Company travel expenses management?

Travel expenses of enterprises are an important expenditure of enterprises, which has ranked second in the daily expenditure of enterprises. I arranged it for everyone. I hope you like it.

Tisch

A preliminary study of modernity

With the continuous expansion of the scale of modern enterprises, business trips become more frequent and diversified. Value management is the only way for the sustainable development of modern enterprises. For an enterprise, whether it has complete cost control and resource utilization ability is the basis for promoting refined operation, business innovation and value management. The management of travel expenses must also embark on the road of refined management.

First, fine budget, realize the management of travel expenses in advance.

Budget management plays a very important role in modern enterprise resource planning. To manage the travel expenses well, it is necessary to make a budget in advance.

* * * Budget model design

The design of budget model is based on the travel expense method of enterprise system. Due to the difference of travel location, travel mode and travel purpose, the travel expense methods of enterprises are generally detailed, so the design of budget model must be refined and diversified to ensure the accuracy of budget results.

For the convenience of example, we make the following assumptions: according to the travel expenses of an enterprise system, different amounts of travel subsidies are given according to the different travel places and purposes. It is assumed that the travel places are divided into three situations: special areas outside the province, cities in other provinces and cities, and the purpose of travel is divided into two situations: general business and training; According to the different modes of travel, the transportation cost is also different. Suppose the modes of transportation are divided into plane, train and car. On this basis, the following model * * * table1* * can be designed first:

After setting the above basic models, you can prepare the specific models that each unit needs to fill in:

Table 2 ×××× Annual Travel Budget Declaration Form

Reporting unit:

Person in charge of the unit: Fill in the form: Time for filling in the form:

Each unit fills in * * * 1 * * *-* * 9 * * * according to the next year's work plan, and the model can automatically calculate the budget result according to the set formula.

Requirements for budget report:

1. For regular tourism projects, please refer to historical data.

2 new projects, fill in according to the actual work plan, and explain in detail.

* * * II * * Budget Report Audit

After each unit reports the budget, the enterprise budget management institution shall conduct an audit. Audit should focus on the following aspects:

1. Compare the reasons for business trip with the historical data of previous years, and distinguish between routine matters and new matters.

2. Daily affairs can be audited with reference to historical data.

3. For new projects, it is necessary to understand the specific reasons item by item according to the instructions, so as to check whether the filling of * * * 2 * * *-* * 9 * * * is scientific.

In the process of auditing, the budget management organization of an enterprise can fill in the existing problems in the form of "two-to-one system" and require the reporting unit to re-declare after revision.

* * * Three * * budget decisions

After reviewing the budget plans submitted by each unit, the budget management organization of the enterprise prepares the company-wide summary materials, including the design idea of the budget model, the information provided by each unit, the review process, etc. And report to the company's budget management Committee, which will make a decision.

* * * Four * * * budgets are issued.

According to the decision-making results, the annual budget can be issued to all units.

Second, combine business card promotion and manage travel expenses.

Business card is a special kind of credit card, which generally has a certain credit cycle. Personal credit card bears the obligation of settlement and repayment of credit card consumption. Commercial credit card is a new financial management tool and means. It is not only easy to carry and use, but also very transparent. This is a very important reason for promoting business credit cards, that is, all payment behaviors are well documented and traceable. This will prevent us from spending money indiscriminately in official consumption. Moreover, after using the business credit card, the enterprise staff no longer need to borrow cash in advance when they are on a business trip. When they come back, they can reimburse them with invoices and credit card vouchers, and then pay back the money on the business card, which also saves a lot of trouble.

In order to realize the business credit card management of travel expenses, the following matters should be noted:

First, choose our corporate card issuing bank and sign a corporate card service agreement.

The second is to formulate special measures for the management of official cards and standardize the management of official credit cards.

Third, a special person is responsible for the unified management of business credit card information, and organizes the unified handling and cancellation of business credit cards according to work needs and user needs.

Fourth, standardize the use, scope, quota, approval, storage, cancellation, loss reporting, password storage, repayment and interest calculation of business credit cards.

