《管理預(yù)算與財(cái)務(wù)管理》課程大綱
模塊一
Module one

通過(guò)練習(xí)確定學(xué)習(xí)目標(biāo)
Objective by exercise
現(xiàn)金流
Cash flow
現(xiàn)金周期
The cash cycle
資金流
Flow of funds
財(cái)務(wù)管理的兩個(gè)基本問(wèn)題
Two basic financial questions
在損益表上發(fā)現(xiàn)信息
Information found on the income statement
在資產(chǎn)負(fù)債表發(fā)現(xiàn)的信息
Information found on the balance sheet
資產(chǎn)負(fù)債表
The balance sheet
損益表與資產(chǎn)負(fù)債表的關(guān)系
The relationship between
流動(dòng)資金與現(xiàn)金周轉(zhuǎn)
Working capital and cash cycle
財(cái)務(wù)報(bào)告
Financial report
案例：凈收入表
Sample: net income statement
案例：資產(chǎn)負(fù)債表
Sample: balance sheet
盈利能力的度量
Measurement of profitability
案例：ROI與RONA的比較
練習(xí)：盈利能力的度量
Exercise: measurement of profitability
了解訊息，
Well-known
共享知識(shí)
Share-knowledge

模塊二
Module two

成本分類
Costs classifications
按作業(yè)或產(chǎn)量變化的分類
Costs classified by changes in activities or volume
練習(xí)案例：貢獻(xiàn)與結(jié)構(gòu)性成本
Exercise: contribution and structured costs
制造成本
Manufacturing costs
制造費(fèi)用帳戶設(shè)計(jì)
Burden accounts design
練習(xí)案例：制造費(fèi)用
Exercise: manufacturing expenses
總成本
Total costs
練習(xí)案例：工程，制造與商業(yè)成本
Exercise: engineering, manufacturing and commercial costs

跨國(guó)公司特有的業(yè)務(wù)術(shù)語(yǔ)
Special terminology for mncS
圖表：運(yùn)營(yíng)貢獻(xiàn)與結(jié)構(gòu)性成本
Chart：Contribution and Structural Costs
圖表：收入與成本
Chart：Revenue and Costs
折舊與攤銷
Depreciation and amortization
資本支出
Capital expenditure
折舊方法
Methods of depreciation
雙倍余額遞減法
Double decline balance method
分步直線折舊法
Multiple straight Line Methods
折舊方法對(duì)于稅收和財(cái)務(wù)的影響
Depreciation Methods Used for Tax and Financial Analysis
資產(chǎn)分類，使用壽命和折舊率
Asset Classification, Useful Life and Depreciation Rates
資本化與費(fèi)用化
Capitalized and Expensed
工裝管理與攤銷
Methods of Tools Amortizations
模塊三
Module three
目標(biāo)
Objective
制造費(fèi)用
Burden
案例：制造費(fèi)用基礎(chǔ)
Exercise: Burden Bases
作業(yè)成本
Activities-Based Costing(ABC)
作業(yè)成本 案例研究
ABC Case Study
公司計(jì)劃的過(guò)程
Corporate Planning Process
圖表：公司計(jì)劃內(nèi)容模型
Chart: Business planning content model
圖表：計(jì)劃致勝
Chart: PLAN TO WIN
表：遠(yuǎn)景---客戶熱情的建立
Table: vision-total customer enthusiasm
為公司編制計(jì)劃
Budgeting at the firm
年度預(yù)算
The Annual Budget
自下而上的預(yù)算過(guò)程
The Budget As “Bottom –up” Process
企業(yè)預(yù)算與計(jì)劃的管理
Relationship Between Budget and The business Plan.
決定計(jì)劃與預(yù)算的關(guān)鍵因素
Key Determinants of the Budget/Business Plan
用集團(tuán)公司/分部預(yù)算指導(dǎo)生產(chǎn)線的預(yù)算
Group/Division Budget Guidance To Plants
產(chǎn)量
Production Volumes
生產(chǎn)線的預(yù)算
Plants Budget
公司預(yù)算類別
The Firm Budget Categories
直接人工預(yù)算
direct labour budget
與人工有關(guān)的成本制定
Labor-related costs development
實(shí)際與預(yù)算的報(bào)告
Reporting performance vs budget
案例： 預(yù)算報(bào)告
Exercise: Budget Report
團(tuán)隊(duì)練習(xí)
Team Exercise
團(tuán)隊(duì)練習(xí)一
Team exercise one
團(tuán)隊(duì)練習(xí)二
Team exercise two
模塊四
Module Four
確定目標(biāo)
Objective
盈虧平衡分析
Break-Even Analysisi
練習(xí):盈虧平衡點(diǎn)分析
Exercise：Break-Even（BEP）
練習(xí):降價(jià)
Exercise：Price Reduction
本-量-利分析總結(jié)
Summary Costs/Volumes/Profits Analysis
營(yíng)運(yùn)杠桿
Operating Leverage
案例:營(yíng)運(yùn)杠桿
Exercise: Operating Leverage

