THE MANAGING BUDGETS POCKETBOOK phần 4

Vẽ tất cả mọi người vào quá trình này. Xây dựng một giải pháp trong nhóm là một thách thức đội. KHÔNG làm cho ngân sách hoạt động cấp cao nhất DO liên quan đến tất cả những người chịu trách nhiệm về chi tiêu tiền của doanh nghiệp - họ có 'bàn tay' kiến thức về các nguồn lực sẽ được yêu cầu tham gia khuyến khích họ để "mua vào" kế hoạch - nếu họ đang để chịu trách nhiệm về kết quả, họ phải có một vai trò trong việc xác định các nguồn lực có sẵn cho. | REVENUE BUDGETS GOLDEN RULES OF BUDGETING 1 Draw everyone into the process. Build a team solution to a team challenge. DON T make budgeting a top-level activity DO involve everyone who is responsible for spending the business s money - they have hands on knowledge of where resources will be required - involvement encourages them to buy into the plan - if they are to be responsible for the outcome they must have a role in determining the resources available to them Commitment to the ownership of the figures in the budget plays an important part in making them achievable during the year N OBeb ArSKED 32 REVENUE BUDGETS GOLDEN RULES OF BUDGETING 2 Budgets are a key part of the planning process. Invest sufficient time to do them properly DON T underestimate the importance of budget setting . it IS a VITAL part of your job DO take sufficient time to set the budget properly Q1T Setting a budget properly requires you to formulate your plans this will help with day-to-day decisions as well Too low a budget and you spend the next year trying to achieve the impossible Too high a budget and you deprive others of valuable resources they could have used to benefit the business S-cfcGAMikX . 33 REVENUE BUDGETS GOLDEN RULES OF BUDGETING 3 Budgets allocate resources to meet future needs. Keep looking ahead DON T base the future on the past DO look at what you need to achieve in the budget period Making comparison with last year - applying a small across the board increase - is a common method of budgeting it is one way of finding a starting place but it is not enough How many businesses assume next year will be the same as this year - and survive to tell the tale Planning is not easy - next year will be different . in what ways .