home Finance Books Фінансова діяльність суб'єктів господарювання - Tereshchenko O.O.

Фінансова діяльність суб'єктів господарювання - Tereshchenko O.O.

12.3. Ways to budget

In science-practical lititerature, priisvyacheny planuvanu ta buduzhuvanunu, rozrіznyayut two basic types of budget: gnuchkі t fіksovany.

In gnuky budgets, plans for cost-cutting and financial results are brought to the level of vibro-business and real-estate production. Up to tіії categoryірії budgets, you can levy on the budget of the costs, yakі vіdnosyatsya to intelligently zmіnnih (zmіnayutsya proformatsіnno to obshygіv виробництва).

At the meeting, the showers of the budget of the budget should not be re-registered in the territory of the vibrobitvita. Behind the principle of a budget-funded budget is to store the budget of administrative expenses, the budget for advertising is small.

Behind the methods of budgetary * 6 rozriznyayut: zero-basis-buduyuanuvannya і traditionally budget.

* 6: {Ways of budget planning are not a matter of cheating with methods of forecasting (Diva 11).}

Metodologіya zero-basis-byudzhetuvannya (ZBB - Zero-Base-Budgeting ) vikoristovuєtsya in razі zasnuvannya new pіdpriєmstva, rozshirennya dіyuchih virobnichih bearing-down (for zbіlshennya obsyagіv that assortment produktsії) chi within kontrolіngu vitrat s metoyu viyavlennya rezervіv їh znizhennya. Bazoyu for zero-basis-byudzhetuvannya Je been called to come as point-to-zero (about іnformatsіya result dіyalnostі poperednіh perіodіv, zokrema vitrati to rozrahunkіv do not take). Byudzhetnі pokazniki for CIM way rozrahovuyutsya on osnovі new obrahunku required in kapіtalі for fіnansuvannya non-negotiable is the werewolf aktivіv vikoristannyam s wide array of Informácie schodo tehnologіchnih protsesіv, norms i normativіv, kalkulyuvannya sobіvartostі produktsії, tsіnoutvorennya toscho. The order of the ZBB is shown in Fig. 12.1.

Fig. 12.1. The zero-basis-budget budget (For: Meyer-Piening, Zero Base Planning.-Koln, 1990.-S. 18)

In the fundamentals of the traditional budget, lie showers dyalnosti, zokrema consumers' displays in the capitals and rivets vitrat alternate periodiv. With the implementation of the methodology of extrapolation. Tsey sposіb, yak usually vikoristovuєtsya for vіdnosno stabіlnih tendentsіy in sferі virobnitstva that realіzatsії produktsії (assortment that obsyagi virobnitstva in planned perіodі suttєvo not vіdrіznyayutsya od poperednіh perіodіv abo Well zmіni vіdbuvayutsya zgіdno s chіtko virazhenoyu tendentsієyu). In the case of a given time, an innovation is not enough for a good customer. There are a number of opportunities in the basics of measurand demonstrations in the course of the forecast for predicted values.

So rank, the basic vіdmіnnіst ZBB od traditsіynogo planuvannya polyagaє in fact scho ostannє digit mіroyu zorієntovane on pokazniki dіyalnostі, zokrema pokazniki rіvnya vitrat poperednіh perіodіv (SSMSC shaping can Buti nevipravdano zavischenimi). HEAD metoyu ZBB Je viznachennya optimal rіvnya vitrat pіdpriєmstva that prіoritetnih napryamіv vikoristannya obmezhenih fіnansovih resursіv. Within the framework of ZBB it is necessary to calculate all the costs and for them to be able to manage the economy. Vrahovoyuchi, those ZBB є bilsh trudomistkim, and otzhe, vitratnishim method, yogo slіd vikoristivuvati lisha for nemozhimostisti zastosuvannya traditional buduyusvannya (napriklad, zasnuvannya new pіdpriemstva) chi u razi, yakshchoo vono є nepototno obektivnym (napriklad, suttєvo zavischena potreba v kapitali ).