全面预算管理与成本控制

1.成本的基础定义

* 成本分类

2.战略成本概念

保本点

3.提高公司成本核算系统的精确度

*成本核算的条件

* 各种成本核算方法

- 标准成本法

-非标产品成本

4.现代新型成本核算模式:作业成本法

* 作业成本法的原则:

- 作业分析

- 成本源的概念

* 作业成本法的运作条件

5.成本控制原则和方法

* 控制方法

* 关键成本控制点

6．成本消减的方法

7.业务计划的目的

*预算管理前提条件

8定义项目预算

*预算中考虑的事件

*预算中要考虑的风险

* 预测将来的财务状况

9制定财务计划

* 三大财务报表的预算逻辑及之间的关系

* 理解现金流量表

10测财务结果

* 评估计划的可信度

* 了解项目预算的关键参数

11.业务预算的分析

*业务预算的可行性分析

*公司年度预算

* 准备每月的发展计划书

12.年度预算

* 财务编制逻辑

* 销售预算、生产预算、管理预算和

*现金预算的编制

* 预算编制的协调与沟通

13.预算的跟踪

* 难点剖解：人为因素

Outline:

1. Some definitions about cost  

*Costs classfication

2. Strategy Costs Concept

* Break-even point

3. Improving your cost evaluation accuracy

* Prerequisite for Costs Calculation

* The different methods of evaluation:

 - Standard costing

 -Non standard costing

4. New cost evaluation method: ABC

* The principles of ABC

  - Activities analysis

  - Cost driver concept

* Prerequisite for ABC

5. Principle and method of cost control

* Methods of cost control

* Key cost control points

6.Costs Cut-Down Plan

7. The goal of business-plan

*Prerequisite for Budget

8．Defining the contents of a business-plan

* Events considered in budget

* Risks considered in Budegt

* Forecasting your financial situation

9 Building up a financial plan

* The business-plan logic and relationships between three basic financial statements

* Understanding the Cash flow statement

10.Forecasting the financial results

* Appreciating the credibility of a business-plan

* The key parameters of a business-plan

11.Business-plan analysis

* Feasibility analysis of business-plan

* Annual budget

* Building a monthly plan

12.Annual Budget

* The logic of budget processing

* How to process sales, production, management and *

*cash budget

* Coordination and communication

- How to execute a budget

13.How to follow up a budget

* Human factors in budget control