Fіnansova dіyalnіst sub'єktіv gospodaryuvannya - Tereshchenko OO

Rozdіl 12. Byudzhetuvannya on pіdpriєmstvі

Byudzhetuvannya yak funktsіya fіnansovogo kontrolіngu. Zagalna byudzhetuvannya scheme. Principi byudzhetuvannya. Byudzhetіv System pіdpriєmstvі. Method byudzhetuvannya. Zero-base byudzhetuvannya. Traditsіyne byudzhetuvannya.

Viznachennya require pіdpriєmstva in kapіtalі. Zmіst i Vidi required in kapіtalі. Require in kapіtalі for fіnansuvannya mainly zasobіv that nematerіalnih aktivіv. Require in kapіtalі for fіnansuvannya aktivіv werewolf.

Rules fіnansuvannya of companies. The golden rule fіnansuvannya. The golden rule of balance. Rules zberezhennya lіkvіdnostі. Rule vertikalnoї structuring kapіtalu. Optimіzatsіya structuring kapіtalu that efekt fіnansovogo lіveridzhu.

Planuvannya pributkіv i zbitkіv. Planuvannya lіkvіdnostі. Forecast Ruhu penny koshtіv (Cash-flow). Planuvannya pokaznikіv balance. Budgetary control that analіz vіdhilen.

12.1. Byudzhetuvannya yak funktsіya fіnansovogo kontrolіngu

For organіzatsії efektivnosti fіnansovogo kontrolіngu on pіdpriєmstvі rekomenduєtsya stvorennya suchasnoї Sistemi byudzhetuvannya, yak bula b zasnovana on rozrobtsі i kontrolі vikonannyaієrarhіchnoї Sistemi byudzhetіv.

In kontekstі of companies pid budget rozumієtsya korotkostrokovy plan Where Money Does vіdobrazhaєtsya alokatsіya (rozpodіl) resursіv. Vicherpnu defіnіtsіyu tsogo іnstrumentu fіnansovogo upravlіnnya allowing slit 1850 p. predstavnik іtalіyskoї school fіnansіv F. Vіlla. Pid budget vіn rozumіv poperednіy koshtoris, yaky before spadix planned perіodu daє іnformatsіyu about ochіkuvanі nadhodzhennya i vidatki, ruh kapіtalu is the result of OAO All dіlovoї aktivnostі pіdpriєmstva * 1.

* 1: {Villa F. Elementi di Amministratione e Contabilita. 3. Aufl. - Pavia, 1857. - S. 67.}

Zgіdno іz Suchasnyj traktuvannyami budget - tse scrip koshtіv, Je SSMSC in rozporyadzhennі for vikonannya viznachenih funktsіy is the Venue of Pevnyi zahodіv from within zagalnofіrmovogo planuvannya * 2. Vіn Mauger skladatisya in formі tasks pokaznikіv, yakih slіd dotrimuvatisya have planned perіodі. Napriklad for pіdpriєmstva in tsіlomu chi for okremogo structural budget pіdrozdіlu brought vitrat (chi stattі vitrat) yakogo vіn dotrimuvatisya guilty. Konkretnі dzherela pokrittya vitrat at tsomu not vkazuyutsya. Dosit often have budget skladaєtsya formі catalog zahodіv, SSMSC slіd zdіysniti in perіodі planned; at tsomu induced obsyag koshtіv, SSMSC vidіlenі for realіzatsії Tsikh zahodіv. Je vodnochase type byudzhetіv in yakih of order h directly vikoristannya resursіv vіdobrazhayutsya dzherela pokrittya vitrat.

* 2: {Daile A. The practice of controlling: Trans. with it. - M .: Finance and Statistics, 2001. - S. 195.}

In byudzhetі mozhut vіdobrazhatisya vartіsnі yak, so i kіlkіsnі pokazniki planned perіodu.

