《超越数字、掌控预算》

企业财务税务部门，大中型企业，行业企业协会

资源稀缺导致需要预算的指引和约束。资源的稀缺性是经济学的基本命题，同时构成对预算的一种硬约束。世界上的资源―资金资源、人力资源、自然资源都是有限的，而可供企业支配的经济资源更加稀缺。怎样利用好有限的资源就需要通过预算做出选择和安排。

Course Content课程具体内容:
Unit1 为什么需要预算？预算能干什么？Why Budgeting？What’s the important role of budget for a company?
? 什么是预算？为什么需要预算？预算能帮我们干什么？What is Budget? Why do we need Budget? What’s the important role of budget for a company?
? 谁需要预算？谁来做预算？怎样才能做好预算工作？预算编制的方法？Who is interested in Budgeting? Who performs Budgeting? How to process budget successfully?? What’s Budgeting methodology?
? 怎样用预算管理企业？预算能考核企业业绩吗？How to use Budget to operate a company? Does budget help measure the company’s achievements?
? 怎么召开预算编制会议？How to organize Budget meeting?
? 怎样做预算分析？How to fulfill a budget analysis?
? 超了预算怎么办？怎样让预算得到有效执行？How to handle it when expenditure is over budget? How to execute the budget effective in daily operation?
? 国内外公司编制预算的做法What’s the best practice of budgeting in domestic and oversea companies.
? 案例及讨论Case study and Discussion

Unit2 预算的编制、执行及调整Process for Budget preparation, execution and adjustment
? 预算的编制流程Process for budgeting
? 跨国公司战略规划的步骤Steps of strategy planning used by multinational companies.
? 如何用事前管理代替事后管理？How to achieve Pre-managing instead of post-managing.
? 预算管理的过程控制Process control on budgeting management
? 损益表的编制思路Road map for preparing P&L budget statement
? 资产负债表编制Road map for preparing BS budget statement
? 现金流量表编制Road map for preparing Cash flow budget statement
? 案例及讨论Case Study and Discussion

Unit3 预算管理的技术手段，分享预算的“五大”技术工具Budget management tools & skills, Sharing the “Big Five” method for Budgeting management
? 5W2H
? SMART
? 20/80原则 20/80 principle
? 标准成本 Standard Costing System
? 功能强大的预算管理系统Powerful functional Budget management System --- ERP/Hyperion
? 案例及讨论 Case Study and Discussion

Unit4 预算管理的七大步骤，解密预算管理的“Operate”模式 “Seven” steps of budget execution ――“Operate” model
? 步骤1：设定和明确企业目标Step1： Set organization objective & Defines Business goals
? 步骤2：建立预算政策和操作程序Step2： Establish budget policy and procedure，Formalize planning and control
? 步骤3：全面预算，全员参与Step3： Each unit budget：each unit proposes their budget
? 步骤4：管理层与董事会质询与批准Step4： Management team review and get Board approval，Goal congruence - bring goals together
? 步骤5：分解职责，落实责任，关注业务行为，确保预算得到执行（董事会、管理层、经营团队、业务部门、人事部门、财务部门、审计部门的职责分工）Step5： Allocate the responsibilitie, delegate the authorities, and pay attention to business activities to ensure the fully execution of the budget (segregation of duties among board, management, executive team, business department, HR, finance and audit)
? 步骤6：预算跟踪与评价Step6： Keep trial score
? 步骤7：预算执行情况评估及改进Step7： Evaluate the budget execution and keep improvement
? 案例及讨论 Case study & Discussion

Unit5 预算管理遇到的典型问题及解决之道，破解预算管理的九大难题 Solve typical issues of budget management, work out 9 difficulties in budget management

《财务技术》培训中心cfoteam讲师团队核心成员；
《财务经理人》学院高级讲师；
《首席财务官》杂志社 顾问；
《财务技术》研究中心特聘专家；
资深财务管理顾问，具有十多年国际顶尖公司的企业运营和财务管理经验，曾任职于IBM控股和某中央企业多年，具有坚实的理论基础，丰富的实战工作经历和管理经验，他结合国内外先进的财务管理实践，为多家上市公司和民营企业建立先进的财务管控体系进行过策划，指导并提供帮助和辅导，取得了非常好的效果；