Management accounting--budgeting（管理會計之預算）

我們在學習管理會計時，一個重要的部分就是對預算的制定。本篇就為大家梳理一下預算的優(yōu)缺點和特殊的計量方法。

1.Importance （它的重要性）

A budget is a business plan for the short term (usually one year), expressed often in financial terms and its role is to convert the strategic plans into specific targets.

說到預算的重要性，相信大家就算沒有學過也應(yīng)該有些常識性的理解啦，因為無論是公司還是個人都要為以后的經(jīng)營和生活做點計劃，只不過公司的預算會更加專業(yè)和細致，一般是做下一年的財務(wù)預算，并且將一些戰(zhàn)略計劃轉(zhuǎn)換成特定的目標。

2.Main benefit of budget（它的主要優(yōu)點）

Budgets tend to promote forward thinking and the possible identification of short-term problems. A shortage of production capacity, for example, might be identified during the budgeting process. If this problem is picked up early enough, other ways of overcoming the problem can be identified.

Budgets can provide a system of authorisation for managers to spend up to a set limit.

Budgets can be used to help coordination between various departments in an organisation. For example, the activities of the procurement department should be in line with the raw materials needed by the production department.

Budgets can motivate managers to better performance.

Budgets can provide a basis for systematic control.

綜上，通過預算可以提前考慮一些短期內(nèi)可能遇到的問題，管理者也對日常工作的尺度也有個參照，并有利于各部門協(xié)調(diào)和系統(tǒng)控制，也給管理者提供了一個目標，激勵業(yè)績的成長。

3.Possible limitation of budget（它的缺陷）

Managers may be motivated to spend to the limit of their budget, even though this may be wasteful. This occurs where managers are not allowed to carry over unused funds to the next period or where they believe that the budget for the next period will be reduced because not all funds for the current period were spent;

When a budget is used as a motivational device. Some businesses set the budget targets at a more difficult level than the managers are expected to achieve in an attempt to motivate managers to reach their targets. For control purposes, however, the budget becomes less meaningful as a benchmark against which to compare actual performance.

當然，有利就有弊，例如：

如果預算給的多了，尤其是如果今年的錢沒用完明年就會減少預算時，管理者就傾向于多花點錢，于是就會產(chǎn)生浪費。另外，當預算中設(shè)定的目標太高以至于超過實際能達到的范圍，那就失去了參照價值。

下面是預算中常用的一種計量方法：

4.Standard costing and variance（標準成本法及變量）

Standards can be set for selling prices and the elements of cost (e.g. materials, labour and overheads). Rather than assigning the actual costs of direct material, direct labour and manufacturing overhead to a product, many manufacturers assign the expected or standard cost. This means that a manufacturer's inventories and cost of goods sold will begin with amounts reflecting the standard costs. Manufacturers, of course, have to pay the actual costs which result in variances. It is a valuable management tool. If a variance arises from standard costs, management becomes aware that manufacturing costs have differed from the standard (planned, expected) costs.

預算是管理會計的一個重要環(huán)節(jié)，希望大家在學習時能充分理解和掌握相關(guān)知識點。