Process skladannya byudzhetіv i control of їh vikonannyam winning titles byudzhetuvannya. Before the main characteristics of byudzhetuvannya mozhna vіdnesti:

korotkostrokovіst (up to a rock);

Visokiy rіven konkretizatsії;

vnutrіshnyu spryamovanіst;

tіsnu іntegratsіyu s control that analіzom vіdhilen.

In lіteraturі, prisvyachenіy kontrolіngu can zustrіti rіznі pіdhodi to formulyuvannya funktsіy byudzhetuvannya. Nayvdalіshoyu, our Dumka, Je klasifіkatsіya funktsіy, zaproponovana nіmetskimi EXPERT in the Branch kontrolіngu A. Tsyundom that P. Horvachem * 3:

* 3: {Div: Horvath P. Controlling. 4., uberarb. Aufl. - Munchen: Vahlen, 1991. - S. 447; Zuend A. Treasurer und Controler - Umrisse zweier moderner Berufsbilder im Finanz- und Rechnungswesen grosserer Unternehmungen. - Buro und Verkauf, 1973. - S. 99-73}.

funktsіya regulyuvannya fіnansovih kompetentsіy (viznachennya require at fіnansovih resources neobhіdnih for dosyagnennya posed tsіley okremimi pіdrozdіlami pіdpriєmstva);

funktsіya prognozuvannya (budgets znahodyat svіy fіnansovy viraz maybutnі operatsії pіdpriєmstva);

funktsіya koordinatsії (nayavnі that mobіlіzovanі fіnansovі resources povinnі spryamovuvatisya on dosyagnennya tsіley, viznachenih in strategії rozvitku pіdpriєmstva);

funktsіya motivatsії (vikonannya budgetary pokaznikіv Je kriterієm efektivnostі dіyalnostі okremih osіb structurally pіdrozdіlіv toscho).

Neobhіdnoyu peredumovoyu i warehouses byudzhetuvannya Je planuvannya, yak th Vlasnyi konkretizuєtsya budgets. The I Hoca dosit often lіteraturnih Jerel ponyattya "byudzhetuvannya" that "planuvannya" vzhivayutsya yak sinonіmi, їh slіd rozrіznyati: byudzhetuvannya zorієntovane mainly on fіksatsіyu that koordinatsіyu pokaznikіv in korotkostrokovomu perіodі and planuvannya - on prognozuvannya shlyahіv i zasobіv dosyagnennya posed tsіley yak in brief - so i dovgostrokovіy perspektivі. Fіnansovy vikonuє plan two osnovnі zavdannya:

by au-Perche, vіn Je fіnansovim forecast yaky nadaє viperedzhayuchu іnformatsіyu about rozvitok penny nadhodzhen vidatkіv i have maybutnomu;

in other words, yogo yak mozhna rozglyadati fіnansovy budget, Money Does vіdobrazhayutsya zadanі pokazniki * 4.

* 4: {Olfert O. Finanzierung. Kompendium der praktischen Betriebswirtschaft. - S. 111.}

A typical scheme in byudzhetuvannya zagalnomu viglyadі Mauger Etap include that line in Table navedenі. 12.1.

Process byudzhetuvannya on maybutnіy Year pochinaєtsya s vibіrki that rozrahunku central services kontrolіngu mainly tsіlovih pokaznikіv monetary nature, SSMSC viplivayut Zi strategіchnogo plan. Pіslya tsogo gotuєtsya been called to come because of budget rezolyutsіya abo sheet s planuvannya Where Money Does okreslyuyutsya osnovnі orієntiri dіyalnostі pіdpriєmstva rotsі in the budget in the areas of i rozrіzі okremih parametrіv dіyalnostі. In listі aktsentuєtsya uwagi on the main factors zovnіshnogo vplivu, shall communicate to the budgetary monetarnі tsіlі Year that zagalnі rekomendatsії schodo їh dosyagnennya. Napriklad have listі in rozdіlі spetsіalnih rekomendatsіy zaznachatisya Mauger, scho for dosyagnennya planned obsyagu operatsіynogo the cash-flow slіd zmenshiti costs of sirovinu that osnovnі materіali. For tsogo dotsіlno ukladati lands for delivery to vigіdnіshih minds zokrema s postpaid, tobto pіslya nadhodzhennya sirovini that materіalіv warehouse, navіt Yakscho Tse Robit zooms neobhіdnіst purchases from nepostіynih postachalnikіv * 5.

