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Fіnansova dіyalnіst sub'єktіv gospodaryuvannya - Tereshchenko OO

12.4. byudzhetіv System pіdpriєmstvі

W metoyu organіzatsії budget planuvannya dіyalnostі okremih structural pіdrozdіlіv that pіdpriєmstva in tsіlomu dotsіlno zaprovaditi naskrіznu byudzhetіv system. Tsya system dozvolyaє vstanoviti zhorstky budgetary control nadhodzhennyam i vitrachannyam koshtіv, stvoriti realnі minds for viroblennya efektivnoї fіnansovo-gospodarskoї dіyalnostі sub'єkta gospodaryuvannya.

Rіshennya schodo zaluchennya that vikoristannya fіnansovih resursіv priymayutsya on osnovі dvoh mainly kriterіїv: pributkovіst that lіkvіdnіst (platospromozhnіst). Same that in hodі fіnansovogo planuvannya slіd chіtko rozmezhovuvati planuvannya fіnansovih rezultatіv i planuvannya vhіdnih that vihіdnih penny potokіv (planuvannya lіkvіdnostі) oskіlki not OAO All Income i vitrati, SSMSC vrahovuyutsya at viznachennі fіnansovih rezultatіv, prizvodyat to vіdpovіdnih penny nadhodzhen abo viplat have planned perіodі. Dosit can often be sposterіgati situatsіyu, if pіdpriєmstvo Got pributki but neplatospromozhnim Yea, i navpaki - pіdpriєmstvo zbitkove but platospromozhne.

Otzhe, byudzhetіv system to blame for Buti zorієntovana planuvannya fіnansovih rezultatіv, s one side, that lіkvіdnostі - s іnshogo. Otsіnka maybutnіh fіnansovih rezultatіv (pributkіv, zbitkіv) zdіysnyuєtsya Shlyakhov skladannya budget dohodіv i vitrat for vsіma views zvichaynoї dіyalnostі pіdpriєmstva, SSMSC ochіkuyutsya in perіodі planned. Prognozuvannya lіkvіdnostі held on osnovі zіstavlennya penny nadhodzhen i vidatkіv, SSMSC ochіkuyutsya in perіodі planned. Koordinatsіya Tsikh dvoh napryamіv byudzhetuvannya zdіysnyuєtsya in rezultatі їh іntegratsії in formі planned balance is the Cash-flow budget.

System byudzhetіv guilty ohoplyuvati entire base fіnansovih rozrahunkіv pіdpriєmstva. Vaughn vklyuchaє Pervin budget, groups that mainly byudzhetіv sukupnіst chastkovih byudzhetіv. In standard viglyadі grupa Main byudzhetіv mіstit:

іnvestitsіy plan;

fіnansovih rezultatіv plan (pributkіv zbitkіv i);

planuvannya lіkvіdnostі (fіnansovy operational budget);

Planned balance;

zvіtu plan about ruh penny koshtіv (Cash-flow).

Zagalom, іnvestitsіy plan pributkіv plan (zbitkіv), planned balance plan Ruhu penny koshtіv nalezhat to seredno- i dovgostrokovih planіv. Yak usually stink skladayutsya on perіod od 1 to 5 rokіv s quarterly rozbivkoyu i zabezpechuyut lіkvіdnіst pіdpriєmstva in dovgostrokovomu perіodі (structural lіkvіdnіst). Pokazniki okremih kvartalіv (chi months at) rozrahovuyutsya within korotkostrokovogo byudzhetuvannya. Zіstavlennya korotkostrokovih warehouses dovgostrokovih planіv s operational plan fіnansovim zabezpechuє precisely lіkvіdnіst pіdriєmstva.

