《超越数字，掌控预算》课程介绍

《财务技术创造价值》系列课程之—
《Beyond Number、Operate Budget》

Course Profile  Course Introduction 课程导入:
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。Resource scarcity results in the need of budgeting to direct and control. The scarcity of resource has been being an economic foundational topic, as well as a hard constraint on Budgeting. All kinds of resources in the world is limited, such as capital resource, human resource and nature resource. Compared with that, the resource which is possessed by Enterprises is sparser. So through a proper selection on and arrangement for the limited resource, Budget from the entire company’s perspective is a good way on how to make the best use of the limited resources.

“如果你无法用数字表达你所知道的东西，那么实际上你所知无多；如果你所知无多，就无法管理企业。” ---GE前CEO 韦尔奇
“If you cannot express what you know with figures, it means that you do not know it well actually. If you do not know it well, you cannot run business well.”---Jack Welch ex-CEO of GE
Benefit from this seminar通过本次培训您将可以得到以下收益：
l  讨论预算的“一大”中心理念To identify “One” core concept of budget.
l  练习预算的“三大”核心业务To practice “Three” key activities in budgeting.
l  分享预算的“五大”工具和技术To learn “Five” most useful tools and techniques on budgeting.
l  解密预算的“七大”步骤“Operate”模式To demonstrate “Seven” steps and operating modules of budgeting
l  破解预算的“九大”难题To solve “Nine” most difficulties about budgeting.
Below is the potential candidates to attend this seminar 下列人士应该参加本次培训：
在企业中负责财务预算编制管理的CFO、财务总监、财务经理、总会计师、财务分析师、会计主管等专业人士。
This course is tailored for Financial executives such as CFO, Financial director, finance controller, treasurer. Besides, Finance manager, Head of finance, Finance analyst, Accounting manager and other finance field professionals could also benefit from this seminar.
The Instructor  Introduction我们特别邀请到资深财务培训及咨询专家：
Mr.xiao,财务网创建者之一；清华大学财务总监班特邀讲师;《首席财务官》杂志顾问；中国《管理会计》研究中心发起人之一；多家管理咨询公司和机构（普尔摩、和君、中国财税咨询网、首席财务官杂志社、众行）资深财务管理顾问，财智东方研究院 特聘专家，具有十多年国际顶尖公司的财务管理经验，曾担任IBM中国控股工厂财务经理，北京某大型手机制造营销公司财务总监，他坚实的理论基础加上丰富的实战工作和管理经验，结合国内外的财务管理体系，为多家企业建立过财务管理模式，他曾经服务过的客户有IBM(中国)有限公司、北京诺基亚首信通信有限公司、中国兵器工业集团、长虹佳华、苏州泰科电子、清华财务总监班、中信建投等。Mr.Xiao,One of founders of financial executive Website “Finance & Control for managers” . A specially invited lecture by TsingHua University CFO training program; Senior consultant of《CFO World》( one top Magazine in Financial Director professional); One of initiators of the Institute of Research and Development on “China Management Accounting”; Served as senior financial consultant for several consulting companies and organizations such as Promo普尔摩、Hejun和君、China tax consultant web中国财税咨询网、《CFO World》 magazine首席财务官杂志社、Zhongxing众行….. Special invited expert of research&develop Institute智东方研究院). With 10+ years management experience on finance and accounting in MNCs (including 7 years in IBM China Wholly owned manufactory plant), plus 5 years management experience on non-finance fields in a well-known state owned enterprise. Mr.xiao has a solid theoretical knowledge and rich experience in operation and management. He also helped many companies build up an effective and efficient financial management model in the past 10 years. The clients Mr.xiao served for including but not limited are IBM China plant, Nokia China plant, CNGC中国兵器工业集, ChongHong IT长虹佳,Tyco Electronics, TsingHua University CFO training program, Zhongxing Jiantou中信建投 …, etc.
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?
l  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?
l  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?
l  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?
l  怎么召开预算编制会议？How to organize Budget meeting?
l  怎样做预算分析？How to fulfill a budget analysis?
l  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?
l  国内外公司编制预算的做法What’s the best practice of budgeting in domestic and oversea companies.
l  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
l  预算的编制流程Process for budgeting
l  跨国公司战略规划的步骤Steps of strategy planning used by multinational companies.
l  如何用事前管理代替事后管理？How to achieve Pre-managing instead of post-managing.
l  预算管理的过程控制Process control on budgeting management
u  损益表的编制思路Road map for preparing P&L budget statement
u  资产负债表编制Road map for preparing BS budget statement
u  现金流量表编制Road map for preparing Cash flow budget statement
u  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
l  5W2H
l  SMART
l  20/80原则  20/80 principle
l  标准成本 Standard Costing System
l  功能强大的预算管理系统Powerful functional Budget management System --- ERP/Hyperion
l  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
l  步骤1：设定和明确企业目标Step1： Set organization objective & Defines Business goals
l  步骤2：建立预算政策和操作程序Step2： Establish budget policy and procedure，Formalize planning and control
l  步骤3：全面预算，全员参与Step3： Each unit budget：each unit proposes their budget
l  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
l  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)
l  步骤6：预算跟踪与评价Step6： Keep trial score
l  步骤7：预算执行情况评估及改进Step7： Evaluate the budget execution and keep improvement
l  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

=============================