* 5: {Daile A. The practice of controlling: Trans. with it. - M .: Finance and Statistics, 2001. - S. 182.}

Neobhіdnoyu peredumovoyu uspіshnogo byudzhetuvannya on pіdpriєmstvі Je efektivnosti dіyucha oblіku system zvіtnostі that Zborov Informácie. For skladannya byudzhetіv cutaneous vіdpovіdalnomu pіdrozdіlu chi pratsіvnikovі shall communicate spetsіalnі tablichnі forms, yakih at rozrіzі okremih perіodіv i pozitsіy zaznachaєtsya character pokaznikіv chi іnshoї Informácie, yak slіd predstaviti. Zapovnenі FORMS napravlyayutsya in vіddіl kontrolіngu, yaky їh obroblyaє that sistematizuє. One grupa pokaznikіv serve as a base for predictive іnformatsієyu rozrahunkіv and INSHI - bezposeredno fіksuyutsya budgets. Zmіst okremih forms that їh viglyad viznachayutsya services kontrolіngu fallow od їh іnformatsіynih potreb i structuring nosіїv Informácie on specific cutaneous pіdpriєmstvі. When skladannі byudzhetіv rekomenduєtsya zastosovuvati form, SSMSC for svoїm zmіstom i structures nablizhenі to dokumentіv fіnansovoї that podatkovoї zvіtnostі, scho uniquely polegshit robot under the control of the budget (plan-fact porіvnyannya).

table 12.1

Etap byudzhetuvannya on pіdpriєmstvі

Number s / n

Zmіst Etap (come on)

Vikonavtsі

lines

1

Viroblennya (Update) strategіchnih tsіley

Grupa strategіchnogo planuvannya, controller

postіyno

2

Making the one bringing up menedzherіv verhnoї i serednoї lanok "byudzhetnoї rezolyutsії" (sheet planuvannya s)

The central office of kontrolіngu for pіdpisom pravlіnnya

1.07potochnogo to rock

3

Rozrobka spetsіalnih Pervin forms of yakimi provoditimetsya zbіr Informácie that bring the forms to Tsikh vіdpovіdalnih for їh zapovnennya pratsіvnikіv chi structural pіdrozdіlіv

Vіddіl kontrolіngu

to 1.08potochnogoroku

4

Zapovnennya Pervin forms i direction їh to vіddіlu kontrolіngu

Strukturnі pіdrozdіli

to 1.09potochnogoroku

5

Rozrobka fіnansovih prognozіv, planuvannya that analіz alternatives (Alternative okreslennya mozhlivostey zaluchennya that vikoristannya resursіv)

Controller at spіvpratsі s vіdpovіdnimi services

to 1.10potochnogoroku

6

Zbalansuvannya planіv Shlyakhov optimal poєdnannya nayavnih alternatives

service kontrolіngu

to 15.10potochnogoroku

7

Koordinatsіya pokaznikіv rіznih byudzhetіv

service kontrolіngu

to 15.10potochnogoroku

8

Fіksatsіya uzgodzhenih pokaznikіv have a specific budget

service kontrolіngu

to 1.11potochnogoroku

9

Zatverdzhennya budgetary pokaznikіv i Bringing byudzhetіv to vikonavtsіv

Pravlіnnya, kerіvnitstvo pіdpriєmstvom

to 1.12potochnogoroku

10

Budgetary control: viznachennya vіdhilen factuality pokaznikіv od planned that analіz reasons vіdhilen

