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管理费用预算的控制,是一个综合治理的过程,领导的重视和参与程度,直接关系到预算管理的效果和企业的兴旺发达,企业的一把手必须严把现金流出关,健全内控制度,严格按制度办事,避免在费用审批上的随意性,严格预算考核制度,分清责任,落实奖罚制度。由于管理费用性质的特殊性,其编制方法应采用零基预算法,而不是传统的固定预算法。对预算执行情况的考核应由预算委员会来执行,首先要对被考核单位工作完成情况作一个定性分析,其次才是量化的财务指标的考核。定性分析其管理活动是否按质完成,只有在百分之百完成各项管理活动情况下节约费用才可获得适当的奖励,为防止内控人的营私舞弊,应增强费用支出的透明度,董事会或预算委员会应定期向职工代表大会公布管理费用的使用情况,自觉接受职工的监督。总之,管理费用预算控制是一个系统工程,需要有完善的公司治理结构和企业内控制度,预算编制、执行控制、考核,每一个环节都要认真对待,才能使管理费用预算管理工作系统化、规范化、科学化,最大限度地挖掘内部潜力,提高经济效益。
The management of the budget control is an integrated process of governance, the leadership of the emphasis and participation, is directly related to the effectiveness of budget management and the prosperity of enterprises, business leaders must be strict cash outflow, improve the internal control system, in strict accordance with the system Work, avoid discretion in the examination and approval of fees, strict budget examination system, clarify responsibilities, implement the rewards and punishments system. Due to the particularity of the nature of management fees, the preparation method should adopt zero-based budgeting instead of the traditional fixed budgeting. The assessment of the implementation of the budget by the budget committee to be implemented, first of all to be done on the work of the assessment unit to make a qualitative analysis of the situation, followed by quantitative assessment of financial indicators. Qualitative analysis of its management activities are completed according to the quality, and only in the case of 100% completion of the various management activities to save costs in order to obtain the appropriate incentives, in order to prevent internal control fraud, should enhance the transparency of expenses, the Board or the budget committee should regularly Announce the use of administrative expenses to the workers’ congress and consciously accept the supervision of employees. In short, the management cost budget control is a systematic project, need to have a sound corporate governance structure and enterprise internal control system, budget preparation, implementation control, assessment, every aspect must be taken seriously to make management of cost budget management systematic and standardized , Scientific, maximize internal potential, improve economic efficiency.