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    解码财务——企业全面财务预算与成本管控高级研修班

    开课地点: 西安
    授课时间: 2天
    授课顾问: 陈代友
    开课时间: 2017-10-24
    市场报价: 2200
    购买价格: 3800
    课程排期
    开课城市 开课日期 授课周期
    审核时间: 我要报名2017-09-26 13:45:50
    注:参加该培训课程,可联系在线客服。
    了解课程
      
    培训背景

    全面预算管理,是利用预算对企业内部各部门、各单位的各种财务及非财务资源进行分配、考核、控制,以便有效地组织和协调企业的生产经营活动,完成既定的经营目标。MBA、EMBA等各类商管教育均将全面预算管理作为一项重要的组织规划工具涵括在内。

    预算是一种系统的方法,用来分配企业的财务、实物及人力等资源,以实现企业既定的战略目标。企业可以通过预算来监控战略目标的实施进度,有助于控制开支,并预测企业的现金流量与利润。

    培训收益

    1、理清对全面预算的认识与功能定位,了解预算的意义;

    2、了解公司预算与各部门工作的关系,调动各阶层协同反应能力,谋求整体利益最大化;

    3、增强对预算过程的了解和编制技巧的认识, 学习预算管理和控制的实际操作;

    4、确定企业当前的全面预算管理的重点和难点, 为实施预算控制奠定认识基础。

    培训对象

    各类企业的董事会成员、高中级管理层、各级财务管理人员,如集团主管财务的副总经理、总会计师、财务总监、财务部总经理、财务经理财务主管及其他管理人员等。

    主讲专家

    陈代友老师   百朗特约培训师,中国注册会计师,中国注册税务师,西南财经大学财务管理硕士,清华财务高级研修班培训讲师,四川攀枝花东泰投资公司总经理,青海奥凯煤业集团财务中心财务总监,中航工业凯天电子股份有限公司(国企)副总经理,台湾东泰集团(大陆)地区总部集团财务总监、台湾东泰集团(大陆)地区营运副总裁

    培训内容

    第一讲:预算管理的概述


    1、什么是预算及预算管理

    2、全面预算管理的特点

    3、为什么要导入全面预算管理

    4、预算管理的功能

    5、预算管理目标

     

    第二讲:全面预算管理的基础

    1、高层领导重视与全员参与

    2、健全的预算组织体系

    预算管理委员会及工作小姐的职责

    3、完善的预算管理制度和管理信息统计体系

    4、建立配套的绩效考核体系

     

    第三讲:全面预算的内容

    一、业务预算

    1、销售预算

    2、生产预算

    3、采购预算

    4、成本费用预算

    二、财务预算

    1、资本预算

    2、现金预算

    3、预计资产负债表

    4、预计利润表

    5、预计现金流量表

    三、确定全面预算编制方法

    1、固定预算

    2、弹性预算

    3、滚动预算

    4、零基预算

    5、概率预算

    四、年度预算的编制

    1、年度目标确定:收入为导向、成本导向、利润导向

    2、目标利润测算:增长百分比法、量本利分析法、资产报酬率法、战略目标分析法

    3、目标利润的可行性分析:与历史数据对比,同行业水平对比,与销售等部门讨论

    4、销售额测算:量本利法、销售利润率法

    5、销售量测算

    6、生产测算:确定年度生产量并进行分解,编制直接材料、直接人工、制造费用预算。

    7、采购测算

    8、成本费用测算:倒挤法、成本费用利润率法、销售毛利率法

    9、现金流量测算:销售回款百分比法

    10、汇总与审批全面预算

    六、合理安排全面预算编制时间

     

    第四讲:全面预算的执行与控制

    一、预算执行控制责任体系

    二、预算执行控制重点

    三、预算执行控制方法

    四、预算项目的具体控制

    五、预算追加—例外原则

    六、预算调整—目标调整

    1、预算调整—资源配置调整

    2、预算调整—流程调整

    七、预算分析

    1、责任体系

    2、分析内容

    3、分析形式

    4、分析会议

    5、分析方法

     

    第五讲:全面预算的考核

    1、传统的预算考核偏重于财务指标

    2、预算考核—沃尔比重评分法,特别适合集团企业考核

    3、预算考核组织

    4、预算考核方法

     

    5、预算考核程序

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