浅谈企业滚动预算与弹性预算的耦合应用

Coupling Application of Rolling Budget and Flexible Budget in Enterprise

为使预算管理真正发挥“牵引”作用,提升管理的精细化水平,本文通过对甲公司预算管理的现状分析,发现当前年度预算周期较长,预算弹性不够的问题,预算执行过程中缺乏监督和控制等问题,针对这些问题,结合的企业实际情况,逐步建立以年度预算为目标,逐月编制滚动预算,强化弹性预算差异分析,实行滚动式考核评价为一体的预算管控体系,实现滚动预算与弹性预算的耦合应用。

In order to make budget management truly play a role of"leading"and improve the level of refinement of management,this paper analyzes the current situation of company A's budget management and finds that the current annual budget cycle is long,the budget is not flexible enough,the lack of supervision and control in the budget implementation process,etc..In response to these problems,combined with the actual situation of the enterprise,this paper gradually establishes the annual budget as the goal,prepares rolling budgets month by month,strengthens the analysis of flexible budget differences,and implements a budget management and control system integrating rolling assessment and evaluation to achieve the coupling application of rolling budget and flexible budget.