BDR - abin da yake da shi? Shiryawa da kuma kudin gudanarwa a MDD: yadda ya kamata la'akari da halin kaka

Kowane sha'anin dole ne rayayye amfani da wannan management kayan aiki kamar yadda budgeting samun kudin shiga da kuma kudi (nan - BDR). Mene ne wannan? Ka yi kokarin fahimtar wannan labarin.

asali ma'anar

Kowane kasuwanci mahaluži na da halayyar BDR tsarin, dangane da zabi na kudi shiryawa dabarun, kazalika da raga. Saboda haka, ta hanyar fassara da MDD, abin da yake da shi da kuma abin da yake da manufar, shi ya kamata a fahimci cewa matsayin administrative fasahar a wani kamfanin da shi tamkar cimma burin su, kuma ta yi amfani da albarkatun da kuma kayan aikin.

Kasafin kudi tsaye ga kamfanin a matsayin dukan, kuma domin da mutum raka'a. Jawo sama da kasafin kudin albashi da kuma kudi ne mai aiki da shirin, hadewa a fadin duk kasuwanci raka'a, wanda hadawa raba kasafin kudi da kuma halin da bayanai da kwarara domin yanke shawara management mafita a cikin filin na kudi shiryawa. Wannan kasafin kudin aka dauke a cikin sharuddan na jimlar habarta samun kudin shiga da kuma tsabar kudi gudana. Saboda haka, amsa tambaya na ko BDR - wato, shi za a iya bayar da hujjar cewa wannan shi ne sakamakon da yawa tattaunawa da yanke shawara a nan gaba game da makomar kamfanin, wanda na taimaka wa ta ingantaccen aiki da kuma kudi management.

A lissafin da ake da za'ayi a lokacin da samuwar da kasafin kudin, ba da damar lokaci da kuma a cike to ƙayyade yawan kudi da ake bukata a yi yanke shawara riƙi. A wannan yanayin da muke magana ne game da samuwar mai shigowa data source nufin (msl, aro ko nasu).

Kimantawa da tasiri na BDR

Menene wannan ra'ayi da kuma yadda shi za a iya auna, da shi za a iya hukunci riga paniruemom lokaci. Saboda haka, yadda za a fili take mataki na sassauci na kasuwanci mahaluži, godiya ga tanadi na sakamakon administrative mataki, da sakamako dogara a kan ci gaban kasafin kudin. Financial shiryawa da kuma budgeting ya shafi kayyade asali saituna ga kowane shugabanci na ayyuka na magana, kazalika da lissafi na daban-daban zabin tare da shiri na mayar da martani ga yiwu canje-canje a cikin ciki da kuma na waje muhalli.

kasafin kudin aiki

Wadannan ayyuka dogara a kan lokaci samuwar MDD da ta aiwatar. A farkon rahoto lokaci, da kudi daftarin aiki ne shirin na tallace-tallace, kudi da kuma sauran kudi ma'amaloli a cikin zuwan shekara. By karshen rahoto lokaci, ya riga ya taka rawar da wani appraiser (mita), da wanda shi ne mai yiwuwa a gwada ainihin da hari ga m sabawa da ayyukan kamfanin.

CFB da BDR kama aiki da kuma za a iya wakilta da wadannan jerin:

• Analytics (dabarun gyara, sake tunani ideas, kafa sabon raga da kuma bincike na zabi).
• kudi shiryawa.
• kudi da asusun (dole ne ka la'akari da la'akari da ayyukan riga aikata a baya lokacin yin kyau yanke shawara a nan gaba).
• kudi iko (kwatanta ayyuka, da kuma sakamakon samu, da ganewa na rauni, kuma karfi maki).
• motivational (hukuncin kafa shirin jumla a cikin hali na gazawar da ta yi, da kuma lokacin da gabatarwa da kuma overfulfillment shi).
• daidaituwa.
• sadarwa (daidaituwa hari tsarin ƙungiyoyin sha'anin, gano wani jayayya da Abubakar da alhakin wannan ko wancan batu na shirin).