標(biāo)桿
Benchmarking
投資驅(qū)動(dòng)原
Investment Drivers
單位成本驅(qū)動(dòng)原
Units Costs Drivers
常見問(wèn)題
General questions
精益/同步財(cái)務(wù)
lean/synchronous financial
精益/同步制造
lean/synchronous manufacturing
縮短精益制造交付周期
Lean Manufacturing\Lead Time ReductionN
傳統(tǒng)組織轉(zhuǎn)換到工廠關(guān)注的概念
Traditional organization transition to factory focus concept
總成本方法
Total costs approach
預(yù)測(cè)比較
Forecast comparison
模塊五
Module Five
Objectives
確定目標(biāo)
Project Selection
項(xiàng)目選擇
Appropriation
資本預(yù)算運(yùn)用
Form： Appropriation Control
資本預(yù)算控制

課程范圍：
 Accounting essentials: booking transactions…cash and accrual methods…assets, liabilities and capital
 會(huì)計(jì)基礎(chǔ)：會(huì)計(jì)交易，收付實(shí)現(xiàn)制與權(quán)責(zé)發(fā)生，資產(chǎn)，負(fù)債務(wù)與權(quán)益
 Reading annual reports: reading and understanding financial statements...SEC requirements...forms and meanings of the Auditor's Opinion...the importance of footnotes in financial statements
 年度報(bào)表閱讀：閱讀和理解財(cái)務(wù)報(bào)表---證監(jiān)會(huì)的要求，審計(jì)師意見的形式與含義，財(cái)務(wù)報(bào)表附注的重要意義
 Seeing your firm from a finance perspective: the organization as an investment tool...classes of investors...WACC and EVA...the importance of cash and flow timing...leverage and risk
 從財(cái)務(wù)角度觀看你的公司：組織是投資工具，投資等級(jí)，資金平均加全成本， 經(jīng)濟(jì)增加值，現(xiàn)金流與現(xiàn)金流時(shí)間的重要性， 杠桿與風(fēng)險(xiǎn)
 Evaluating financial statements: computing financial ratios to assess liquidity, profitibility, levrage and risk...the DuPont formula...merits and pitfalls of financial ratios
 評(píng)估財(cái)務(wù)報(bào)表：計(jì)算財(cái)務(wù)比例評(píng)估流動(dòng)性，獲利性，杠桿和風(fēng)險(xiǎn)性，杜邦分析，財(cái)務(wù)比率的優(yōu)缺點(diǎn)
 Operational budgeting: constructing and using budgets...avoiding pitfalls...budgeting techniques, variances and hierarchies
 運(yùn)營(yíng)預(yù)算：建立和使用預(yù)算。。， 避免陷阱---預(yù)算技術(shù)，差異和組織
 Time value of money: computing time value for money and applying the mathematics of compound interest and present value
 資金的時(shí)間價(jià)值：計(jì)算貨幣的時(shí)間價(jià)值，應(yīng)用利息的復(fù)利和現(xiàn)值
 Capital budgeting: preparing and using capital budgets...applying time value of money...using various mathematical techniques
 資本預(yù)算：準(zhǔn)備和使用資本預(yù)算—使用資金的時(shí)間價(jià)值， 利用各種數(shù)學(xué)技術(shù)
 How financial markets value a business: value models and financial concepts to enhance shareholder value
 金融市場(chǎng)如何為企業(yè)定價(jià)：價(jià)值模型和增加股東價(jià)值的財(cái)務(wù)概念
 Cost analysis, profit planning and exposures to volume/price risks: categorizing costs to make better decisions...determining break-even levels of quantity, price and cost...understanding "operating leverage"
 成本分析，利潤(rùn)計(jì)劃，數(shù)量/價(jià)格風(fēng)險(xiǎn)的問(wèn)題，作出更加決策的成本分類，決定盈虧水平的數(shù)量，價(jià)格和成本。。。理解“經(jīng)營(yíng)杠桿”

