Al9879
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企业全面预算管理高级实务（深圳，9</SPAN>月29-30</SPAN>日）</SPAN></SPAN> 【培训日期】</SPAN>2009</SPAN>年9</SPAN>月29-30</SPAN>日</SPAN></SPAN> 【培训地点】</SPAN>深圳</SPAN></SPAN> 【培训对象】</SPAN>财务总监、财务经理及会计等相关中高层领导者；会计师、税务师事务所等中介机构负责人；财务部、投资部门、资产管理部门、业务发展部门相关人员。</SPAN></SPAN> 【课程收益】</SPAN></SPAN> 帮助学员准确、高效地编制出合理的预算，使预算得到有效的实施，避免超成本的经营，充分运用预算这一管理工具控制公司的整体运作，将公司每个人纳入到全面预算管理体系，把企业的经营目标转化成执行者操作的依据，通过差异分析，跟踪预算执行状况，及时制定改善行动计划。</SPAN></SPAN> </SPAN> 【课程大纲】</SPAN></SPAN> 一、从“两个半”缺陷说起------</SPAN>什么是预算</SPAN></SPAN> </SPAN></SPAN>■</SPAN>形象理解预算的定义与特点</SPAN></SPAN> </SPAN></SPAN>■</SPAN>正确理解预算的功能与作用</SPAN></SPAN> </SPAN></SPAN>■</SPAN>公司预算与公司计划的异同点</SPAN></SPAN> </SPAN></SPAN>■</SPAN>预算管理的内容与分类</SPAN></SPAN> </SPAN></SPAN>■</SPAN>预算控制与内部控制的相互关系</SPAN></SPAN> </SPAN> 二、预算管理中组织结构的流程化整合</SPAN></SPAN> ■</SPAN>组织流程化整合的原则</SPAN></SPAN> </SPAN></SPAN>■</SPAN>组织流程化整合的程序</SPAN></SPAN> </SPAN></SPAN>■</SPAN>组织流程化整合的方法</SPAN></SPAN> </SPAN></SPAN>■</SPAN>预算管理组织的构建</SPAN></SPAN> </SPAN></SPAN>■</SPAN>公司治理结构与公司预算的相互关系</SPAN></SPAN> </SPAN></SPAN>■</SPAN>公司治理结构与预算组织体系</SPAN></SPAN> </SPAN></SPAN>■</SPAN>预算执行组织的构建</SPAN></SPAN> </SPAN> 三、预算目标的制定</SPAN></SPAN> </SPAN></SPAN>■</SPAN>公司战略与预算管理的关系</SPAN></SPAN> ■</SPAN>不同战略导向如何选择预算管理模式</SPAN></SPAN> </SPAN></SPAN>■</SPAN>影响预算制定的因素分析</SPAN></SPAN> ■</SPAN>如何确定与分解具体预算目标</SPAN></SPAN> </SPAN></SPAN>■</SPAN>如何设置预算目标的评估指标</SPAN></SPAN> </SPAN></SPAN> 四、几种预算编制程序的比较与选择</SPAN></SPAN> </SPAN></SPAN>■</SPAN>自上而下式</SPAN></SPAN> ■</SPAN>自下而上式</SPAN></SPAN> ■</SPAN>上下结合式</SPAN></SPAN> ■</SPAN>预算内容的相互衔接</SPAN></SPAN> </SPAN> 五、预算编制方法的选择</SPAN></SPAN> </SPAN></SPAN>■</SPAN>传统编制方法的缺陷</SPAN></SPAN> </SPAN></SPAN>■</SPAN>弹性预算方法</SPAN></SPAN> </SPAN></SPAN>■</SPAN>零基预算方法</SPAN></SPAN> </SPAN></SPAN>■</SPAN>滚动预算方法</SPAN></SPAN> </SPAN> 六、预算编制过程中的其他技术性问题</SPAN></SPAN> </SPAN></SPAN>■</SPAN>预算编制应当遵循的基本原则</SPAN></SPAN> </SPAN></SPAN>■</SPAN>正确选择预算编制期间</SPAN></SPAN> </SPAN></SPAN>■</SPAN>正确处理预算与预测的关系</SPAN></SPAN> </SPAN> 七、预算报告制度的建立</SPAN></SPAN> ■</SPAN>预算报告系统的几种模式比较</SPAN></SPAN> </SPAN></SPAN>■</SPAN>责任预算主体的构建</SPAN></SPAN> </SPAN></SPAN>■</SPAN>预算报告制度的内容确定</SPAN></SPAN> </SPAN></SPAN>■</SPAN>预算报告的方式与频率安排</SPAN></SPAN> </SPAN></SPAN>■</SPAN>预算责任界定中的差异计算与分析</SPAN></SPAN> </SPAN></SPAN>■</SPAN>预算责任报告中的其他问题</SPAN></SPAN> </SPAN></SPAN> 八、预算执行过程中的调控</SPAN></SPAN> </SPAN></SPAN>■</SPAN>预算调控的主要内容</SPAN></SPAN> </SPAN></SPAN>■</SPAN>预算监控主体的构建</SPAN></SPAN> </SPAN></SPAN>■</SPAN>预算监控的重点对象与方法</SPAN></SPAN> </SPAN></SPAN>■</SPAN>预算调整的基本原则</SPAN></SPAN> </SPAN></SPAN>■</SPAN>预算调整的产生条件</SPAN></SPAN> </SPAN></SPAN>■</SPAN>预算调整的基本程序</SPAN></SPAN> </SPAN></SPAN>■</SPAN>预算调整的审批权限</SPAN></SPAN> </SPAN></SPAN>■</SPAN>预算调控中的预算仲裁</SPAN></SPAN> </SPAN></SPAN> |