Management accounting--budgeting（管理會(huì)計(jì)之預(yù)算）

我們?cè)趯W(xué)習(xí)管理會(huì)計(jì)時(shí)，一個(gè)重要的部分就是對(duì)預(yù)算的制定。本篇就為大家梳理一下預(yù)算的優(yōu)缺點(diǎn)和特殊的計(jì)量方法。

1.Importance （它的重要性）

A budget is a business plan for the short term (usually one year), expressed often in financial terms and its role is to convert the strategic plans into specific targets.

說(shuō)到預(yù)算的重要性，相信大家就算沒(méi)有學(xué)過(guò)也應(yīng)該有些常識(shí)性的理解啦，因?yàn)闊o(wú)論是公司還是個(gè)人都要為以后的經(jīng)營(yíng)和生活做點(diǎn)計(jì)劃，只不過(guò)公司的預(yù)算會(huì)更加專(zhuān)業(yè)和細(xì)致，一般是做下一年的財(cái)務(wù)預(yù)算，并且將一些戰(zhàn)略計(jì)劃轉(zhuǎn)換成特定的目標(biāo)。

2.Main benefit of budget（它的主要優(yōu)點(diǎn)）

Budgets tend to promote forward thinking and the possible identification of short-term problems. A shortage of production capacity, for example, might be identified during the budgeting process. If this problem is picked up early enough, other ways of overcoming the problem can be identified.

Budgets can provide a system of authorisation for managers to spend up to a set limit.

Budgets can be used to help coordination between various departments in an organisation. For example, the activities of the procurement department should be in line with the raw materials needed by the production department.

Budgets can motivate managers to better performance.

Budgets can provide a basis for systematic control.

綜上，通過(guò)預(yù)算可以提前考慮一些短期內(nèi)可能遇到的問(wèn)題，管理者也對(duì)日常工作的尺度也有個(gè)參照，并有利于各部門(mén)協(xié)調(diào)和系統(tǒng)控制，也給管理者提供了一個(gè)目標(biāo)，激勵(lì)業(yè)績(jī)的成長(zhǎng)。

3.Possible limitation of budget（它的缺陷）

Managers may be motivated to spend to the limit of their budget, even though this may be wasteful. This occurs where managers are not allowed to carry over unused funds to the next period or where they believe that the budget for the next period will be reduced because not all funds for the current period were spent;

When a budget is used as a motivational device. Some businesses set the budget targets at a more difficult level than the managers are expected to achieve in an attempt to motivate managers to reach their targets. For control purposes, however, the budget becomes less meaningful as a benchmark against which to compare actual performance.

當(dāng)然，有利就有弊，例如：

如果預(yù)算給的多了，尤其是如果今年的錢(qián)沒(méi)用完明年就會(huì)減少預(yù)算時(shí)，管理者就傾向于多花點(diǎn)錢(qián)，于是就會(huì)產(chǎn)生浪費(fèi)。另外，當(dāng)預(yù)算中設(shè)定的目標(biāo)太高以至于超過(guò)實(shí)際能達(dá)到的范圍，那就失去了參照價(jià)值。

下面是預(yù)算中常用的一種計(jì)量方法：

4.Standard costing and variance（標(biāo)準(zhǔn)成本法及變量）

Standards can be set for selling prices and the elements of cost (e.g. materials, labour and overheads). Rather than assigning the actual costs of direct material, direct labour and manufacturing overhead to a product, many manufacturers assign the expected or standard cost. This means that a manufacturer's inventories and cost of goods sold will begin with amounts reflecting the standard costs. Manufacturers, of course, have to pay the actual costs which result in variances. It is a valuable management tool. If a variance arises from standard costs, management becomes aware that manufacturing costs have differed from the standard (planned, expected) costs.

預(yù)算是管理會(huì)計(jì)的一個(gè)重要環(huán)節(jié)，希望大家在學(xué)習(xí)時(shí)能充分理解和掌握相關(guān)知識(shí)點(diǎn)。