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            中化招標公司的管理會計動態預算管理實踐

            分享到:
            2019-04-15 17:12:43來源: 首冠教育

             中化國際招標有限責任公司(簡稱“中化招標公司”)是一家以招標代理為核心主營業務的現代服務企業。和業內其他企業一樣,中化招標公司近幾年也遭遇業績連續快速下滑。公司一方面認真研究和認識中國經濟“新常態”深刻內涵,從戰略上調整行業結構和客戶群;另一方面,把成本管理作為重塑行業競爭優勢的抓手。



                作為輕資產的現代服務類企業,在經營管理中發生的各項支出就是重要的經營資源。資源投入就應該有相應的產出。


                但通過預算執行分析,中化招標公司這些年資源投入與產出發生明顯偏離,成本支出遠高于營業收入和利潤完成進度,可控費用成為“不可控”狀態。通過深入分析,公司認為主要原因是成本管理的理念和手段上存在問題,即在成本控制上,以年度預算為控制目標,只要年度不超預算即認為得到控制,而不與實際經營業績掛鉤。在企業經營進入下滑通道,僵化的預算管理助推了經營業績惡化。

             

                動態費控的核心內容


                針對上述問題,中化招標公司于2014年底制定了成本費用動態預算管控機制(下稱“動態費控”),并從2015年開始正式運行。動態費控的總體原則,就是將可控成本費用嚴格與經營業績掛鉤,根據實際業績動態調整資源配置預算。具體做法為:辨識成本費用屬性。將在成本費用中列支的各明細項目,細化至最后一級預算明細項目,再結合公司經營和管理實際進行分析,對不可控項目主要采用時間進度控制,對其中一次性支出項目根據預計發生時間配置預算額度;對可控項目開支,采取與經營業績和管理活動動態掛鉤,資源配置上充分體現鼓勵先進、鞭策后進的理念,保證任一時點可控成本費用支出最大程度上與同期經營業績同步。


                確定動態掛鉤對象。鑒于招標代理業務毛利率比較固定,中化招標公司采取了成本費用預算資源配置與同期營業收入實際完成進度動態掛鉤的做法。


                靈活處理預算調整。由于招標業務的特點是成本費用發生在前、營業收入確認相對滯后,因此動態費控中要充分考慮業務的實際情況。為此,中化招標公司制定了成本費用預算資源“預借”管理辦法。即在預 算資源不足的情況下,業務部門可在一定期間內向公司申請預借成本費用預算額度。


                嚴肅預算考核。為避免惡意預借或因預測不準導致年終經營業績無法與成本費用支出匹配,中化招標公司規定每年前三季度預借期最長為3個月,四季度原則上不再預借預算額度。年終績效考核時,“超預借”的成本費用雙倍扣減考核利潤。

             

                有效實施動態費控的必要條件


                中化招標公司“動態費控”實施8個月來,取得明顯成效。今年1-8月份,中化招標公司營業成本的實際完成進度低于同期營業收入11%,可控期間費用的實際完成進度低于營業收入9%,同比下降18%。除個別發生預借預算額度的部門外,其他各部門可控成本費用支出均控制在營業收入和利潤完成進度之內,公司總體成本控制同比大為改善。


                取得上述實踐成果,我們認為得益于 以下幾個方面: 對成本控制的認識要一致。成本費用不只是資源的耗費,更是現代服務企業重要的經營資源。因此,成本控制不是從絕對數上壓縮支出,而是要通過制度安排引導資源發揮最大效益。“動態費控”正是依據這種理念設計的管控制度,既嚴格控制不產生效益的支出,又積極引導資源向效益好的業務傾斜。好的制度設計要得到好的實施效果,就必須讓所有參與制度執行的部門和人員充分理解其意義和內涵,因此,公司費控部門要通過各種方式進行宣講和培訓,使公司上下形成廣泛的共識。


                 要有相應的信息技術手段作為支持。


                “動態費控”的信息化,實現了“費控點”的前移,實現了收入和費控進度的實時信息報告,滿足了公司各層級人員信息需求的同時,在一定范圍內也解決了管理會計報告及時性不足的問題。


                預算管理的嚴肅性和靈活性需相互結合。中化招標公司在其《全面預算管理 規定》中,對預算布置、預算編制、預算審核、預算批復、預算執行分析、預算調整等管理程序和權限、預算考核獎懲等進行了嚴格規定,充分反映了預算管理的嚴肅性。在預算執行中,又通過“動態費控”辦法的實施,有效應對了內外部環境變化對經營和管理的影響而引發的資源投入變化難題,做到了預算管理嚴肅性和靈活性的有機結合,提高了預算管理的有效性。


                充分發揮績效考核的價值導向作用。


                中化招標公司在年度預算批復后,將各責任單位的預算目標分解為一系列關鍵績效指標(KPI)并賦予相應權重,期末嚴格考核,將考核結果在公司年度工作會議上公開,并與各級經營和管理人員的績效獎金掛鉤。“動態費控”辦法的實施,使公司績效考核體系更加科學、考核結果更加公正,而嚴肅的考核也使“動態費控”進一步得到公司上下的廣泛支持。 

             

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