管理預算與財務管理

1.財務報表綜合分析
通過練習確定現金周期
財務管理的兩個基本問題
損益表與資產負債表的關系
流動資金與現金周轉
三張報表聯動分析

2.成本分類與控制
按作業(yè)或產量變化的分類
貢獻與結構性成本
制造成本
制造費用帳戶設計
資本化與費用化
成本計算書

3.預算致勝
公司計劃的過程
公司計劃內容模型
年度預算內容
預算與業(yè)務決定因素
實際與預算的報告

4.經營決策
盈虧平衡分析
營運杠桿
標桿
精益
營運財務
總成本方法
預測比較

5.資本預算
項目選擇
資本預算運用
資本預算控制


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