Budget report simple to write as follows:
I, the basis of budgeting
Outline the basis for determining the budget target for the year, including:
(a) the macroeconomic situation of the budget year in general prediction and analysis of the enterprise to prepare the budget on the basis of the macroeconomic situation.
(ii) Accounting policies selected by the enterprise for the preparation of the annual budget, explaining the reasons for changes in major accounting policies and accounting estimates such as depreciation rates, asset impairment, etc., and the amount of impact on profit and loss.
(3) A description of the consolidated scope of the annual budget statement, the list of subsidiaries not included and newly included in the scope of preparation of the annual budget statement, the level, the reasons and the impact on the budget.
II. Budgeting Objectives
Outline the revenue and profit objectives of the annual budget.
Third, budgeting
(a) financial income and expenditure budget
Financial income and expenditure budget is the basis for the preparation of the annual budget of the enterprise, the enterprise should be in-depth analysis of the business segments, important sub-enterprise surveys based on the development trend of the main business segments and production and operation of the main business segments to carry out an objective prediction on the Production and operation decisions that have a significant impact on the enterprise are explained.
(II) Investment Budget
Describes the purpose, total scale, expected returns and expected implementation period of major fixed asset investment projects to be arranged in the budget year of the enterprise, and the source of funds and financial security should be highlighted.
Description of the enterprise budget year to plan the implementation of major long-term equity investment, including: investment purpose, expected investment scale, source of funds, shareholding ratio, expected returns.
(C) financing budget
Describes the purpose of major financing projects to be arranged in the enterprise budget year, the scale of financing, financing methods and financing costs, and analyzes the future solvency and risk.
(D) capital budget
Assets and liabilities and cash flow in the budget year, focusing on changes in operating cash flow, explaining the specific countermeasures taken by the enterprise to safeguard the safety of funds. For example, strengthening the management of receivables recovery, improving inventory liquidity, tracking highly indebted sub-enterprises and loss-making enterprises, and strengthening the control of funds for major projects.