管理预算与财务管理

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楂绾ц储＄浜哄濡CFO璐㈠＄诲浼璁°璧ュ绠＄绛琛涓烘缁



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John Wang. ユ15骞磋法藉璐㈠＄缁,8骞村硅甯缁. 惧ㄤ娴烽ㄦ苯杞,娣
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澹,缇介ㄦ苯杞ぇ瀛GMU杩淇MBA瀵煎

璇剧澶х翰

妯″涓锛Module one锛
? 杩缁涔纭瀛objectibe by exercise
? 娴cash flow
? ㄦthe cash cycle
? 璧娴flow of funds
? 璐㈠＄涓や釜烘two basic financial questions
? ㄦ琛ㄤ淇℃information found on the income statement
? ㄨ浜ц鸿〃淇℃information found on the balance sheet
? 璧浜ц鸿〃the balance sheet
? 琛ㄤ浜ц鸿〃崇郴the relationship between 
? 娴ㄨ涓ㄨ浆working capital and cash cycle
? 璐㈠℃ュfinancial report
? 妗渚锛跺ヨ〃Sample:net income statement
? 妗渚锛璧浜ц鸿〃sample:balance sheet
? ╄藉搴measurement of profitability
? 妗渚锛ROI涓RONA姣杈
? 缁涔锛╄藉搴exercise: measurement of profitability
? 浜瑙ｈwell-known
? 变韩ヨshare-knowledge

妯″浜锛Module two锛
? 绫costs classifications
? 浣涓浜ч绫costs classified by changes in activities  or valume
? 缁涔妗渚锛璐＄фexercise:contribution and structured costs
? 堕manufacturing costs
? 堕璐圭ㄥ疯璁burden accounts design
? 缁涔妗渚锛堕璐圭exercise: manufacturing expenses
? 绘total costs
? 缁涔妗渚锛宸ョ锛堕涓涓engineering,manufacturing and commercial costs
? 璺ㄥ藉规涓℃special terminology for mncs
? 捐〃锛杩ヨ础фCHART锛CONTRIBUTION AND STRUCTURAL COSTS
? 捐〃锛跺ヤCHART锛REVENUE AND COSTS
? тdepreciation and amortization
? 璧capital expenditure
? ф规methods of depreciation
? 浣棰DOUBLE DECLING BALANCE METHOD
? 姝ョ寸嚎фMULTIPLE STRAIGHT LINE METHODS
? ф规瀵逛跺璐㈠＄褰卞Depreciation methods used for tax and financial analysis
? 璧浜у绫伙浣跨ㄥ藉хAsset classification,useful life and depreciation rates
? 璧涓垂ㄥCAPITALIZE AND EXPENSES
? 宸ヨ绠＄涓METHODS OF TOOL AMORTIZATION

妯″涓(Module three)
? objective
? 堕璐圭 bUrden 
? 妗渚锛堕璐圭ㄥ虹exercise: Burden Bases
? 浣涓ACTIVITY-bASEd costing(abc)
? 浣涓 妗渚绌ABC CASE STUDY
? 璁″杩绋CORPORATE PLANNING PROCESS
? 捐〃锛璁″瀹规āchart:Business planning content model
? 捐〃锛璁″磋chart: PLAN TO WIN
? 琛杩---瀹㈡风寤虹TABLE: vision-total customer enthusiasm
? 涓哄缂惰BUDGETING AT the FIRM 
? 骞村害棰绠THE ANNUAL BUDGET
? 涓棰绠杩绋THE BUDGET AS BOTTOM-UPPROCESS
? 浼涓棰绠涓绠＄RELATIONSHIP BETWEEN bUDGET AND THE BUSINESS PLAN
? 冲璁″涓绠抽绱KEY DETERMINANTS OF THE BUDGET/BUSINESS PLAN
? ㄩ㈠/ㄩ绠瀵肩浜х嚎棰绠GROUP/DIVISION BUDGET  GUIDANCE TO PLANTS
? 浜чPRODUCTION VOLVMES
? 浜х嚎棰绠PLANTS BUDGETS
? 棰绠绫诲THE FIRMBUDGET CATEGORIES
? 存浜哄伐棰绠direct labour budget
? 涓汉宸ユ崇跺labour-related costs development
? 瀹涓绠ュReporting performance vs budget
? 妗渚锛   棰绠ュexercise: Budget Report
? ㈤缁涔Team Exercise 

妯″(Module FOURQQUE)
? 纭OBJECTIVE
? 浜钩琛″BREAK-EVEN ANALYSIS
? 缁涔:浜钩琛＄瑰EXERCISE锛BREAK-EVEN锛BEP锛
? 缁涔:浠EXERCISE锛PRICE REDUCTION
? --╁荤SUMMARY COSTS/VOLUME/PROFIT ANALYSIS
? ヨOPERATING LEVERAGE
? 妗渚:ヨEXERCISE: OPERATING LEVERAGE
? BENCHMARKING
? 璧椹卞ㄥINVESTMENT DRIVERS
? 浣┍ㄥUNITS COSTS dRIVERS
? 甯歌General questions
? 绮剧/姝ヨ储lean/synchronous financial
? 绮剧/姝ュ堕lean/synchronous manufacturing
? 缂╃簿堕浜やㄦlEAN MANUFACTURING LEAD TIME REDUCTION
? 浼缁缁缁杞㈠板伐虫敞姒蹇
? 绘规total costs approach
? 棰娴姣杈 forecast comparison 

妯″浜(Module FIVE)
? OBJECTIVES纭
? PROJECT SELECTION椤圭
? APPROPRIATION璧绠杩
? FORM锛 APPROPRIATION REQUEST璧绠琛ㄦ



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