全面地管理與控制預(yù)算其它上課時(shí)間：

* 負(fù)責(zé)項(xiàng)目可行性報(bào)告的人員

預(yù)算控制是企業(yè)財(cái)務(wù)管理的重點(diǎn)，只有通過完善的預(yù)算體系，才能真正地把財(cái)務(wù)管理的要點(diǎn)執(zhí)行至企業(yè)的日常運(yùn)作中。在現(xiàn)代企業(yè)中，預(yù)算的重要性無可質(zhì)疑，但是它究竟是誰(shuí)的事呢 財(cái)務(wù)部門嗎 不是！預(yù)算是全員的。

只有深刻理解了預(yù)算的運(yùn)作以及它給企業(yè)帶來的效益，我們才能良好地編制、執(zhí)行和跟蹤預(yù)算。建立預(yù)算責(zé)任中心是先進(jìn)企業(yè)的標(biāo)志，作為一個(gè)責(zé)任中心的管理者，預(yù)算的原理及具體的操作流程是必備的知識(shí)。1.有效的預(yù)算控制體系應(yīng)該是怎樣的
*什么是有效控制
*從傳統(tǒng)預(yù)算體系到全面預(yù)算管理
*全面預(yù)算管理在企業(yè)運(yùn)營(yíng)中的作用

2.發(fā)展預(yù)算與項(xiàng)目預(yù)算
* 企業(yè)外部環(huán)境分析
*企業(yè)內(nèi)部資源優(yōu)勢(shì)分析
* 制定總體戰(zhàn)略
* 編制財(cái)務(wù)預(yù)測(cè)
* 制定資本預(yù)算
* 預(yù)測(cè)企業(yè)現(xiàn)金流量
* 預(yù)算中考慮項(xiàng)目風(fēng)險(xiǎn)的有效防范

3.年度全面預(yù)算管理
*傳統(tǒng)預(yù)算編制方法存在的問題
*全面預(yù)算編制
- 全面預(yù)算編制流程和邏輯
- 全面預(yù)算編制方法
- 收入預(yù)測(cè)方法和銷售費(fèi)用預(yù)算
- 生產(chǎn)預(yù)算標(biāo)志要領(lǐng)
- 采購(gòu)預(yù)算的編制要領(lǐng)
- 管理預(yù)算的編制要領(lǐng)
- 資金預(yù)算的編制要領(lǐng)
- 零基預(yù)算
- 彈性預(yù)算
- 滾動(dòng)預(yù)算
*預(yù)算的跟蹤
- 預(yù)算差異分析的重點(diǎn)和方法
- 儀表板跟蹤
- 難點(diǎn)剖解：人為因素1. What is the effective budget control system like
* What is the effective control
* Change from traditional budget system to complex budget management
* The role of complex budget management in enterprises’ management

2. Growth budget and project budget
* Analyzing enterprises’ external enviornment
* Analyzing enterprises’ internal resources and their advantages
* Drawing up the overall strategy
* Preparing financial forcast
* Drafting capital budget
* Previewing cash-flow situations
* Considerating the effective prevention or defences to project risks in budget

3. Annual complex budget management
* Problems in preparing traditional budget
* Preparing complex budget
- Process and logics in preparing complex budget
- Methods on preparing complex budget
- Methods to preview revenue and sales expenses budget
- Key points in preparing producing budget
- Key points in preparing purchasing budget
- Key points in preparing management budget
- Key points in preparing capital budget
- Zero - based budget
- Flexible budget
- Rolling budget
*Budget tracking
- Key points and methods to analyze budget difference
- Dashboard tracking
- Interpreting difficult points: human factors