A roe-targeted budgeting method for cross-department online collaboration
By using a cross-departmental online collaborative budgeting method, the problems of difficult cross-departmental collaboration and error-prone manual operation in enterprise budget management are solved, achieving efficient and accurate budget preparation and execution, and meeting the personalized needs of multiple industries and departments.
Patent Information
- Application Number
- CN202610275048.6
- Authority / Receiving Office
- CN · China
- Patent Type
- Applications(China)
- Current Assignee / Owner
- Filing Date
- 2026-03-09
- Publication Date
- 2026-06-12
AI Technical Summary
Existing enterprise comprehensive budget management suffers from difficulties in cross-departmental online collaboration, errors in manual operation, and tight deadlines and heavy workloads, resulting in low budget preparation efficiency, poor accuracy, and high workload.
A cross-departmental online collaborative budgeting approach is adopted, which includes setting ROE targets, developing business plans, and establishing a budget team. Through a nine-step coherent budgeting process, business budgets are prepared using zero-based budgeting, flexible budgeting, and aging budgeting methods. The financial budget and business budget are automatically balanced through a data balancing mechanism.
Enables cross-departmental online collaboration, improves budget preparation efficiency, reduces operational errors, ensures budget accuracy, reduces workload, meets the personalized needs of multiple industries and departments, and enhances the reliability and effectiveness of budget plans.
Smart Images
Figure CN122198906A_ABST
Abstract
Description
Technical Field
[0001] This invention relates to the fields of enterprise management, enterprise service SaaS, and comprehensive budget management, and in particular to a cross-departmental online collaborative budget preparation method with ROE as the target. Background Technology
[0002] In current corporate budget management practices, budget preparation largely relies on Excel. Companies typically organize centralized training sessions for multiple departments, including marketing, sales, production, purchasing, R&D, administration, HR, and finance. After each department prepares its own business budget, it sends the budget document to the budget manager. The budget manager then manually copies all departmental budgets into a unified workbook, manually creates formula links to balance the financial budget, generates the three major financial statements, analyzes budget indicators, and submits them to the budget committee for review. After review, each department needs to revise its budget plan based on feedback, and the budget manager needs to repeatedly summarize the data. This entire process is often completed within a 4-day, 3-night intensive training session, with budget preparation and revision taking up only 2 days and 2 nights.
[0003] The existing technology has obvious shortcomings: First, it cannot achieve cross-departmental online collaboration, and the budget data of each department is isolated and needs to be manually summarized and transmitted, which is inefficient; Second, manually creating formula links and balancing reports is prone to errors, and these errors are difficult to quickly identify; Third, the tight schedule and heavy workload require relevant staff to work overtime continuously, resulting in high workload and further leading to frequent errors in budget preparation, which affects the accuracy and effectiveness of the budget plan. Summary of the Invention
[0004] Purpose of the invention: The purpose of this invention is to provide a cross-departmental online collaborative budget preparation method with ROE as the target; it can solve the problems of existing technologies that cannot achieve cross-departmental online collaboration, manual operation is prone to errors and difficult to detect, and time is tight and the task is heavy.
[0005] Technical Solution: To solve the above-mentioned technical problems, according to one aspect of the present invention, more specifically, a cross-departmental online collaborative budgeting method targeting ROE, comprising the following steps: S1. Preliminary work: Formulate ROE and sales targets, prepare business plans, prepare accounting subject explanations, and establish a budget team; S2. Budgeting Procedure: Budget plans are prepared through a "nine-step sequential budgeting procedure". S3. Prepare business budgets: Cover business budgets including marketing, R&D, procurement, production, sales, after-sales service, human resources, and administration, and use methods including zero-based budgeting, flexible budgeting, and aging budgeting to prepare business budgets. S4. Balance the financial budget: Based on business budget data, balance the budgeted profit and loss statement, balance sheet, cash flow statement, profit and loss statement, and budgeted ROE statement; ROE: Return On Equity.
[0006] Furthermore, the aforementioned setting of ROE and sales targets is based on the company's strategic plan, setting annual sales targets and breaking them down into products and monthly targets; the aforementioned preparation of business plans involves each department developing a draft of its annual work plan based on the company's sales targets; and the aforementioned preparation of accounting subject explanations involves reclassifying the secondary detailed accounts of manufacturing expenses, sales expenses, administrative expenses, R&D expenses, and financial expenses according to management accounting methods, distinguishing between variable costs and fixed costs, and preparing usage instructions for each account to ensure that the budget administrators of each department have a consistent understanding of accounting subjects with the finance department.
