Organization Budget

There are two main types of budget:

• The operating budget includes a budget of income and expenses , the basis for the development of which are the following budgets: production budget, budget for the sale of products, other income, expenses for materials and energy, budget for labor, depreciation, general and general production expenses, budget for tax expenses (depending on tax, may be included in general expenses).
• The financial budget consists of four financial documents:

1. financial statement forecast
2. cash flow statement forecast
3. balance sheet forecast
4. equity forecast

• The budget, drawn up from the bottom up, provides for the collection of budget information from performers to lower-level managers and then to the organization’s leadership.
• A budget drawn from top to bottom requires a clear understanding of the organization’s main features and the ability to form a realistic forecast for the period under review.

The classification of budgets in the organization has the following form:

• Long-term (from six months to 1 year) and short-term (week, 10 days, month, quarter). Moreover, long-term budgets are primary in relation to short-term ones, because it is on their basis that a short-term budget is drawn up. However, we manage the enterprise through a short-term budget, because it is he who gives us the criteria for making current decisions, and based on the analysis of its implementation, we make decisions on adjusting long-term budgets or even the goals of the company. Therefore, in the future, by "budget management" we will mean the management of the enterprise through or with the help of short-term budgets. The long-term budget cannot be too detailed, but it should provide guidelines for the main indicators - volumes, profits, investments - and allow us to determine the company's strategy in terms of financing. In contrast to the budget, the balanced scorecard is an extremely detailed document.
• Line item budgets - provide for a strict limit on the amount for each item of expenditure, without the possibility of transferring to another item
• Budgets with a temporary period - at the end of the period according to the budget, the balance of funds is not carried forward to the next period.
• Flexible and static budgets - are independent of production volumes. Flexible are dependent on a parameter that characterizes the volume of production or sales.
• Successive budgets (has a certain template, which at the next budgeting only adjustments are made that reflect the current changes compared to the established process) and budgets with a zero level (a budget that is re-compiled every time, i.e. from scratch)
• Surplus (income exceeds expenses), deficit (expenses exceed income) and balanced .
• The federal budget, the budget of the subject, the local budget and the consolidated budget (this is a set of budgets of all levels in a certain territory, necessary for further planning).

• Organization of the budget process (inaccessible link from 05-24-2013 [2255 days] - history , copy ) Korolev Andrey Nikolaevich, applicant and V. Gerasimov - Doctor of Agricultural Sciences, Professor, Russian Academy of Public Administration under the President of the Russian Federation
• Enterprise budget Analytical information on budgeting

• Budget
• Budgeting
• Business plan