Budgeting guidelines

Das Ergebnis bei der Gestaltung eines Budgetierungssystems ist ein komplexes Gebilde aus festgelegtem Budgetsystem, Budgeting process and Budgeting organization. Das Budgetierungssystem kann jedoch nur dann effektiv und effizient eingesetzt werden, wenn die betroffenen Unternehmenseinheiten über die wichtigen Festlegungen dieses Systems Bescheid wissen. Deshalb sind Budgetierungsrichtlinien zu erstellen, die in schriftlicher Form z.B. die folgenden Sachverhalte regeln:
• content and structure of the budget,
• planning horizon and period of validity,
• type of budget coordination and consolidation,
• budgeting bodies planning and approving,
• Budget responsibility.

The more complex a budgeting system is, the more necessary it is to formalize it with the help of guidelines in order to ensure that budgeting tasks are performed consistently. In large companies, one often no longer speaks of guidelines, but of a budgeting manual that summarizes numerous guidelines.

However, the formalization must not be exaggerated and lead to an unnecessary flood of paper, otherwise the acceptance of the budgeting system, as well as the willingness to innovate and flexibility are restricted. The degree of formalization must therefore be checked regularly.
Companies with simply structured budgeting systems and very high environmental dynamics sometimes even do without written guidelines and achieve the necessary formalization through verbal information, which is at best documented by memos.

Was the explanation to "Budgeting guidelines"Helpful? Rate now:

More explanations about controlling