《管理預(yù)算與財(cái)務(wù)管理》課程目的
用三天的時(shí)間全面理解公司財(cái)務(wù)管理的原則
 Become grounded in all the principles of corporate finance
 在財(cái)務(wù)管理原則方面打下牢固的基礎(chǔ)
 Reduce the risk of financial errors in managerial decision making
 減少管理決策中的財(cái)務(wù)錯(cuò)誤
 Learn how accounting and bookkeeping work
 了解會(huì)計(jì)與薄記的工作
 Discover the ins and outs of financial statements and what can and cannot be learned from
 them
 發(fā)現(xiàn)財(cái)務(wù)報(bào)表內(nèi)外的信息，哪些可以哪些不可以在報(bào)表上了解。
 Understand how budgeting fits into the world of accounting and the primacy of cash flow
 理解如何使預(yù)算與會(huì)計(jì)世界相互一直和現(xiàn)金流的教主地位。
 Gain greater insight into all the principles of corporate finance, including interest and ROI RONA
 更加深入了解公司財(cái)務(wù)的財(cái)務(wù)管理全部原則，包括利息，投資回報(bào)和凈資產(chǎn)回報(bào)
 Find out how a firm allocates its funds to investment opportunities
 發(fā)現(xiàn)公司如何分配其有限的資金進(jìn)行投資
 Gain the skills that will help you make the right buy/lease decisions
 取得實(shí)效的方法幫助你決策是購(gòu)買還是租賃正確。
 Learn how to take advantage of cash discounts offered by vendors
 學(xué)習(xí)如何利用供應(yīng)商提供的現(xiàn)金折扣。
 Make more profitable sales by understanding fixed vs. variable costs
 透過(guò)分析固定成本與變動(dòng)成本做更有利潤(rùn)的銷售
 Monitor operating results to achieve long-term financial goals
 監(jiān)督運(yùn)營(yíng)目標(biāo)實(shí)現(xiàn)企業(yè)的長(zhǎng)期的財(cái)務(wù)目標(biāo)

《管理預(yù)算與財(cái)務(wù)管理》適合對(duì)象
資深經(jīng)理，總經(jīng)理，副總經(jīng)理，各個(gè)部門總監(jiān)/經(jīng)理， 銷售部，市場(chǎng)部，生產(chǎn)部， 制造部組織中管理層以上人員及其他需要掌握公司財(cái)務(wù)管理原則的人士。

《管理預(yù)算與財(cái)務(wù)管理》所屬分類
財(cái)務(wù)稅務(wù)

《管理預(yù)算與財(cái)務(wù)管理》內(nèi)訓(xùn)服務(wù)流程

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