[0007] Furthermore, the budget team includes a budget committee and a budget office. The budget committee is the review and management body for budget management, and includes a team leader, an executive team leader, and budget committee members. The budget office reports directly to the budget management committee and is the daily office for operating budgets, with positions for budget manager and budget administrator.
[0008] Furthermore, the nine-step coherent budgeting procedure includes the following steps: Step 1: The board of directors sets the budgeted ROE target; The second step is for the Budget Committee to hold its first meeting to determine sales targets and break down ROE into profitability for blue-chip stocks, efficiency for red-chip stocks, and leverage for dark-chip stocks. The third step involves each department's budget administrator preparing their department's business budget based on the business plan. Step 4: The budget manager balances the three major financial statements and ROE based on the business budgets submitted by each department to form the first round of budget plan; Step 5: The Budget Committee holds its second meeting to review the budget proposal; Step 6: Based on the revision opinions of the Budget Committee, the budget administrators of each department first revise the business plan and then revise the operating budget. Step 7: The budget manager balances the three major financial statements and ROE based on the business budgets submitted by each department to form the second round of budget plan; Step 8: The Budget Committee holds its third meeting to review the budget proposal; Step 9: The board of directors reviews and approves the budget proposal.
[0009] Furthermore, the budget target ROE is the product of net profit margin, asset turnover, and equity multiplier, and also the product of profitability of blue-chip companies, efficiency of red-chip companies, and leverage of dark-chip companies.
[0010] Furthermore, the budget review plan includes: profitability of white horses, efficiency of red horses, leverage of dark horses, and ROE.
[0011] Furthermore, the method for preparing the business budget includes: Sales budget: This is the starting point for the overall business budget and should be prepared one week in advance. The sales department should prepare the budget using a zero-based budgeting method, based on its own business plan and considering three dimensions: product, employees, and customers. Production budget: The manufacturing department prepares the budget based on the sales revenue budget and the company's safety stock policy, using a flexible budgeting method and according to different product categories. Direct materials budget: Prepared by the purchasing department based on production budget, material consumption standards, price forecasts, and inventory policies, using a flexible budgeting method and according to different product BOM lists. Direct labor budget: This budget is prepared by the manufacturing department and the human resources department, based on the production budget, working hour standards, and salary and benefits policies, using zero-based budgeting and flexible budgeting methods, and in accordance with the annual recruitment or dismissal plan. Manufacturing cost budget: The manufacturing department prepares the budget based on the production budget, auxiliary production workshop cost reports, water and electricity supply policies, and machinery and equipment depreciation policies, using zero-based budgeting and flexible budgeting methods, in accordance with the annual business plan. Human Resources Budget: The budget is prepared by the human resources department based on the recruitment or dismissal plans submitted by each department, combined with the company's compensation and benefits policy and national labor laws, using zero-based budgeting and flexible budgeting methods. Sales expense budget: Prepared by the sales department using zero-based budgeting and flexible budgeting methods, based on the annual business plan; Management expense budget: Prepared by management departments using zero-based budgeting and flexible budgeting methods, based on the annual business plan; Financial expense budget: Prepared by the finance department using zero-based budgeting and flexible budgeting methods, in accordance with the annual business plan; Capital expenditure budget: Prepared by each department using zero-based budgeting, in accordance with strategic planning and annual operating plans. Depreciation and amortization budget: prepared by the finance department in accordance with accounting policies and capital expenditure plan; Operating asset budget: including accounts receivable, inventory, and accounts payable, which is prepared by the sales, purchasing, and manufacturing departments using the aging budget method in accordance with the annual business plan; Operating, investing, and financing cash flow budgets: prepared by the finance department using both indirect and direct methods.
[0012] Furthermore, when preparing the production budget, process manufacturing industries, including the chemical industry, can switch to production-driven sales, and the order of production budget and sales budget can be interchanged.
[0013] Beneficial effects: Enables cross-departmental online collaboration, improves budget preparation efficiency, breaks down the barriers of data isolation between departments in traditional budget preparation, and replaces manual summarization and transmission of budget documents through online collaboration mode, avoiding problems such as duplicate entry and version confusion, greatly reducing the time cost of budget preparation, and completing the entire process without centralized closed overtime, significantly improving the efficiency of cross-departmental collaboration.
