2019年CPLABudgetandFinanceCourse财政预算课程.pptVIP

Caveats for preparing and examining budgets准备和检查预算的注意事项 Budgets are projections, sometimes based on prior experience预算是预测，有时在之前经验的基础上 In many cases, budgets are meant to persuade, so examine them carefully, especially assumptions upon which they are based.很多情况下，预算是用来说服他人的，所以要仔细检查，特别是检查假设建立在什么基础上 Budgets can have errors, so be sure to check figures yourself.预算会出错，所以保证自己亲自检查数字 Caveats (continued)注意事项 Budgets should take into account some inflation factor. 预算应该把通货膨胀因素考虑在内 Budgets sometimes are contractual, so they must be followed carefully 预算有时是合同的，所以它们必须小心执行 Relation of Managerial Accounting to Budgets管理会计与预算的关系 Good library managers are always looking for ways to make library services more efficient.好的图书馆管理者总是在不停寻找让图书馆服务更加有效的方法 They do this by using managerial (cost) accounting to find more efficient and less expensive ways of doing things.他们通过管理（成本）会计找寻更有效和花费更少的方法 Basic principles of managerial accounting are presented in another session of the CPLA course.管理会计的基本原则由CPLA课程的另一部分讲授 Summary总结 Budgets can be deceptively simple, especially in times where resources are plentiful.预算看似简单，特别是当资源很充足的时候 However, the budget process is complex, demanding patience, insight and intelligence to administer it effectively.但是，预算程序很复杂，需要耐心、 洞察力和智慧来有效管理它 CPLA Budget and Finance Course财政预算课程 Robert Burger Introduction介绍 Topic surprisingly not extensively taught in American Library Schools 美国图书馆学校未广泛教授这门课程 Course topics are set by CPLA program 课程题目由CPLA项目设置 Budget and Finance Core Standard财政预算核心标准 Given the following resources are available to the candidate:以下资源供给候选人 Library’s vision, mission, and strategic plan.图书馆的理念、使命和战略规划 Current operations and capital budgets.当前运营和资金预算 The programs and services the library is expected to provide.图书馆希望提供的项目和服务 A history of past financial requirements.过去财政要求的历史 Expectations期望 The candidate is expected to:候选人期望 Develop program budgets.开发项目预算 Conduct operational budgets.制作运行预算 Develop capital budgets.开发资本预算 Conduct cost/benefit analyses.制作成本/收