财务管理人员怎样做好预算编制工作

2025-03-12 23:21:25
推荐回答(1个)
回答(1):

财务管理人员要想做好预算编制工作,需要做好以下几点:

  一、在预算工作的准备阶段

  在预算工作的准备阶段主要关注两方面的准备,一是个人的知识、技能准备,二是关于预算的数据、资料、工作团队等。

  一方面,看看自己的知识和专业准备是否充足,另一方面就是工作方面的准备了,比如考虑是否召开预算编制工作会议,是否对各部门负责人及相关人员进行预算工作方面的培训。特别重要的还是查阅公司各类预算相关的资料和数据,以确定预算制定的重点。

  二、开始编制预算

  在编制预算的时候,工作要做得很专业,但执行过程要尽量通俗化、傻瓜式,沟通要很透明、很明白。

  在工作沟通过程中,有些是比较重要的,财务人员不但需要摸清各单位上报的信息和数据,自己也要参考往年的信息和数据做到心中有数。

  三、预算讨论是沟通的重点和难点

  各单位上报了预算计划及相关信息之后,还要汇总在一起做预算讨论,让各方面对预算工作进行充分的沟通。

  四、预算执行过程中问题总是很大

  财务人员在调和预算中的一些矛盾时,主要还是运用预算工具,比如年度预算与季度、月度预算的使用,刚性预算与弹性预算的使用等,利用各种工具的长处补短处,以解决问题。

  五、预算工作的考核与总结

  每年都要对预算工作做一次总结,多加总结经验得失,虽然不能每次都非常顺利完成编制预算,但是我们可以努力让预算的编制更顺利,让预算真正起到它该发挥的作用。

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