The object of purchase cost budget control is the accumulated purchase value, that is, the total purchase value of all purchase requisitions or purchase orders. Once a purchase requisition or purchase order is established, regardless of whether the purchase object is materials or services, its purchase value will occupy a certain budget.
The order receipt process has no effect on the occupancy of the procurement budget, that is, the occupied budget quota will not be released after the order is received. The subsequent operations of purchasing and warehousing will not affect the overall budget quota, that is, the budget is controlled in the payment link, and the consumption link is also controlled.
The process of invoice verification will not affect the budget occupancy quota, that is, the occupied budget quota will not be released after invoice verification, but the occupancy status of the budget will be changed, that is, the status of "Purchase Order" will be changed to "Invoice" status. . If there is a discrepancy between the invoice amount and the goods receipt, the corresponding budget will be adjusted
Purchasing cost control is based on the principle of prior control, which is controlled when a purchase order is created
The object of cost budget control is the accumulated cost and expense, and the control time point is in progress. Whether it is through manual direct billing or automatic integrated billing through material consumption, once the cost is incurred, the corresponding budget amount can be occupied. According to the actual business, the adjustment of department expenses is operated in the FI module, and the operation of CO does not affect the budget.
The cost and expense accounting at the FI level will occupy the budget quota. For the cost and expense transfer accounting that occurs in the CO module, the allocation business and the apportioning business do not affect the budget. If the cost budget adjustment of the CO must be involved, it needs to be manually Budget transfer in FM
The budget control of self-constructed fixed assets is based on the investment value, and the control time point is before or during the event. This kind of business is realized through FM+IO+AA. FM controls the total investment and procurement, and the budget control of investment details can be realized in the budget management of IO.
Fixed assets purchased directly can only be controlled in advance through purchase requisitions and purchase orders based on the purchase cost budget control method, and direct posting of fixed asset purchases in FI is not allowed.
There is no budget control for sales revenue, only the data generated by sales is updated, and a comparative analysis between actual and budget can be performed.
The cost center accounting module can realize the analysis and monitoring of plans and actuals for the cost and expense indicators that are allocated internally.
For the indicators of income and profit, the comparison and difference analysis of the budget value and the actual value of income and profit are realized through the BPS module.