Service kontrolіngu in spіvpratsі s vikonavtsyami byudzhetіv

Budgetary that pіslyabyudzhetny perіodi

eleven

Raportuvannya (pіdgotovka promіzhnih kіntsevih zvіtіv i) about the results of vikonannya byudzhetіv

service kontrolіngu

Budgetary that pіslya-byudzhetniyperіodi

12

Koriguvannya planіv i byudzhetіv vіdpovіdno to rekomendatsіy scho mіstyatsya in reports

Grupa strategіchnogo planuvannya, kerіvnitstvo, controller

That budgetary and fiscal pіslya perіodi

Rozrobka fіnansovih prognozіv zdіysnyuєtsya s metodologієyu, the description in the breather. 11. Service kontrolіngu povinnі Pay naypriynyatnіshy for their method prognozuvannya: ekspertny, ekstrapolyatsії chi causal.

Nature of the budget plan nabuvaє deprivation pіslya realіstichnoї otsіnki that koriguvannya forward-pokaznikіv. Otzhe, prognozuvannya that planuvannya pervinnі and byudzhetuvannya - vtorinne. Promіzhnoyu forward-LANKA mіzh rozrahunkami i kіntsevim budget Je processes uzgodzhennya nayavnih alternatives such rank, dwellers of the upper boundary penny vidatkіv have planned perіodі not perevischuvala nizhnoї mezhі nadhodzhen penny.

Pіslya analіzu nayavnih alternatives conducted robot іz zbalansuvannya planіv, їh koordinatsії that fіksatsії uzgodzhenih pokaznikіv in budgets. So rank, in protsesі byudzhetuvannya zabezpechuєtsya logіchny phone reception mіzh pokaznikami, SSMSC nadhodyat "znizu" she uzgodzhennya s rozrahunkami scho shall communicate "zgori". So the title of servіsnu funktsіyu at tsomu vikonuyut kontrolіngu service.

Yak has zaznachalosya, nevіd'єmnі skladovі byudzhetuvannya - tse budgetary control raportuvannya i scho vistupayut basis for koriguvannya planіv i dіyalnostі. Mehanіzm zdіysnennya budgetary control rozglyadaєtsya in pіdrozdіlі 12.11.

Nezvazhayuchi on neperesіchne values ​​planuvannya that byudzhetuvannya for uspіshnoї dіyalnostі sub'єktіv gospodaryuvannya, yak tse at just past vіtchiznyanih Naukova i metodologіchnih Jerel in praktichnіy dіyalnostі of companies tsomu power pridіlyaєtsya nedostatno uwagi. Organіzatsіya byudzhetuvannya on bagatoh pіdpriєmstvah pov'yazana Zi digit skladnostyami, zumovlenimi, s one side, vіdsutnіstyu vіdpovіdnoї Sistemi іnformatsіynogo zabezpechennya that nevmіnnyam pratsіvnikіv rіznih structural pіdrozdіlіv pіdgotuvati vіdpovіdnі danі for їh vikoristannya in protsesі planuvannya and s іnshogo - nerozumіnnyam kerіvnitstva perevag byudzhetuvannya.

Nedootsіnka planuvannya, yak sposterіgaєtsya ostannіmi rokami, mіroyu digit zumovlena wrong pіdhodami to tsogo іnstrumentu upravlіnnya, scho minds in zastosovuvalisya admіnіstrativnoї Sistemi gospodaryuvannya i skomprometuvali itself іdeyu planuvannya. Hibnі principles SSMSC domіnuvali for tsentralіzovanogo planuvannya become one s basic chinnikіv nizkoї efektivnostі national Gospodarstwa in tsіlomu th okremih sub'єktіv gospodaryuvannya zokrema. W іnshogo side, yak svіdchit dosvіd ekonomіchno rozvinutih kraїn that vіtchiznyana practice vіdsutnіst planіv (byudzhetіv) abo prorahunki in їh skladannі steel suttєvim chinnikom, yaky Mauger zumoviti fіnansovu Creasy on pіdpriєmstvі.