实战训练营——全面预算管理(上海站)

学习目标和收益

●了解战略预算管理的价值,如何使企业战略与运营相结合

●掌握战略目标下预算假设的考虑，设定及应用

●通过掌握预算编制的思路方法及技巧，学会把预算变成全公司的事，而非财务部门的职责

●了解每一领域预算的关键点和控制点，学会预算过程中和各部门巧妙的沟通技巧

●掌握预算和绩效考核的关系，学会预算调整对KPI 指标影响的处理，同时深入KPI细则了解如何设置才能起到控制目的

●了解实际工作中预算不能达到的目的和弊端

背景介绍

预算本是全公司的工作，但预算效果不好的责任却被放在财务的头上，作为推动预算工作的财务、预算部门，责任重大，既不能越俎代庖，推动落实又十分困难。

本课程结合我国企业实际情况，邀请资深的企业财务预算管理专家，为大家传授的不仅仅是做预算的思路方法，更是推动预算执行的丰富经验，将预算和运营有效结合，让大家真正了解预算和绩效的“冤家”关系 。

同行困惑

●公司的预算难以发挥作用，不做又不行。

●预算改版一次又一次，最终版本财务都不知道。

●管理层支持不够，财务部权利不大，各部门之间的执行力不高。

●销售预算经常与事实相差悬殊，导致考核无法发挥作用。

●费用控制不住，对应事项却没有做完。

●预算中讨价还价还价现象严重。

●没有预算就不能花钱吗？有预算就一定可以花钱吗？预算是现代企业管理不可或缺的重点工作之一，是联系目标与执行的纽带，但是预算做的好的企业却寥寥可数。

讲师介绍

雪梨  副总裁 协同共享企业服务(上海)股份有限公司

简介：

曾服务于Valmont、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，熟悉财务、海关、税务、银行资金管理、客户服务、物流管理、保险、法务、项目管理和IT ERP系统等领域。 

获得国外著名大学工商管理硕士、中国高级会计师、SIFM高级国际财务管理师等资格。 

威立雅：参与世界最大环境工程的项目，世界银行招投标项目，参与招标设计、评审、过程控制、竣工决算、运营流程设计某美资大型制造上市公司 。

GM：旗下几家中国工厂财务工作。主要流程控制、内控、成本费用合并与分析。

ITW：化工行业，完成整个某BU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中第一次全部所辖公司内审3A级别。

Valmont：改善整个中国区所有工厂财务架构、政策制度、成本结构、使得价格更趋于市场，更有竞争力。内控改善，重新规划公司内控架构。帮助企业改进了成本设置系统、通过业务数据分析对企业国内外业务做出战略性的调整等。

授课特色

以深受学员好评的国际流行的轻松幽默、互动体验的授课方式为培训基调，贯穿于培训课程始终。整个培训不是以“教”的方式，而是以“做”的方式让学员精通这些原则。 学员在培训中享受快乐，在快乐中牢记知识。课程的目的是以“授之以渔”， 而非“授之以鱼”。

