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ACCA F5知识点:Budgeting systems详解

2018-10-10 19:20:47浏览:来源:中公财经网

ACCA F5知识点:Budgeting systems详解

Top down budget approachBottom up budget approach

AdvantageAdvantage

企业 Strategic plan 也会一并考虑进计划中Senior management 会有意识调节各种资源高层 manager 的经验丰富

做预算的无效时间相对较少Increased motivation

Increased commitment from managers

更多预算制定中的细节会被考虑进 more accurate, more realistic

DisadvantageDisadvantage

员工不满意 Dissatisfaction

员工士气不高 low morale,或抵制计划团队合作精神 disappear.

组织目标的接受度较低Senior managers may lose control.失控Dysfunctional behaviour 功能歧视性行为

(预算和企业整体目标不一致)

Process is slow.

Managers may set easy targets

l Incremental budgeting

今年预算=去年预算或结果+一定增量,考虑inflation, estimated growth 和其他已知变化。局限:budget slack, wasteful spending(如果以前有很多浪费,那还是允许继续浪费) Appropriate for 适用于:

ü 企业经营非常稳定 stable business,预期成本不会有很大变动

ü 目前的运营是 effective 有效的,efficient 有效率的,economic 经济的

ü Certain costs can be estimated based on inflation 成本是可以预计的

AdvantageDisadvantage

Quick and EasyBuilds on previous information Unnecessary spending used up budget allowance 不必要的支出扩大

Lack of business scrutiny 监督

l Zero‐based budgeting 零基预算(ZBB) 每年的预算从零开始算。

Appropriate for 适用于:

Non‐profit‐making organization 非盈利组织,大部分是服务型行业

The department where resources are spent discretionary 部门成本任意的 such as marketing, finance, personnel etc. 直接制造成本就不适用 Direct manufacturing costs. Rationalization decisions 合经济学原理的决定

★解题步骤

1. Define the activities/decision package to be evaluated 定义各种行为

2. Evaluate and rank the activities 评估各种行为的等级

3. Allocate resources 分配资源

AdvantageDisadvantage

过时和无效的 operation 可以被找到并剔除预算准确,有很多员工来参与预算制定

Responds to changes in 商业环境

分配资源更 efficiently and economicallyFocus on short term benefits 目光短期Requires high management skills 能力要求高Takes manger’s much of time 耗时

Rank can be difficult for 不同类型的活动

l Rolling budgeting 滚动预算 – continuous updated budget approach.每个预算关注 1 年

Ø 先制定 Q1‐Q4 预算;

Ø 当 Q1 末时,根据 Q1 实际值来调整 Q2,Q3,Q4 值,并给出下一年 Q1 的值;

Ø 等到 Q2 末时,同样由 Q2 的实际值调整 Q3‐Q2 的预算,以此类推。

Appropriate for 适用于: Organization which is facing a period of uncertainty. 整年的预算会因为变化的市场环境有很多不确定性,这种方式让预算更符合市场环境,更准确。

Budget becomes more realistic by shortening the period between preparing budgets instead of preparing a periodic budget annually.

AdvantageDisadvantage

利于计划和控制,因为基于更准确的预算费钱,费时

减少预算中的不确定性耗费经理很多时间,经理不愿意做

让经理定期重新评估预算存在风险,经理偷懒,只是简单加加减减

预算会延展至 further(至未来 12 个月)花在预算时间过多,而减少了结果的控制

l Activity based budgeting 基于活动的预算(ABB)

基于 ABC 的预算,从 cost drive 找到 activity framework,来制定预算。

AdvantageDisadvantage

考虑企业所有活动

认可 cost drive,通过控制 drive 来控制成本Critical success factors are identified 来帮助绩效管理

对 TQM 提供有用信息耗时,有大量工作要做

difficult to identify all the activities

短期内,overhead 可能不可控,并不是与

activity volume 变动有直接变动关系

l Spreadsheets in budgeting 电子制表软件

Using the company’s accountant’s own spreadsheets for budgeting

软件含企业各种信息,可以直接用来制作预算。此处是由企业会计人员开发来做预算。Ensure the accountant has the necessary skills to operate the budget spreadsheet.一个小小 的错误都可能导致系统瘫痪。

Have to input large amounts of date from the company’s systems into the spreadsheet.搬数据过程中出错率很高,尤其是没人检查时。

It is very easy to corrupt a model by accidentally changing a cell or inputting data in the wrong place.输入错误,单位格错位等,都可能导致最终预算的错误。

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