管理预算与财务管理

1.财务报表综合分析
通过练习确定现金周期
财务管理的两个基本问题
损益表与资产负债表的关系
流动资金与现金周转
三张报表联动分析

2.成本分类与控制
按作业或产量变化的分类
贡献与结构性成本
制造成本
制造费用帐户设计
资本化与费用化
成本计算书

3.预算致胜
公司计划的过程
公司计划内容模型
年度预算内容
预算与业务决定因素
实际与预算的报告

4.经营决策
盈亏平衡分析
营运杠杆
标杆
精益
营运财务
总成本方法
预测比较

5.资本预算
项目选择
资本预算运用
资本预算控制


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