[0014] To reduce operational errors and improve budget accuracy, the system abandons the manual method of creating formula links and balancing financial statements. Through a standardized preparation process and data linkage mechanism, it automatically balances business budgets and financial budgets, reducing the probability of human calculation errors. Furthermore, the data is traceable and errors are easy to identify, ensuring the accuracy and reliability of the budget plan.
[0015] Focusing on core objectives and ensuring the implementation of corporate strategy, ROE is taken as the core objective and is broken down into three quantifiable dimensions: "white horse profitability (net profit margin), red horse efficiency (asset turnover rate), and dark horse leverage (equity multiplier)". This ensures that budget preparation always revolves around corporate profitability, asset operation efficiency, and capital structure optimization, and that the budget is highly aligned with the company's strategic plan.
[0016] The budgeting methodology is highly adaptable, covering all business scenarios. It integrates various budgeting methods such as zero-based budgeting, flexible budgeting, and aging budgeting. It designs differentiated budgeting logic for different business modules such as sales, production, procurement, and human resources. At the same time, it adapts to the special scenario of "production-driven sales" in process manufacturing industries such as chemical industry (by swapping the order of production budget and sales budget), meeting the personalized budgeting needs of multiple industries and departments.
[0017] The standardized and orderly process enhances the effectiveness of budget execution. The "nine-step coherent budget preparation procedure" is constructed, which ensures that the budget preparation process is open and transparent and subject to multiple checks at each level through a closed-loop process of "board of directors setting goals - committee setting plans (breaking down goals) - each department preparing budgets - committee reviewing and revising multiple times - board of directors making final approvals". This makes the budget plan more feasible and lays a solid foundation for subsequent budget execution and assessment.
[0018] Reducing workload and optimizing management experience: Standardized preparation, clear division of departmental responsibilities, and automated data balancing mechanisms have prevented relevant staff from working overtime continuously, thus reducing workload. At the same time, standardized understanding of accounting subjects has reduced cross-departmental communication costs and improved the overall budget management experience. Attached Figure Description
[0019] Figure 1 This is a flowchart illustrating the method. Figure 2 It is a flowchart of a nine-step budget preparation process; Figure 3 This is a diagram illustrating the business budget. Detailed Implementation
[0020] To make the technical solution of the present invention clearer, the present invention will be further described in detail below with reference to the accompanying drawings and specific embodiments.
[0021] This embodiment uses B Intelligent Equipment Manufacturing Co., Ltd. (hereinafter referred to as "B Company") as the application subject. The company is mainly engaged in the research, development, production and sales of industrial robots and automated production lines. It has 1,200 employees and has 8 core departments: sales department, production department, purchasing department, research and development department, human resources department, finance department, administration department and after-sales department.
[0022] I. Preliminary Work Based on the company's strategic plan, the annual sales target of RMB 1.2 billion was set, broken down by product: RMB 700 million for industrial robots (RMB 400 million for high-end models and RMB 300 million for basic models) and RMB 500 million for automated production lines; by month: RMB 55 million each for January and February (off-season), RMB 110 million each for March to November (peak season), and RMB 100 million for December; and by region: RMB 900 million for the domestic market and RMB 300 million for the overseas market.
[0023] Develop a business plan Sales Department: Added 5 overseas distributors and 3 domestic new energy industry customers; increased online promotion investment by 50%. Production Department: Three new high-end robot production lines have been added to ensure peak season production capacity, and finished product inventory turnover days are controlled within 45 days; Purchasing Department: Signed annual framework agreements with core component suppliers, reducing raw material procurement costs by 3%; R&D Department: Invested 120 million yuan in the R&D of new energy-specific robots and applied for 8 patents; Other departments: Develop supporting work plans around sales targets (e.g., the Human Resources Department plans to recruit 150 production workers and 30 R&D engineers).
[0024] Prepare accounting subject descriptions to reclassify expense accounts according to management accounting methods and clarify the boundaries between variable costs and fixed costs.
[0025] Establish a budget team Budget Committee: Chair (CEO), Executive Chair (CFO), Budget Committee Members (Vice Presidents in Charge), responsible for budget review and decision-making; Budget Office: Budget Manager and Finance Manager are responsible for budget compilation and analysis; Budget Administrator is responsible for budget preparation and management.
[0026] II. Compilation Procedure III. Preparation of Business Budget Sales budget (Sales department, zero-based budgeting, to be completed one week in advance) Product Dimensions: High-end robots: 400 million yuan; basic model robots: 300 million yuan; automated production lines: 500 million yuan. Employee-related: Sales Director 150 million RMB, Regional Managers (3 in China) 200 million RMB each, Overseas Managers (3) 150 million RMB each; Customer segment: 500 million RMB from domestic traditional industry customers, 400 million RMB from new energy industry customers, and 300 million RMB from overseas customers.
