制造业生产与健康发展的“跑道”——预算编制与控制
本期价值要点：
一、企业生产产品种类繁多，如何有效的提升预算管理
二、产品生产，业务，市场环境变化波动， 企业如何把握预算的准确性
三、财务部门如何制定各项具体指标，既能满足总部的要求又能使生产部门更好的配合。
F-council将以制造业财务与生产部门如何做好预算配合为切入点，与您相约此次活动，而您所需要做的，仅仅是呆在您的办公室，接起您的电话，轻松加入由F-council为您搭建的专业分享平台，这里不仅有嘉宾的专业分享，也有行业内企业财务预算经验的精彩探讨。让我们与您相约，一起寻找同行业内财务人员关于预算问题的最佳答案。
同行案例
情景一：销售驱动生产量，但可能明年你的销售数量和你的产品结构明显和你的预算不一样，可能会造成实际生产过程中，预算数字和实际数字有很大差异，增加分析难度，同时也会产生疑问为什么你这个销售的预测做的这么不准确。
情景二：产量预测不准确，造成和实际预算差异较大，比如和客户签的合同，比如说4个月我们就要给他货，但是因为产量按不上计划来，所以我们不得不从外面直接购买零件再在公司自己组装后再卖出去，这就造成了预算的较大差异。
情景三：在预算执行的过程中，比如说有新产品要投入，或一些大型的设备要投资，但之前的预算没提到，然后可能要自己重新进行衡量和沟通，看是问总部是否要进行一个预算调整，还是自己这边可以压缩预算，如果是是自己这边压缩预算，预算在做好了以后，在后续的执行过程中，或者说在KPI的一个评价过程中，如果出现偏差，或者出现差异的时候，财务如何与业务部门沟通。
活动内容
一、预算编制与控制分析及处理方法
——预算假设——如何预测可能出现的不确定因素
1.新产品投放，大型设备投资
2.企业规模变动，生产材料的市场价格变动
3. 工厂，设备的维护
4. 物流费用的波动
——预算前——如何做好预算的准备工作
1.预算时间节点的确定
2.前期预算数据的搜集
——预算后——差异的分析及处理
1.产量预测不准确造成和实际预算差异较大——设备产量达不到计划要求，造成实际产量小于预计产量
2.销售数量预测不准确，造成实际生产过程中预算和实际有较大差异——销售数量和产品结构与预算有差异，如何销售预计，以及在执行过程中预算如何及时调整
——预算出现偏差，KPI考核指标的设定及调整
1.预算偏差导致的KPI处理
2.生产，业务信息变化条件下，KPI指标如何调整及处理
3.在企业当前管理水平下，如何决策应运用的ERP模块
二． 财务部门与生产部门预算的沟通及配合
——财务部门在进行预算工作时如何与生产部门良好沟通
1.财务部门在预算前，中，后与生产部门的沟通
——财务预算与生产部门预算理解不同如何协调及执行
特邀分享嘉宾
雪梨 副总裁 协同共享企业服务（上海）股份有限公司
Shelley 曾服务于ITW、Veolia、GM等大型世界500强企业，拥有二十多年丰富的财务高层管理经验，并且有独立授课的经验。曾参与世界最大环境工程的项目的招标设计、评审、过程控制、竣工决算、运营流程设计，也曾完成整个工厂的项目投资，从建工厂，到组织结构、财务框架、内控框架搭建，并获得ITW中国所有BU中第一次全部内审3A级别。
企业嘉宾
捷可勃斯夹头制造（苏州）有限公司 Finance Controller
流程安排：
14:00 会议开始 主持人致辞
14:05 企业嘉宾发言分享（Cony）
——预算假设；预算前，后阶段的差异分析及处理
14:35嘉宾Shelley发言分享
——预算偏差导致的KPI调整及处理
14:50 现场嘉宾探讨——财务部门与生产部门预算的沟通及配合
——预算工作，财务部如何与生产部门沟通（前，中，后三阶段沟通重点）
——财务与生产部门对预算理解不同，如何协调执行
15:15 现场接入提问
15:30 活动结束
Key Point
1. Enterprise have a variety of product, how to improve the budget management effectively
2. How to grasp the accuracy of the budget when the enterprise face to the changeable of the product, business and market environment.
3.How the financial department develop the specific indicators, both can meet the requirements of the headquarters and can make better cooperate with production department.
F-council will meet with you in this activity which focus on the breakthrough point in how the financial department cooperate with production department, what you need to do, is just stay in your office, open your own computer, easily joined professional sharing platform which F-council set up for you. Here not only has the professional share by the guest, but also has the wonderful discussion by the industry enterprise experience.
Peer case
Situation 1: Production drives by sales, but may be your selling quantity and product structure is not the same as your budget in next year. This may cause a big difference between the budget number and the actual number in the actual production process, increase the difficulty of the analysis and will also wonder why your sales forecast is not accurate.
Situation 2: Production forecast is not accurate which will result in difference between forecast and the actual. For example, we have a contract with the client, the order is we must finish the work and give them in four months, but due to the production cannot keep up with the plan, and we have to purchase the parts from outside and to sell again after the assembly, this lead large difference of the budget.
Situation 3: In the process of budget implementation, there may have some new product or a few large equipment investments, but those are not in the budget, this kind of situation may need to connect with the headquarters or adjust by ourselves. The question is if there is a deviation or a difference when the financial department does a KPI evaluation process, how the production department communicates with the financial department.
Content
1.Budgeting and control analysis and processing method
——Budget assumption——how to predict uncertain factor which may possibly appear.
1.New product or large equipment investment
2.Enterprise scale change, production materials price change.
3.Equipment maintenance
4.Logistics cost change
——Before the budget——How to do the prepare job.
1.Budget time node
2. Budget data collected
——After the budget——Difference analysis and processing
1.Production forecast is not accurate will cause a large difference of the actual budget.——Production equipment cannot meet the plan demand which will cause actual output is less than the excepted output.
2. If Sales forecast is not accurate, in the actual production process, this will cause a large difference in the budget.——there are differences between the sales quantity and product structure and budget, how to except the sell and how to adjust in the execution of the budget.
——How to set and adjust the KPI index when the budget variance appears.
1.KPI index adjust caused by budget variance
2.KPI index adjust under the condition of production, business information change.
2.The financial department and production department communication and coordination with the budget.
——How to have a good communication between the financial department and production department when they worked in the budget.
1.Before the budget, after the budget, how the financial department communicate to the production department.
——How to coordinate and executive the budget when the financial department has a different understands with production department.
Speaker
Shelley Liu, Vice President, China Executive Finance Council
Over 20 years experience in Finance, Custom, Tax, Treasury, Customer service, Logistic, Insurance, Legal, project management and IT business, serviced as ITW, VEOLIA,GM of Fortune Global 500 enterprises.
Cony Li, Finance Controller, Jacobs chuck (Suzhou)
Agenda
14:00 Sign
14:05 Cony Share
——Budgeting and control analysis and processing method
14:35 Shelley Share
——How to set and adjust the KPI index when the budget variance appears.
14:50 Panel discussion——The financial department and production department communication and coordination with the budget.
——How to have a good communication between the financial department and production department when they worked in the budget.
——How to coordinate and executive the budget when the financial department has a different understands with production department.
15:15 Q&A
15:30 End
相关资料：
l F-Council以往举办关于预算编制控制相关的活动
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