How to make the budget of the organization

How to make the budget of the organization

During the initial period of action the budget is considered as the plan or the standard; at the end of the period the management can define efficiency of actions and make a certain plan of measures on improvement of activity of the enterprise - such action serves in the future as a control device. The budget is classified by two main categories: current and financial.

It is required to you

basic data for calculation (resources, sources of means, the directions of an expense of means given to accounts department).

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For a start it is necessary to predict sales volumes. Usually this statement corresponds to all market planirovaniye, except those enterprises which are limited to capacity and can sell so much, how many made. In this case it is about existence of capacity or capacity of the equipment.


Make the budget of production and the budget of stocks (they are formed in parallel (at the same time)). The budget plays an important role in the sphere of production and financial activity therefore involves great attention from outside of the management. As without knowing the stocks, it is impossible to count quantity of the made product.


Define the budget of business expenses and the budget of administrative expenses. Here it is necessary to remember that business expenses have usually semi-variable or even variable character therefore surely have to be planned in one sheaf with realization. Also administrative expenses are reflected only in the sizes of administrative personnel and gravitate to office luxury. And it means that expenses especially can be made constants, their budget separately.


Make the budget of supply (the budget of purchases). Business this very difficult, but real and necessary. It will require basic data which undertake from the budget of stocks and the forecast of stocks. Sometimes they can be taken from the budget of production which give the chance to calculate, how many and which is necessary raw materials, materials and accessories and to what terms it is necessary to bring them. Later, by drawing up the budget of a cash flow, information on payments for deliveries is used.


Finally the budget flows in the budget of expenses therefore plan a direct (price-work) salary which depends on output. Drawing up such budget also rests against existence tarifno – the qualified reference book.