1. Strengthen basic management work
Although most enterprises implement budget management to varying degrees, different basic management work has different effects on promoting budget management and its final results. of. With the deepening of the implementation and implementation of budget management by geological prospecting units, the requirements for refined management are getting higher and higher, which requires geological prospecting units to strengthen and improve the basic management work in the following aspects.
(1) Improve the working procedures and foundation of business management
Budget management is all-round management. Without business budget, budget management is incomplete, and business budget requires The development of various businesses must be standardized, especially the business budget must be combined with the market and implemented.
(2) Timely revision and improvement of various quotas
The regular improvement and revision of various consumption quotas is an important basic work of the enterprise, which reflects the refined management of the enterprise level. The lack and imperfection of various expense quotas and consumption quotas lead to unstandardized management, which seriously restricts the credibility and feasibility of budget management of geological exploration units. We must attach great importance to business quotas, labor quotas, materials, water, electricity, steam, etc. Improvement and revision of product consumption quotas, capital quotas, expense quotas, etc.
(3) Improve and improve measurement methods
At present, there are still many imperfections in the measurement work of some geological survey units, and many technical and economic data are closely related to production operations. It is not included in the management view at all, there are no reliable measurement tools and methods, no one knows and there is no written record. Without complete and correct measurement work, there will be no true and reliable original records, clear business volume budget indicators cannot be provided, and accurate cost budgets cannot be prepared. Without reliable measurement work during the budget execution process, it will be impossible. It is impossible to implement effective control, let alone budget assessment and evaluation.
(4) Strengthen basic accounting work
In basic management work, the quality of accounting work plays a key role. To truly do a good job in budget management, we must effectively strengthen basic accounting work, which includes: complete and accurate original records of business occurrences; systematic and effective accounting data structure; efficient internal accounting information support system and delivery system; sensitive accounting feedback system and response system to external market changes; complete financial accounting information analysis system, financial early warning system and budget management control system; authoritative budget final accounts and evaluation system, etc. At the same time, it can also be seen from the above basic accounting work that accounting and management accounting, which serve as the internal decision support system of the enterprise, play an important role in budget management. Budget management was born out of management accounting methods, but it goes beyond the scope of management accounting. It always accompanies management accounting. Management accounting information plays an irreplaceable role in budget management.
2. Establish and improve the internal management system of the unit
Budget management is a kind of systematic management, which cannot be achieved only by relying on the efforts of one aspect. To this end, enterprises should also establish a comprehensive internal management system in various aspects such as production, quality, personnel, wages, and internal control.
(1) Improve the production management system
Production management includes production planning, organization, resource integration, and guidance and control of production. A complete production management system must have two major functions: planning and control. Therefore, enterprises should formulate production plans, determine production methods based on profit targets, production needs, resource capabilities, etc., and conduct production scheduling and production inspections according to daily production plans. Among them, production scheduling includes production arrangement and job allocation. The focus of production arrangement is to draw engineering drawings, calculate the amount of materials and labor and machine load, and arrange the production schedule. The focus of job distribution is to properly arrange people and machines according to job orders. Production inspection is a specific manifestation of production control. Its essence is to detect problems in time and correct deviations through inspection of the production process to achieve daily control of production.
(2) Improve the quality management system
Enterprises should establish strict quality standards and implement comprehensive quality management. Quality is the lifeline of an enterprise. In order to remain invincible in market competition, enterprises must strictly control quality. Establish a strict quality assurance system and quality supervision system within the enterprise, and implement a one-vote quality veto system to ensure the exact implementation of quality standards.
(3) Reform of the personnel management system
Human resources are the most important resources of an enterprise. Unlike other resources of an enterprise, the extent to which the benefits of human resources are brought into play depends on the Quality, that is, the quality and ability of personnel, on the other hand, also depends on the degree of satisfaction of people's needs. This means that the way to employ people is to first use them according to their needs so that everyone can get the right fit for them, and secondly to cultivate talents and continuously enhance each person's talents. Therefore, the reform of the personnel management system should focus on two aspects: first, we must be good at using behavioral science, follow humanistic management ideas, and establish an effective personnel incentive mechanism; secondly, we must improve the job competition system and on-the-job training and talent training systems to improve The quality of all employees encourages outstanding talents to stand out.
(4) Establish a system that combines budget execution, performance evaluation and incentives
Develop a clear incentive mechanism so that budget executors can clarify the relationship between performance and rewards before budget execution Relationships, knowing what kind of performance will get what kind of rewards, closely connecting personal goals with the company's overall goals and operating results, so as to guide employees to consciously restrain their behavior, encourage them to work hard, and enhance organizational belonging. Feeling that budget targets have been met or exceeded.
Incentives mainly include material incentives and spiritual incentives. Material incentives refer to wages, bonuses, allowances and benefits, etc.; spiritual incentives refer to trust, respect, care, praise, promotion of positions and titles, etc. Training, further education, etc. In addition, incentives also include positive incentives and negative incentives. Among various incentive systems, the salary and remuneration system plays a huge role in dealing with the relationship between rights, responsibilities and interests in budget management.
(5) Establish and improve the internal control system of the unit
Budget provides the target, basis and basis for control. At the same time, control is the means to ensure the implementation and implementation of budget. If a unit wants to achieve its ideal goals, it must have an adequate and effective internal control system. The internal control system includes: organizational planning control, accounting system control, physical protection control, employee quality control, risk prevention control, internal reporting control, financial management information system control, internal audit control, etc. Through the above internal control methods, the business objectives of the enterprise can be achieved.