只有深刻理解了預(yù)算的運作以及它給企業(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)任中心是先進企業(yè)的標(biāo)志,作為一個責(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。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)算管理在
2.發(fā)展預(yù)算與項目預(yù)算
* 企業(yè)外部環(huán)境分析
*企業(yè)內(nèi)部資源優(yōu)勢分析
* 制定總體戰(zhàn)略
* 編制財務(wù)預(yù)測
* 制定資本預(yù)算
* 預(yù)測企業(yè)
* 預(yù)算中考慮項目風(fēng)險的有效防范
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)測方法和銷售費用預(yù)算
- 生產(chǎn)預(yù)算標(biāo)志要領(lǐng)
- 采購預(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
- 滾動預(yù)算
*預(yù)算的跟蹤
- 預(yù)算差異分析的重點和方法
- 儀表板跟蹤
- 難點剖解: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
* 負責(zé)項目可行性報告的人員