管理預(yù)算與財務(wù)管理

1.財務(wù)報表綜合分析
通過練習(xí)確定現(xiàn)金周期
財務(wù)管理的兩個基本問題
損益表與資產(chǎn)負(fù)債表的關(guān)系
流動資金與現(xiàn)金周轉(zhuǎn)
三張報表聯(lián)動分析

2.成本分類與控制
按作業(yè)或產(chǎn)量變化的分類
貢獻(xiàn)與結(jié)構(gòu)性成本
制造成本
制造費(fèi)用帳戶設(shè)計
資本化與費(fèi)用化
成本計算書

3.預(yù)算致勝
公司計劃的過程
公司計劃內(nèi)容模型
年度預(yù)算內(nèi)容
預(yù)算與業(yè)務(wù)決定因素
實(shí)際與預(yù)算的報告

4.經(jīng)營決策
盈虧平衡分析
營運(yùn)杠桿
標(biāo)桿
精益
營運(yùn)財務(wù)
總成本方法
預(yù)測比較

5.資本預(yù)算
項(xiàng)目選擇
資本預(yù)算運(yùn)用
資本預(yù)算控制


1. Analysis of financial statement
Establishing cash cycle by exercise
Two basic financial questions
The relationship between balance sheet and income statement
Working capital and cash cycle
Three statements integrated

2. Costs classification and control
Cost classified by changes in activities or volume
Contribution and structured cost
Manufacturing cost
Burden accounts design
Capitalized or expensed
Cost calculation book

3. Budget to win
Corporate planning process
Business planning content model
The annual budget
Key factors of the budget / business
Reporting performance vs. budget

4. Operating decision
Break even analysis
Operating leverage
Benchmarking
Lean
Operation finance
Total costs approach
Forecast comparison

5. Capital budget
Project selection
Appropriation
Capital budget control