The fifth is to standardize the time limit for reimbursement of travel expenses, provide relevant invoices and credit card vouchers as the basis for reimbursement, compare budget information and register it in the ledger. Conditional enterprises can establish relevant systems for mutual access verification before reimbursement.

Third, strictly assess the budget completion rate and complete the post supervision.

In order to realize the effective management of enterprise travel expenses, besides careful calculation in advance, strict management in the process and assessment afterwards are all effective incentive methods. Budget assessment can clarify the strategic positioning of enterprises, strengthen incentive mechanism, improve performance evaluation and improve management level.

* * * A * * * Budget evaluation

1. ratio method: calculate the annual budget completion rate of each unit according to the total travel expenses. If the deviation value is less than 5%, it will not be evaluated. More than 5%, according to the gradient to develop assessment standards, reflected in the annual performance of each unit.

2. Project method: calculate the annual budget completion rate according to each business mission of each unit, and calculate the annual budget completion rate according to the project. If the deviation value is less than 5%, it will not be evaluated. More than 5%, according to the gradient to develop assessment standards, reflected in the annual performance of each unit.

3. Dynamic method: according to the management needs, the budget target can be decomposed into quarters, assessed on a quarterly basis, and rewarded and punished in time according to the actual performance of the budget execution unit, which is conducive to the improvement of budget management and the realization of budget targets.

* * * II * * * Budget adjustment

When great changes have taken place in the internal and external environment or business strategy of an enterprise, which leads to the establishment of the budget basis or will lead to important deviations in the implementation results of the enterprise budget, the original budget is no longer applicable and the budget should be adjusted.

Travel budget, like other enterprises' budgets, is compiled and issued at the beginning of the year. However, for modern enterprises, there may be many unpredictable factors in travel expenses, such as changes in the market environment in various regions and changes in procurement matters. Therefore, the adjustment of budget items should be organized in time. In practical work, adjustments can be organized according to the assessment cycle. For the adjustment of travel budget, it is necessary to analyze the reasons and apply according to the travel items. The enterprise budget management institution shall report to the budget management committee, and make timely adjustments and adjustments to the assessment indicators after approval.

* * * Three * * * assessment results are cashed.

Travel expenses are only insignificant items in the enterprise budget management system, but if the assessment results cannot be fulfilled, it will seriously affect the promotion of travel management.

1. Publish the evaluation report. Evaluate the implementation, adjustment and monitoring of each unit's travel budget, affirm the achievements, point out the problems and find out the reasons.

2. According to the established performance appraisal indicators and results, provide the basis for rewards and punishments, and submit it to the human resources department of the enterprise for rewards and punishments in the performance of each unit.

refer to

[1] enterprise internal control application guideline No.65438 +05 comprehensive budget.

[2] Ministry of Finance. Notice of the People's Bank of China on Printing and Distributing the Interim Measures for the Administration of Official Cards of Central Budget Units * * * Treasury Zi No.200763 * *.

About the author: Yuan Xiaoyan, female, Han nationality, from Shiping, Yunnan, graduated from Chongqing University of Posts and Telecommunications, and worked in the finance department of Yunnan Co., Ltd. of China Mobile Communications Group. Her research direction is cost budgeting and cost accounting.

extreme

Discussion on reinforcement method

Travel expenses of enterprises are an important expenditure of enterprises, which has ranked second in the daily expenditure of enterprises. The reimbursement system and expense contract system adopted by most enterprises have some shortcomings in practical application. How to strengthen the management of travel expenses, control expenditure and improve efficiency has become an important topic to improve the management level of enterprises. Based on years of financial management experience, the author puts forward two strengthening schemes: one is to start from the inside and change the management mode; The second is to introduce professional travel management companies to maximize the efficiency of capital use and employee efficiency.