授课方式：

课堂讲授—— 案例分析—— 实战互动分享——媒介分享——渗入沟通的技巧

课程安排

课程大纲

前言：案例导入战略预算管理对企业的意义和影响

一、 明确战略预算管理价值及各方责任

1.      以战略目标引导资源优化配置的预算管理体系

2.      预算管理各方人员责任

3.      财务人员在预算管理中角色转换

●财务/预算人员应该做些什么？会遇到那些挑战

●预算推动部门如何协助高管树立战略

二、 基于战略目标的全面预算管理构建理念

1.      全面预算管理的认识误区

2.      从传统财务预算到全面预算管理

3.      做好战略预算管理需要条件

●管理层的参与度和重视程度

●组织结构影响

●流程体系

●信息化程度

●绩效管理制度影响

4.      预算在什么样的环境下才起作用

5.      如何发现企业根本性问题并构建适合自己企业的预算管理体系

●企业目标不同如何影响预算体系建立

●预算控制的性质如何影响企业预算体系建立

●不同企业性质及行业特性下的预算体系建立

三、 全面预算管理体系设置思路，技巧及问题

1.      部门经理在预算前的准备工作

●预算目标的确定和预算方法选择

●预算假设条件的设置过程

●非财务管理者的三大预算能力

●财务人员在准备工作中作用和影响

2.      预算编制思路，方法及技巧

●预算编制操作顺序

●人力资源成本预算编制

人力资源预算的规划要求

人力资源筹划技巧

●投资预算编制技巧

投资预算编制思路和方法

●收入预算编制

收入预算目标的两类确定法

收入预算的思路模型

项目型销售预算的特别注意事项

●采购预算编制

采购预算的难点分析

采购预算的编制思路

采购预算编制技巧

●生产成本预算编制

生产成本预算编制思路分析

生产成本编制方法和技巧

产品成本预算的注意事项

●资金预算

资金预算的目的

资金预算细致程度

资金预算的注意事项

●全面预算报告的汇总与平衡

四、 预算的有效执行与改进

1.      滚动预算

●什么情况下做滚动预算

●滚动预算对不同部门的协同作用

2.      预算分析与改进

●预算差异的分层展示

●预算分析背后的数据支撑

●预算预警机制的设计

3.      如何拦截预算"假"差异，让高层只看到真差异

4.      预算管理中的风险控制

●风险识别机制

●风险评估方式

●风险应对框架

●费用预算博弈与年末突击花钱

5.      高风险预算事项的特殊管理

●如何在预算表中分解高风险事件

●高风险事件的过程管理

●高风险事件的三种目标

6.      预算调整动机解析

●什么情况下预算可以调整

●预算调整与绩效关联

●调整后预算KPI如何变化

7.      预算执行中常见行为剖析

五、 解析全面预算与绩效考核的真正关系

1.      绩效考核与预算的相互关系

●KPI与预算目标的关系

●如何将管理中的KPI与预算衔接

●对财务的高要求

2.      绩效考核方法

3.      KPI指标体系

4.      平衡计分卡

5.      预算考核指标

6.      奖惩

六、 全面预算管理中风险管理体系案例分析

Target

●Understand the value of strategic budgeting management and how to combine the operation with strategy.

●Master the budget consideration, setting and application under strategic target

●Learn to make the budget as whole company’s role

●Know the key point of budget and learn the communication skill with other department

●Master the relationship between budget and KPI. Learn to deal with the influence of budget adjust.

●Know the abuses of budgeting in actual job

Background

As we all know, budget management is the job for the whole company. However, finance department take more responsibility especially when the budget was not so good. As a promotion sector, we canneither pre-empt nor inaction. What can we do?

This curriculum invited budget management expert to share the knowledge on the budgeting methods and promotion experience. Aim to help financial managers indeed understanding the enemy relationship between budgeting and KPI.

Knowledge Confused

●We have to do budget, but it doesn’t work.

●Other departments think that budget is nothing to do with them.

●Sale’s budget is always difference with the truth, which make the KPI cannot play the role.

●Lose control of the expense before the event finishing.

●It’s serious in budget bargain.

●We cannot spend a little out of budget, can we? We can spend money under budget, can’t we? Few companies can execute budget well, although all of us know that budget is one of the most important job in company management which link the operation with target.

Trainer

Shelley, Vice President, China Finance Executive Council

Over 20 years experience in Finance, Custom, Tax, Treasury, Customer service, Logistic, Insurance, Legal, project management and IT business, serviced as Valmont, ITW, VEOLIA,GM of Fortune Global 500 enterprises. Owned Senior Accountant in PRC, stage II ACCA, SIFM. Be familiar with PRCGAAP, IAS and US GAAP.

