预算管理与控制概述.ppt

预算管理与控制;主要内容;预算管理是管理控制体系的重要部分;目标、战略与预算;预算管理是一种管理机制 ;预算管理的功能;预算管理的流程;预算管理的目的;正确的目标导向;预算的内容和形式;;完整的预算都包括些什么？;完整的预算内容;预算内容的选择;预算内容的选择;预算内容的选择;预算编制的基本方法;预算编制的基本方法;预算编制的基本方法;预算编制的基本方法;预算编制的基本方法;预算编制的基本方法;预算编制的基本方法;预算编制的基本方法;预算编制的基本方法;预算编制的基本方法;Budgeting Example;The Sales Budget;The Sales Budget;The Production Budget;The Production Budget;The Production Budget;The Production Budget;The Production Budget;The Production Budget;The Production Budget;Expected Cash Collections;Expected Cash Collections;Expected Cash Collections;Expected Cash Collections;Expected Cash Collections;The Direct Materials Budget;The Direct Materials Budget;The Direct Materials Budget;The Direct Materials Budget;The Direct Materials Budget;The Direct Materials Budget;The Direct Materials Budget;Expected Cash Disbursement for Materials;Expected Cash Disbursement for Materials;Expected Cash Disbursement for Materials;Expected Cash Disbursement for Materials;Expected Cash Disbursement for Materials;The Direct Labor Budget;The Direct Labor Budget;The Direct Labor Budget;The Direct Labor Budget;The Direct Labor Budget;Manufacturing Overhead Budget;Manufacturing Overhead Budget;Manufacturing Overhead Budget;Manufacturing Overhead Budget;Ending Finished Goods Inventory Budget;Ending Finished Goods Inventory Budget;Ending Finished Goods Inventory Budget;Ending Finished Goods Inventory Budget;Ending Finished Goods Inventory Budget;Selling and Administrative Expense Budget;Selling and Administrative Expense Budget;Selling and Administrative Expense Budget;The Cash Budget;The Cash Budget;The Cash Budget;The Cash Budget;Financing and Repayment;The Cash Budget;Financing and Repayment;The Cash Budget;The Cash Budget;Financing and Repayment;The Budgeted Income Statement;The Budgeted Income Statement;The Budgeted Balance Sheet;25%of June sales of $300,000;企业预算管理常见的问题;为什么制定的预算缺乏竞争力？;“闭门造车”做预算;业务流程落后;沃尔玛：跨越企业边界，从整个供应链挖掘降低成本潜力;沃尔玛的采购策略;沃尔玛的采购策略;沃尔玛与同行业平均水平的对比;预算管理中的信息不对称;预算管理中的信息不对称;预算管理中的信息不对称;预算管理中的信息不对称;预算管理中的信息不对称