Business Plan and Budget

Author: Dai Hongkun
Publisher:
Publish Date: 2006-01-01
Features: The book is characterized by its procedural, practical, and scenario-based approach.
1. Procedural: It breaks down the complex process of developing an operating plan into 13 steps, making it easy to grasp. By following these steps, readers can create comprehensive operating plans and budgets.
2. Practical: It systematically lists and analyzes tables to help readers effectively arrange and utilize the content of operating plans.
3. Scenario-based: The entire book revolves around a comprehensive case study that spans all steps, featuring vivid visuals and strong operational and instructional guidance.
Target Audience: Senior and middle management in enterprises, management educators, MBA students, and management consultants.
I once consulted the CEO of a renowned American company about their specific practices in business management. He said that from July to September, he was busy working on the annual plan and budget for the following year. At the time, I was puzzled—only 12 months in a year, yet two months were spent on this task? Later, I understood their approach. As a company grows, operating plans are extremely important. This plan is not just strategic; it is a detailed annual operating plan that can be broken down and implemented on a weekly, monthly, product, and customer group basis. This plan must have clear goals, responsible parties, and quantifiable performance metrics.
Closely related to the operating plan is the budget. Business plans and budgets are an inseparable whole, two sides of the same coin—one side expressed in words is the business plan, while the other side expressed in monetary figures or other units is the budget. Without such an operating plan and budget, managers have no way to evaluate, test, and develop an excellent management team. Without this plan and budget, actual management growth cannot be achieved.
The writing of this book stems from the demand for operational guidance on operating plans and budgets in enterprises. Although Chinese enterprises have gradually recognized the importance of operating plans and budgets, and many are already implementing them, there is a general lack of effective guidance on how to develop them, organize their implementation, and monitor their progress. This book is positioned as a practical operational guide. Traditional business books have served the purpose of business enlightenment, but the of business cannot replace the need for managers to seek books with practical guidance. Therefore, business books that emphasize practicality and operational effectiveness have become a major trend in the publishing of Chinese business management literature, and this book follows that style.
If you use the methods introduced in this book to develop operating plans and budgets, you will find that you have mastered a powerful management tool.