Bestpractice budgeting white paper （最佳实践预算白皮书）.pdf

White Paper July 2009 Best-practice budgeting Best-practice budgeting 2 Abstract Contents Let’s face it — budgeting isn’t going to make the top of any manager’s “Favorite 3 Planning vs. budgeting vs. forecasting Things to Do” list. Yet each year, companies make substantial investments in 4 Business problems developing a comprehensive annual budget, spending heavily for specialty software, 8 Business drivers: staff overtime and temporary help for data entry. Perhaps even more costly (but less Budgeting adds real value quantifiable) are the countless hours that senior managers, accountants, financial 11 The solution: analysts and department managers spend to prepare, revise and consolidate A best-practice model for budgeting budgets. 23 How to judge the excellence of your budgeting process 24 IBM Cognos software connects For many companies, a spreadsheet is the tool of choice for budgeting. Although budgeting with critical factors that drive spreadsheets are tremendous personal productivity tools, their numerous company performance shortcomings prevent them from adequately managing a budgeting process of any 25 Conclusion significant size or sophistication. Enterprise planning and analysis solutions from IBM can take the headaches out of budgeting with tools for analysis, modeling and