Kwatanta BCF da BDR

BDR (kasafin kudin na samun kudin shiga da kuma kudi), kazalika da CFB (tsabar kudi kwarara kasafin kudin) - babban kudi takardun cewa dole ne a gabatar da, misali, banki cibiyoyin a samun bashi. Duk da haka, tsakanin biyu akwai bambanci:

• CFB amfani da tsabar kudi hanya, da BDR - accrual-akai.
• MDD na shirin net riba, kuma tare da yin amfani da CFB shirya tsabar kudi gudana .
• MDD aka nuna a cikin dijital abu ba tare da kaikaitaccen haraji kamar VAT da excise aikinsu, da kuma CFB duk Manuniya an kayyade a cikin ra'ayi na wadannan haraji.
• Wadannan biyu takardun da bambance-bambance a tsarin: a MDD yana articles alaka depreciation da revaluation, kuma BDS akwai articles a kan samu da kuma dawowar aro kudi.
• kuma, ba shakka, da bambance-bambance a nada wadannan takardu: BDR samar da lissafi na shirya halin kaka, riba, kudaden shiga da kuma riba, kuma CFB bukatar ka saka idanu da tsabar kudi da kwarara a kan hannunsa, kuma yanzu asusun da sha'anin.

Babban matakai na budgeting a sha'anin

A mataki na farko shi ne samuwar kudi tsarinta da manufofinta wajen samar da wani tsari da irin wannan tsarin, wanda zai iya kai ga kisa da kasafin kudin alhakin kuma iko da asalin kudaden shiga da kuma kudi a lokacin da jawo wa kansu.

Mataki na biyu ya shafi samuwar Tsarin da kasafin kudi da aka bayyana a matsayin janar kira makirci kasafin kudin management mahaluži. A wannan mataki, musamman da hankali cancanci kashe kudi a cikin kasafin kudin na sha'anin.

Bisa ga sakamakon da uku mataki ne da samuwar lissafin kudi da kuma tsarin harkokin kudi na sha'anin. A wasu kalmomin, shi halitta mai sa na dokokin lissafin kudi, sarrafawa da kuma samar da lissafin game da hane-hane soma a cikin shiri na kasafin kudin da sa idanu da aiwatar.

A karo na hudu mataki ya shafi ci gaban da oda da kuma hanyoyin da monitoring, tsarawa, da bincike, a cikin taron da - da dalilai don ta maye.

Kuma a karshe, na biyar mataki an haɗa riga zuwa kai tsaye gabatarwar da budgeting tsarin. Ya hada da jobs cewa suna hade tare da shiri na kudi da kuma na sarrafawa kasafin kudi domin zuwan lokaci, gudanar da dacewa analysis, da sakamakon wanda sau da yawa za su iya yin wasu sabawa kasafin kudi. A sakamakon haka, ya zama sfomirovany samun kudin shiga da kuma kudi na sha'anin a bukata masu girma dabam.

Uku fuskanci to budgeting tsari

A zamani adabi, akwai uku fuskanci ta wadda ta kafa labarin BDR:

• "Kasa-up".
• "Top-saukar".
• a hade.

A farko m ake amfani a manyan kamfanonin, a cikin abin da shugabannin tsarin ƙungiyoyin ɓangare na kasafin kudin na sashen ko sassan, wanda ake kara rage a cikin kasafin kudi na shop ko dukan shuka. Alamomin kungiyar na kasafin kudin ne don yarda a tsakiyar manajoji yi tare da babban jami'in gudanarwa na kamfanin.

MISALI BDR biyu m nuna cewa budgeting tsari ne da za'ayi ta saman management, da kuma management raka'a ƙananan Layer minimally hannu.

A bisa uku m ne mafi daidaita kuma taimaka wa guje wa da mummunan sakamakon da baya biyu fuskanci.

budgeting Abũbuwan amfãni

Kamar kowane tattalin arziki sabon abu, budgeting, yana da kyau da kuma mummunan bangarorin. A abũbuwan amfãni sun hada da:

• Yana inganta a tabbatacce yanayi da kuma dalili band.
• kula da aikin na cikin tawagar a matsayin dukan.
• ta hanyar kai a kai gudanar da bincike damar daidaita kasafin kudin a kan lokaci.
• Yana da wani kayan aiki na gwada habarta da ainihin sakamakon.

budgeting shortcomings

Daga cikin manyan shortcomings daga cikin wadannan dole ne a alama:

• bambance-bambance a cikin fahimta da kasafin kudi na mutane daban-daban.
• high kudin da wuya daga cikin budgeting tsari.
• rashin dalili na kasafin kudin, idan aka ba a kawo ga sanin duk ma'aikata.