Keywords reimbursement and sales; All-inclusive expenses; Travel management

Enterprise travel expenses refer to transportation expenses, accommodation expenses, travel expenses subsidies and other expenses incurred by enterprise employees on business trips. Travel expenses are an important recurrent expenditure item for enterprises. According to a survey released by American Express, travel expenses have always been the second highest in the daily expenses of enterprises, accounting for 35% of the operating costs of enterprises, second only to labor costs. Take the coking coal sales company as an example: in 20 10 years, the controllable sales expenses are 41270,000 yuan, of which the travel expenses are145 * * 30,000 yuan, accounting for 35.29%; 20 1 1 year, the controllable sales expenses are 54 100600 yuan, of which the travel expenses are 1 199700 yuan, accounting for 20.7%. Therefore, how to manage and make good use of travel expenses, not only to reduce travel costs but also to improve work efficiency, has become an important topic for company managers and financial personnel.

First, the lack of existing travel management measures

At present, there are usually two ways to manage travel expenses, one is reimbursement system; The second is the cost contract system. Simply put, both of them have obvious shortcomings in the actual operation process.

Reimbursement system, reimbursement. Under the management mode of reimbursement, firstly, the travel expenses are different, and employees' travel choices are often high or low, so the total expenses are difficult to control. Especially in today's high-speed development of commodity economy, the choice of transportation modes and accommodation conditions is varied and the cost is uneven. Take the train from Taiyuan to Beijing as an example, that is, there are express trains, ordinary trains, bullet trains, through trains and express trains to choose from; Seating standards include hard sleeper, soft sleeper, advanced soft sleeper, hard seat and soft seat; The highest fares are 359 yuan and 373 yuan, and the lowest fares are 70 yuan and 73 yuan. The second is to provide some people with false invoices and cash in more invoices.

The cost contract system is to give a cost standard, contract the total amount, not make up for the overspending, and keep the savings. Under the contract management mode, the standard of travel expenses is single, which can't reflect the influence of regional differences and price changes. Take coking coal sales company as an example. In 2004, the travel subsidy standards still adopted by the group company are: accommodation subsidy for ordinary sales staff 100 yuan, food subsidy of 2 1 yuan, and local transportation subsidy of 5 yuan. No matter Shanghai, Beijing or towns in the province, it has been a standard for eight years, which is far from the actual situation. The cost contract system has a good calculation effect on routine business, but it can't calculate unknown emergencies, which leads to a big deviation between the calculated amount of the contract budget at the beginning of the year and the actual situation. The calculation of the total cost is high, which is easy to form the gray income of the company's small treasury and employees; The calculation is low and can't guarantee normal work. The total amount is uniform, and the travel expenses department will often spend it all for the next year's plan, leaving no room; Failure to make up for the overexpenditure will lead to the reduction of normal operating expenses to control expenditure; Some people will have the wrong idea and practice of taking expenses as part of their income: for example, delaying being late for extra subsidies and looking for tickets for arbitrage; In order to save accommodation expenses, one person can finish the work, and many people go together, which affects the work efficiency.

Second, the strengthening of ideas.

In view of the shortcomings of the above two methods, the following two schemes are proposed:

* * * A * * Start from the inside of the enterprise, change the way and strengthen management.

Separate the internal marketing business department from the non-marketing business department, that is, the marketing management and service department, and adopt different travel expenses management methods to treat them differently.

1. For the marketing business department that is fighting in the front line of sales and directly facing users, it is suggested to adopt the method of dynamic task responsibility to determine the total amount of responsibility and report the actual sales within the total amount of responsibility.

Take dynamic task responsibility and give up static overall responsibility in the past. Specifically, cost indicators are linked to business tasks, performance appraisal and user conditions. At the beginning of the year, the annual business plan, performance target and performance reward and punishment were decomposed into households, and combined with the actual situation of the previous year, the users were cross-bundled into several subtasks according to the difficulty of completion. A sales team or individual sales staff voluntarily formed within the marketing department participates in the bidding, and the winner is the one with low cost quotation and excellent objectives and tasks. The bid winner's travel quotation is an indicator of the total annual travel expenses of the group or individual, and it is reimbursed within the total travel expenses.

The advantages of this method are:

First, linking cost indicators with performance indicators is conducive to fully stimulating the initiative and enthusiasm of employees and changing passive tasks into active tasks. When the cost index is linked to the performance index, the user's situation should be fully considered to avoid the disadvantages of simply looking at the results without considering the process. For example, for the same steel mill, Baosteel and Angang have great differences in the difficulty and quality of payment due to historical and policy reasons. It is also unfair to judge the performance only by the completion of indicators without considering the specific reality of the enterprise. In this way, the combination of the three will be more fair and just in performance appraisal, and will reduce the influence of customers' own quality on performance appraisal results to a very low level. Everyone's starting point is as consistent as possible, "Don't lose at the starting line."