[0027] Production Budget (Production Department, Flexible Budgeting Method) Product output: 3,000 high-end robots, 5,000 basic model robots, and 200 automated production lines; Monthly production: During peak season (March-November), production is arranged at 110% of sales volume (to ensure safety stock), and during off-season, production is arranged at 90% of sales volume. Safety stock policy: No more than 300 high-end robots in stock, no more than 500 basic models in stock, and no more than 20 production lines in stock.
[0028] Direct materials budget (procurement budget) (Purchasing department, flexible budgeting method) Material consumption standards: 15,000 yuan for core components per high-end robot, 8,000 yuan for basic model per robot, and 50,000 yuan for each production line; Price forecast: The unit price of core components will decrease by 2% year-on-year, while the unit price of steel will remain at 4,500 yuan / ton; Inventory policy: Raw material inventory shall not exceed 20 days' worth of usage; Budget results: Annual direct material procurement budget of 720 million yuan.
[0029] Direct labor budget (Production Department + Human Resources Department, zero-based + flexible budgeting method) Working hours standard: 10 hours / unit for high-end robots, 6 hours / unit for basic models, 20 hours / line for production lines, total working hours = 3000×10 + 5000×6 + 200×20 = 64000 hours; Salary policy: The average hourly wage for production workers is 50 yuan, and social security and housing provident fund contributions are made at 22%; Budget result: Annual direct labor budget = 64,000 × 50 × (1 + 22%) = 3,904,000 yuan.
[0030] Manufacturing cost budget (Production Department, zero-based + flexible budgeting method) Variable manufacturing overhead: material consumption 0.8 yuan / man-hour, production energy consumption 1.2 yuan / man-hour, total = 64000 × (0.8 + 1.2) = 128,000 yuan; Fixed manufacturing costs: equipment depreciation of RMB 32 million, workshop management personnel salaries of RMB 8 million, and auxiliary production expenses of RMB 5 million, totaling RMB 45 million; Budget result: Annual manufacturing cost budget = 12.8 + 4500 = 4512.8 million yuan.
[0031] Human Resources Budget (Human Resources Department, Zero-based + Flexible Budgeting) Recruitment plan: 150 production workers, 30 R&D engineers, and 20 sales personnel; Compensation and benefits: The average annual salary of existing employees is 140,000 yuan, and the average annual salary of new employees is 120,000 yuan. Budget result: Annual human resources budget = 1200 × 14 + 200 × 12 = 192 million yuan.
[0032] Other business budget IV. Balancing the Financial Budget Balance the budgeted profit and loss statement, balance sheet, cash flow statement, profit and loss statement, and budgeted ROE statement based on business budget data.
[0033] The embodiments described above are merely illustrative of several implementations of the present invention, and while the descriptions are specific and detailed, they should not be construed as limiting the scope of the present invention. It should be noted that those skilled in the art can make various modifications and improvements without departing from the concept of the present invention, and these modifications and improvements all fall within the scope of protection of the present invention. Therefore, the scope of protection of this patent should be determined by the appended claims.
Claims
1. A cross-departmental online collaborative budgeting method targeting ROE, characterized in that, Includes the following steps: S1. Preliminary work: Formulate ROE and sales targets, prepare business plans, prepare accounting subject explanations, and establish a budget team; S2. Budgeting Procedure: Budget plans are prepared through a "nine-step coherent budgeting procedure". S3. Prepare business budgets: Cover business budgets including marketing, R&D, procurement, production, sales, after-sales service, human resources, and administration, and use methods including zero-based budgeting, flexible budgeting, and aging budgeting to prepare business budgets. S4. Balance the financial budget: Based on business budget data, balance the budgeted profit and loss statement, balance sheet, cash flow statement, profit and loss statement, and budgeted ROE statement; ROE: Return On Equity.
2. The cross-departmental online collaborative budgeting method with ROE as the target, as described in claim 1, is characterized in that: The aforementioned formulation of ROE and sales targets is based on the company's strategic plan, setting annual sales targets and breaking them down into products and monthly targets. The aforementioned preparation of business plans involves each department developing a draft of its annual work plan based on the company's sales targets. The aforementioned preparation of accounting subject descriptions involves reclassifying the secondary detailed accounts of manufacturing expenses, sales expenses, administrative expenses, R&D expenses, and financial expenses according to management accounting methods, distinguishing between variable costs and fixed costs, and preparing usage instructions for each account to ensure that the budget administrators of each department have a consistent understanding of accounting subjects with the finance department.
