worthy of promotion. There are also many problems that need to be solved.

I. Major achievements and experience in planning and budget management

1. Initially established a comprehensive budget management system that closely combines business plans with financial budgets.

For a long time in the past, we don’t know the dialectical relationship between business plans and financial budgets. We either use the plan as a budget, or use the budget as a plan. Sometimes there are conflicts between the plan and the budget. phenomenon. In the introduction of the XX year preparation method, we repeatedly stressed the need to clarify the differences and linkages between the business plan and the financial budget. We must understand that the business plan is a prior arrangement for the various business management tasks in the coming year, and the budget is to complete each The various resources that need to be consumed in the business planning work and the monetary performance of the various operating results obtained can only be prepared in a scientific financial budget by first formulating a detailed business plan. It is based on this understanding that we decompose the comprehensive budget management work into two organic components of the business plan and the financial budget, and release the units in the form of annual business plans and financial budget control books, as the annual operation of each member company. Action guides and goals for work.

2. Put forward the principle of budgeting based on historical data, market forecasting, active development, and room for development.

The company's development is inseparable from the existing foundations and conditions, collecting and sorting out the historical data of the company's operations, and finding out the development trend of each major business indicator is the basis for us to formulate the annual budget; at the same time, we must collect and use the market information. Relevant indicators are used as an important reference for the formulation of the annual budget; on this basis, continuous development and continuous improvement are also a basic requirement for our budget formulation, which is reflected in the budget indicators, that is, sales revenue, operating profit and per capita labor productivity indicators. It is growing and cannot be reduced; but growth has a certain extent, and it is impossible to blindly formulate unattainable business indicators. In XX, the group company approved the annual budget targets of most member companies in accordance with the above principles. From the implementation of the first half of the year, it is both realistic and reasonable.

3. Revised the ergonomics-based assessment method based on the completion of budget indicators.

As the original ergonomics assessment method uses sales income as the basis for accruing the wages of each unit, when the sales income increases, the gross profit and the profit decrease, the accrued wages increase, which is not conducive to protecting the interests of the company and shareholders. Therefore, in XX, the group company made a comprehensive revision of the original ergonomics assessment method, and changed the basis of wages from sales revenue to marginal contribution, prompting all units to reduce direct operating costs and increase operating margins and profits from their own interests. . At the same time, in order to strengthen the management and management work, the comprehensive management assessment content has been increased, and the total amount of wages payable by each unit has been adjusted by the comprehensive management coefficient, so that the ergonomics-linked assessment method has become more perfect.

4. Institutionalization of budget analysis work, Shenzhen Guosheng Environmental Protection Company's budget analysis is in-depth and meticulous and very instructive.

In order to supervise and inspect the implementation of business plans and financial budgets, the group companies and member companies carried out monthly and quarterly analysis work in different degrees in the first half of this year. While summarizing the achievements and experiences, they analyzed existing problems and researched solutions. Has achieved some results. In particular, Shenzhen Guosheng Environmental Protection Co., Ltd., under the guidance of the headquarters of the environmental protection company, has created a detailed business plan and financial budget analysis model. Each month, the production volume and sales revenue of its respective operating plants and Shenzhen Guohao headquarters. , market expansion, operating costs, operating profit, personnel changes, system construction, fixed assets renovation and investment and financing activities, etc., were summarized and analyzed in detail, and problems were promptly proposed to correct and correct within a time limit, which promoted the company well. The production and operation activities have improved the management level and ensured the smooth completion of the production and operation plan and financial budget.

5. Many member companies began to pay attention to market development work. Xiangyang Energy Company made bold innovations and made breakthroughs in market development. The sales rate of real estate companies for sale has been maintained at over 90%.

Marketing is the core and leader of all work in the enterprise, which determines the survival and development of the company. In the first half of this year, most member companies began to pay attention to marketing activities, and the sales situation has undergone gratifying changes. Among the better performers are Xiangyang Energy Company and real estate company. After the natural gas company was separated from Xiangyang Energy Company, Xiangyang Energy Company left two gas stations and liquefied gas business. According to the previous business practice, the annual sales income reached 60 million yuan. However, the energy company is not satisfied with the status quo, making a big fuss in the outsourcing of the liquefied gas business, trying to find the wholesale business of liquefied petroleum gas in Zhoukou, Shangqiu and other places in Lu'an, Huainan, Huaibei and Henan, in terms of business methods and operating results. There have been significant breakthroughs, and it is a foregone conclusion to complete the annual business plan and budget target 4-5 months ahead of schedule. Real estate companies have always regarded creating value for customers as their own guide to action. They pay attention to the needs of users in all aspects of project planning, design, construction, sales and after-sales service, and meet the needs of users, highlighting the "Blue Athens". The nature, garden, comfort, safety, convenience, modernity and other characteristics of the community have become the most prestigious and noble residential community in Fuyang City. In particular, the after-sales service center was established in time to solve many problems that should be solved by the property management company, and formed a good reputation among the users, which was created by the “Blue Athens” project. Maintain a sales miracle with a sales rate of over 90%.

6. The project budget management work of the group company has achieved remarkable results.

In recent years, the group company has carried out project budget management work in the construction of real estate companies and natural gas companies, and has achieved successful experience, ensuring the quality and duration of construction and reducing the construction cost. The basic approach is: “optimal design, scientific budget, bidding according to the system, standardizing visas, strict acceptance, and three-level final accounts”.