Secondly, according to the difficulty of task completion, the user resources are bundled and packaged. On the one hand, it avoids the situation that all good users are plundered and poor users are ignored. On the other hand, it avoids that the easier the goal is, the better, and the higher the travel expenses index is; The more difficult it is to achieve the goal, the more you need to run to solve it, and the lower the travel expenses index.

Third, all the successful bidders are the ones with relatively low cost and high mission objectives. In order to win the bid, the bidder will, of course, consciously control the cost at a very low level on the premise of completing the task. In this way, through task bidding, it is beneficial to maximize the capital efficiency of travel expenses and minimize waste; It is beneficial to maximize the work efficiency of marketers and tap their potential to the greatest extent. Really economical and efficient.

In this way, we can effectively put an end to the situation of overstaffing and mixed eating and drinking, so that truly capable marketers can stand out and get benefits, and enterprises can get practical results while reducing costs.

2. For the non-marketing department, that is, the marketing management and marketing service department, it is suggested to adopt the methods of setting the upper limit, voucher reimbursement and process control.

Cancel the single standard of travel allowance, only stipulate the upper limit of travel allowance, which is conducive to employees' independent choice of transportation and accommodation according to their personal and business trips. It is inclusive and can effectively solve the problem of price differences in different regions caused by differences in social development levels that cannot be dealt with by a single indicator. At the same time, it is necessary to set an upper limit to control the travel expenses from the total amount. The key is to strengthen process control, establish and improve the management system of business trip approval, and strictly control the number and days of business trips.

* * * II * * * Introduce a professional travel management company.

In the aspect of travel expenses management, besides strengthening one's own ability and improving methods, the author thinks there is another practical, simple and efficient method: introducing professional travel management companies.

Professional travel management refers to monitoring travel activities all the time, outsourcing all its travel expenses and management to professional management companies, eliminating the increased management costs such as booking hotels, reimbursing, withdrawing money and buying tickets, and compressing travel expenses to achieve the purpose of saving and controlling travel costs.

Managing travel expenses through professional travel companies has the following advantages:

First, tourism companies have rich social resources and powerful service functions. Take Ctrip as an example, it is now the largest hotel reservation platform in China, with more than 39,000 member hotels. Book 2 million air tickets through Ctrip every month. But also in more than 60 cities in China to provide free ticket delivery, 24-hour all-weather service and greater discounts.

Second, the implementation of travel management can optimize the internal management of enterprises. According to the requirements of enterprises, tourism companies can tailor the personalized travel expenses management model suitable for enterprises. Through the management of tourism companies, we can record the information of employees' business trips in detail, and provide rich and informative travel expenses integration reports afterwards, so that the whole travel expenses can be seen at a glance and the management of enterprises can be simpler and more effective.

Third, travel companies can help enterprises manage their travel expenses. Employees only need to provide the travel time and destination in advance, and the travel company will choose the appropriate hotel and transportation according to the company's requirements. Afterwards, it will be settled by the travel company and reimbursed by the finance department. Employees basically don't have to touch cash, which can largely avoid problems such as false invoicing and over-invoicing.

Through tourism companies, the work intensity of enterprise managers and financial personnel can be greatly reduced. With the strengthening of travel management awareness, more and more enterprises now entrust professional travel companies to provide related services. For example, Ctrip, the largest travel management company in China, has provided business travel management services for hundreds of multinational companies and large enterprises such as Coca-Cola, Panasonic, Baosteel, Sany Heavy Industry, Digital China and China Ping An. 20 1 1 China 10 Eight Fortune companies have used travel management services.

It should be reminded that no matter which way an enterprise manages travel expenses, its purpose is not to reduce travel expenses and travel business expenses, but to plug loopholes, be fair and reasonable, improve the efficiency of expense use, and achieve the maximum enterprise income with the minimum travel cost.