Генеральный бюджет организации (мастер-бюджет)
This article is about improving budgeting system in companies by means of a new method based on the concept of managed impacts which use project management tools. This concept divides planning into two stages: making general forecast and making set of managed impacts. Each managed impact is determined by some changes of budget’s parameters and a percentage change of a target parameter to its forecast level. All the managed impacts form project of managed impacts. And this project should take the place of master budget. This method can solve such budgeting’s problems as: flexible adaptation of the master budget to new conditions, difficulties to see the strategy and aims of company in budgets etc.
The work is devoted to the problems of carrying out the analysis of execution of budgets. The methodology of plan-factual analysis of profit at a trading enterprise, which has a large assortment of goods, is described, the model of analysis is described in detail. With the use of a large factual material, the results of the approbation of the method are presented: the necessary calculations are made, the interpretation of the results obtained and recommendations on the use of the methodology are formulated.
In the paper integrated information systems for corporate planning and budgeting are considered. Four groups of practical tasks exceeding the bounds of typical functionality of special-purpose planning and budgeting information systems are allocated. Several classes of information systems (simulation, statistical analysis, financial analysis and modeling, group decision making, business intelligence), which may provide the completeness of corporate planning and budgeting are denoted as solutions complementary to special-purpose planning and budgeting systems.