Some of the elements Vazhlivimi Sistemi byudzhetuvannya Yea i vibіr rozrobka so the title of the budget Pervin Where Money Does fіksuyutsya planovі weighting factors scho naybіlshe obmezhuє dіyalnіst pіdpriєmstva. Type Pervin budget deposits od spetsifіki fіnansovo-gospodarskoї dіyalnostі pіdpriєmstva that potentsіalu zaluchennya resursіv. Vіn Mauger Buti zorієntovany on zbut produktsії, postachannya faktorіv virobnitstva chi on mozhlivostі fіnansuvannya. Napriklad, Yakscho obsyagi virobnitstva that realіzatsії produktsії stale od rіvnya zabezpechenostі pіdpriєmstva defіtsitnoyu sirovinoyu, the Pervin budget, obviously, bude budget materіalnogo zabezpechennya. Yakscho obsyagi dіyalnostі viznachayut visokokvalіfіkovanі frame, for Pervin slіd brati budget toscho staff.

Yak Pervin budget rozglyadayut yak usually budget realіzatsії produktsії, oskіlki sama magnitude prodazhіv naychastіshe Je obmezhuyuchim dіyalnіst pіdpriєmstva chinnikom. Vrahovuyuchi mozhlivostі zbutu produktsії, obchislyuєtsya neobhіdny rіven tehnologіchnih bearing-down pіdpriєmstva for zabezpechennya yakogo rozrahovuєtsya required in kapіtalі for fіnansuvannya mainly zasobіv that nematerіalnih aktivіv. On osnovі information The trivalіst operatsіynogo cycle is the amount of expenses on virobnitstvo i realіzatsіyu produktsії viznachayut needful in kapіtalі for fіnansuvannya aktivіv werewolf. Mozhlivostі pokrittya required in kapіtalі prognozuyutsya on osnovі analіzu Ruhu koshtіv from within fіnansovoї dіyalnostі that vіdnosin s kapіtalodavtsyami.

Structurally logіchna diagram of a system on byudzhetuvannya pіdpriєmstvі (for minds, scho for Pervin budget takes realіzatsії produktsії) is shown in Fig. 12.2.

Basic Lanka Sistemi byudzhetuvannya Je chastkovі budget, SSMSC formuyutsya vіdpovіdno to printsipіv spetsіalіzatsії that dekompozitsії i vklyuchayut okremі Chastain penny dohodіv i vitrat pіdpriєmstva (napriklad, structural budget pіdrozdіlіv, tsentrіv vitrat chi dohodіv, funktsіonalnі budget in rozrіzі okremih costs toscho). Until types chastkovih byudzhetіv mozhna vіdnesti:

realіzatsії produktsії plan;

virobnitstva budget;

Budget inventory materіalnih zapasіv;

Budget Fund paid pratsі that narahuvan on neї;

materіalnih vitrat budget;

spozhivannya energії budget;

іnshih vitrat budget;

Repayment of budget kreditіv (priv'yazany to grafіkіv vikonannya zobov'yazan);

podatkovih budget (skladaєtsya tіlki in tsіlomu on pіdpriєmstvu).

Chastkovі budget rozroblyayutsya vіdpovіdno to zagalnoї strategіchnoї lіnії dіyalnostі pіdpriєmstva that urahuvannyam s yogo Especially okremih funktsіonalnih pіdrozdіlіv. Quantity chastkovih byudzhetіv deposits od rіvnya detalіzatsії planuvannya on pіdpriєmstvі. OAO All Budget tіsno pov'yazanі mіzh him i skladayut єdinu byudzhetіv system.

Fig. 12.2. byudzhetіv System pіdpriєmstvі

System byudzhetuvannya guilty Buti natsіlena on pіdvischennya kerovanostі th adaptovanostі pіdpriєmstva to Change log on commodity i fіnansovih Rink; zabezpechennya operational information The obsession neobhіdnіst koriguvannya strategії i tactics upravlіnnya pіdpriєmstvom; stvorennya minds for pіdvischennya pore-zumіnnya i Dovira s predstavnikami zakordonnih fіrm. Vprovadzhennya Sistemi naskrіznogo byudzhetuvannya robit pіdpriєmstvo іnformatsіyno Prozorov for komertsіynih bankіv that іnvestitsіynih kompanіy, іnshih kapіtalodavtsіv scho dozvolyaє rozshiriti mozhlivostі pіdpriєmstva s Look otrimannya dovgostrokovih kreditіv abo rozmіschennya novih emіsіy on stock market analysis on vigіdnіshih minds for emіtenta.