Second, the main problems in the planning and budget management

1. The comprehensive budget management system is not perfect and lacks detailed rules for business planning and financial budgeting.

The comprehensive budget management system is an organic system, which should at least include the comprehensive budget management outline, the business plan preparation rules, the financial budget preparation rules, the plan and budget analysis guide, the plan and the budget reward and punishment system. Due to lack of experience, we have not learned enough. The group company has not yet established a comprehensive budget management program. There are no specific requirements for the preparation, inspection and analysis of the business plan and financial budget, and the “XX year” issued at the end of last year. There are still many imperfections in the preparation of business plans and financial budget control books. For example, the requirements for the preparation of business plans are not specific and comprehensive, and the budget forms also have places that do not meet the management requirements, lacking practical business plans and Financial budget preparation rules, etc.

2. There is still a lack of understanding and implementation of comprehensive budget management.

Although we have repeatedly emphasized the basic role of comprehensive budget management in strengthening corporate management, improving business management and economic efficiency, there are still a small number of member companies that have insufficient understanding of the importance of comprehensive budget management and the comprehensive budget management of group companies. The request is not enforced. The main performance is as follows: The general manager of a small number of member companies does not care about budget management; the preparation, implementation, and inspection analysis of the plan and budget are still limited to individual departments such as the company's finance department; there are still plans to replace the budget at the preparation stage. Or use the budget instead of the plan; some do not plan and budget according to the unified requirements of the group company, do not pay attention to the collection and arrangement of historical data, do not grasp the market information, lack the analysis of market trends, resulting in actual budget execution. Seriously deviate from the budget, the budget difference is huge; some member companies do not pay attention to the decomposition of budget indicators, instead of decomposing the monthly and quarterly planning indicators according to the development rules of the enterprise itself, but simply dividing the annual indicators by 12 as the monthly planning indicators. The economic activities reflected by the indicators have lost objectivity; the budgetary caliber of a few member companies is inconsistent with the financial caliber, forming an abnormal phenomenon in which the financial indicators are out of line with the budget indicators, and the budget assessment loses the benchmark; some member companies cannot report the monthly business reports on time. Or the reported data is not accurate.

3. The guiding role of the program and the promotion of the budget have not been well played.

The annual business plan is a guide to our work. However, after approval of the annual business plan of some member companies, they will be shelved, neglecting the existence of the plan, not working according to the plan, and not checking or analyzing the implementation of the plan. Some only saw the control of the budget, did not see the budget and promote the work side, such as one-sided emphasis on saving expenditure, but also the budgetary marketing expenses, product promotion fees, research and development costs are also strictly controlled, the flower Not spending, it seems to save money, but in fact limits the marketing and technological innovation work, which is not conducive to the development of enterprises.

4. The budget analysis and the plan are out of line, and there is a lack of practical and effective analysis mode.

Since the beginning of this year, although the group companies and member companies have carried out the project and budget analysis work to varying degrees, the depth and breadth of the analysis are not enough. Generally, they only stay in the analysis of budget figures, and lack the inspection of the annual business plan. Analysis, in the analysis activities, there is a general phenomenon that the plan and the budget are out of line; the group company and most member companies lack the actual and effective analysis mode, which is not conducive to the timely and comprehensive preparation of analysis reports by all units. Analytical work.

5. The budget reward and punishment system is not perfect, and the sensitivity of the assessment is not strong.

Some member companies lack a clear budget reward and punishment system. The plan and budget implementation are not related to the employee's remuneration package, causing a considerable number of people to be indifferent to the company's plans and budgets; budget assessment and rewards and punishments are not timely enough, almost the first half of the year The assessment and rewards and punishments have not been carried out, and the budget completion is not sensitive to the impact of employee treatment. The employees can not enjoy the joy of good business management in time, nor can they feel the skin of the business when they are in poor business. It hurts, and does not closely link the interests of the company with the interests of employees.

6. The project budget management work of the group company failed to cover all member companies.

Due to various reasons, the Group's project budget management work failed to cover all member companies, and the functional role of the group company in project management was not fully utilized.

Third, measures to improve the planning and budget management work

1. The operation and management department of the group company should enrich personnel and improve the quality. On the basis of learning theory and summing up experience, formulate the comprehensive budget management outline of the group company, the rules for the preparation of business plans, the rules for the preparation of financial budget, the plan for planning and budget analysis. And other systems, improve the comprehensive budget management system, and prepare for the scientific preparation of the business plan and financial budget control book, improvement plan and budget management work for the year XX and beyond.

2. Raise awareness and strengthen implementation. To do this, we must do the following work: Reaffirm that the general managers of all member companies must pay full attention to the planning and budget management work in terms of their thinking and actions, and personally lead the planning, implementation, analysis and inspection, assessment of rewards and punishments, and other budget management. The whole process of the work; the group company and each member company should organize the study and training of the comprehensive budget management knowledge and management system to improve the theoretical level and work ability of everyone; pay attention to collecting historical data and market information, and establish a historical data database. And the market information database to lay the foundation for the formulation of the plan and budget; to mobilize all employees to participate in the project and budget management, the budget should be broken down

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