Instructor: Financial Master , Financial manager experience from 5OO Strongest company, consulting manager, involved in SGM cost system development.
参加对象：财务总监、
财务经理/主管、预算专员、
成本控制经理及财务相关人员。
课程大纲：
1. 预算管理总览Bird-view Budget Control
Ø 从企业的经营战略看预算的作用The budget Role ion the eye of strategy
Ø 制定预算的主要假设指标Assuming indicators for budget
——福特汽车案例Refer: Ford Case
Ø 预算的指导原则与方法Budget guidance and practice
·流动计划Current Plan
·流动预算Current Budget
·行动的约束Action deficiency
2.预算管理实务Budget Management practice
Ø 销售预算、Sales budget ,
Ø 生产预算过程Production budget
Ø 材料采购与存货预算过程Purchase and Inventory budget
Ø 直接人工预算过程Direct Labor Budget
Ø 制造费用预算工作Burden Budent
Ø 单位产品成本预算过程Units product o costs budget
Ø 销售及行政管理费用预算过程Sales and admin Expenses Costs
Ø 营业外收支预算过程Non trade expenditure budget
Ø 人力计划、生产计划预算过程Labor plan , and production plan process
Ø 损益预算与资产负债预算过程P&L and Balance Sheet Budget
3.预算的落实与修正Budget executive and Amendment
Ø 修正预算的前提Pre condition for amendment
Ø 修正预算的指标Indicators amendment
Ø 修正预算的程序Budget amendment procedure
Ø 预算控制与落实Budget and Implementation
4.成本控制总览Bird-view Costs Management
Ø 从企业的经营战略来确定成本目标To determine costs target by the strategy.
Ø 确定企业成本目标的方式The Methods to determine the target costs
Ø ——用财务工具来确定成本目标Financial Tool to determine the target costs
Ø ——用市场工具来确定成本目标Market tool to determine costs target
Ø 管理决策的相关成本The relevant costs for decision
Ø 成本控制方法论Costs control system
Ø 杠杆法与不断改进Benchmark and Improvemnt
Ø 成本分解分析COSTS breakdown analysis
Ø 传统成本核算与控制的局限Constraints in the traditional costs control and calculation
Ø 成本核算与控制发展新发展Costs Calculation and control development
5.成本风险的化解方法To prevent costs risks
Ø 成本失控的预兆 The indicators for costs control
Ø 供应链全程成本管理Costs Chain
Ø 看板管理法Kanban
Ø ——7种常见的浪费与消除方法Seven ways to lower costs
6.成本控制实务Costs Control Practices
Ø 组织机构对成本的影响Organization effects on costs
Ø 经营方案对成本的影响Operating projects on Costs
Ø 全面质量成本Total quality costs
Ø 税收成本控制Taxation costs
Ø 资金控制Cash Control
Ø 应收帐款控制Accounts Receivable Control
Ø 库存控制Inventory Control
Ø 固定资产控制Fixed Assets Control