3. The cross-departmental online collaborative budgeting method with ROE as the target, as described in claim 1, is characterized in that: The budget team consists of a budget committee and a budget office. The budget committee is the review and management body for budget management, and includes a team leader, an executive team leader, and budget committee members. The budget office reports directly to the budget management committee and is the daily office for operating budgets, with positions for budget manager and budget administrator.
4. The cross-departmental online collaborative budgeting method with ROE as the target, as described in claim 1, is characterized in that: The nine-step coherent budgeting procedure includes the following steps: Step 1: The board of directors sets the budgeted ROE target; The second step is for the Budget Committee to hold its first meeting to determine sales targets and break down ROE into profitability for blue-chip stocks, efficiency for red-chip stocks, and leverage for dark-chip stocks. The third step involves each department's budget administrator preparing their department's business budget based on the business plan. Step 4: The budget manager balances the three major financial statements and ROE based on the business budgets submitted by each department to form the first round of budget plan; Step 5: The Budget Committee holds its second meeting to review the budget proposal; Step 6: Based on the revision opinions of the Budget Committee, the budget administrators of each department first revise the business plan and then revise the operating budget. Step 7: The budget manager balances the three major financial statements and ROE based on the business budgets submitted by each department to form the second round of budget plan; Step 8: The Budget Committee holds its third meeting to review the budget proposal; Step 9: The board of directors reviews and approves the budget proposal.
5. A cross-departmental online collaborative budgeting method targeting ROE, as described in claim 4, characterized in that: The budget target ROE is the product of net profit margin, asset turnover, and equity multiplier, and also the product of profitability of blue-chip stocks, efficiency of red-chip stocks, and leverage of dark-chip stocks.
6. The cross-departmental online collaborative budgeting method with ROE as the target, as described in claim 4, is characterized in that: The budget review plan includes the following aspects: profitability of white horses, efficiency of red horses, leverage of dark horses, and ROE.
7. A cross-departmental online collaborative budgeting method targeting ROE as described in claim 1, characterized in that: The methods for preparing business budgets include: Sales budget: This is the starting point for the overall business budget and should be prepared one week in advance. The sales department should prepare the budget using a zero-based budgeting method, based on its own business plan and considering three dimensions: product, employees, and customers. Production budget: The manufacturing department prepares the budget based on the sales revenue budget and the company's safety stock policy, using a flexible budgeting method and according to different product categories. Direct materials budget: Prepared by the purchasing department based on production budget, material consumption standards, price forecasts, and inventory policies, using a flexible budgeting method and according to different product BOM lists. Direct labor budget: This budget is prepared by the manufacturing department and the human resources department, based on the production budget, working hour standards, and salary and benefits policies, using zero-based budgeting and flexible budgeting methods, and in accordance with the annual recruitment or dismissal plan. Manufacturing cost budget: The manufacturing department prepares the budget based on the production budget, auxiliary production workshop cost reports, water and electricity supply policies, and machinery and equipment depreciation policies, using zero-based budgeting and flexible budgeting methods, in accordance with the annual business plan. Human Resources Budget: The budget is prepared by the human resources department based on the recruitment or dismissal plans submitted by each department, combined with the company's compensation and benefits policy and national labor laws, using zero-based budgeting and flexible budgeting methods. Sales expense budget: Prepared by the sales department using zero-based budgeting and flexible budgeting methods, based on the annual business plan; Management expense budget: Prepared by management departments using zero-based budgeting and flexible budgeting methods, based on the annual business plan; Financial expense budget: Prepared by the finance department using zero-based budgeting and flexible budgeting methods, in accordance with the annual business plan; Capital expenditure budget: Prepared by each department using zero-based budgeting, in accordance with strategic planning and annual operating plans. Depreciation and amortization budget: prepared by the finance department in accordance with accounting policies and capital expenditure plan; Operating asset budget: including accounts receivable, inventory, and accounts payable, which is prepared by the sales, purchasing, and manufacturing departments using the aging budget method in accordance with the annual business plan; Operating, investing, and financing cash flow budgets: prepared by the finance department using both indirect and direct methods.
8. A cross-departmental online collaborative budgeting method targeting ROE, as described in claim 1, characterized in that: When preparing the production budget, process manufacturing industries, including the chemical industry, can switch to production-driven sales, and the order of production budget and sales budget can be interchanged.