Working Experience

●Veolia Group Company LG project (Fortune 500). Environment construction and operation Company. No.1 in the environmental industry. Finance Controller for Finance Dept.

●Shanghai General Motors Co.,Ltd(Fortune 500). Auto Manufacturing Industry.   Top 3 in the automotive industry. Manager for payable and manufacturing   group.

●ITW Performance Polymers& Fluids, China (US Top 200) include one manufacturing plant and three trading company. Controller for Finance Dept, Customer service Dept, ERP system, Legal business.

●Valmont industry China Company which ismanufacturing industry andinvested by US. And it’s public Company. Be China Finance Controller and in Charge of 4 plant within China Territory.

Training Strength

The training tone is praised by the participants in the international popular humorous, interactive experience teaching methods. The training is not to "teach", but rather to "do" to let participants master these principles. Participants enjoy the training and keep the knowledge in mind in happy learning.

Training Method

Classroom Teaching – Case Analysis – Group Discussion – Medium Sharing - PenetratingCommunication Skill

Course Arrangement

Course Outline

Preface – Case sharing: Value and influence of strategic budgeting

A.     Clear the value and each sector’s role in strategic budgeting

1.      Budget management system with optimal resources guided by strategic role

2.      Each sector’s responsibility in budget management

3.      The changing role of finance manager in budget management

●What should we do? And what kind of challenge should we face?

●How to promote strategic budget management through senior executive

B.     Budgeting management framework concept based on the strategic target

1.      Misunderstanding of budget management

2.      From traditional budgeting to comprehensive budget management

3.      Requirement of strategic budget management

●Involvement and attention of senior executive

●Influence of organization structure

●Process system

●Informationization degree

●Influence of performance management system

4.      Under what kind of environment that budgeting can work?

5.      How to find out the fundamental issues to set an available budget management system

●Different target means different budget management system

●Different character means different budget management system

C.     Budgeting setting method, skill and challenge

1.      Manager’s job: preparation before budgeting

●Budget target confirmation and budget method choice

●Budget postulated conditions setting process

●Three budget abilities of non-financial manager

●Financial function and influence in budget preparation

2.      Budgeting process, method and skill

●Operation process of budgeting

●Budgeting of human resource cost

Requirement of HR budget

Planning skill of HR budget

●Budgeting of investment

Process and method of investment budgeting

●Budgeting of revenue

Two kinds of revenue budget target

Model of revenue budgeting

Special remarks of project sales budgeting

●Budgeting of purchasing

Difficulties of purchasing budgeting

Process of purchasing budgeting

Purchasing budgeting skill

●Budgeting of production

Process of production budgeting

Method and skill of production budgeting

Attentions of production budgeting

●Budgeting of cash

Purpose of cash budgeting

Meticulous level of cash budgeting

Attentions of cash budgeting

●Collection and balance of budgeting report

D.     Effective operating and improvement of budgeting

1.      Rolling budget

●When should we do rolling budget?

●Synergistic effect to different sectors of rolling budget

2.      Budget analysis and improvement

●Exhibition of budget different

●Data support for budget analysis

●Budget warning system

3.      Let the senior executive find the real difference

4.      Budget risk management

●Risk recognition system

●Risk evaluation method

●Risk response framework

●Budgeting bargain and year-end rush to spend

5.      Special management of high-risk budget matters

●How to break down high-risk events in the budget table

●Process management of high-risk events

●Three targets of high-risk events

6.      Motivation resolve of budget adjustment

●When should we adjust the budget?

●Relevance budget adjustment to KPI

●How to change KPI after budget adjustment

7.      Common behavior analysis in budget enforcement

E.      Relationship between budgeting and KPI

1.      Relationship between budgeting and KPI

●Budget target and KPI

●How to combine budget management with KPI

●High requirement to financial department

2.      Performance appraisal method

3.      KPI system

4.      BSC (balanced score card)

5.      Budget KPI

6.      Rewards and punishment