预算编制是公司管理层非常重视的工作，也是广大会计人员必备的核心技能之一。预算编制时要根据上层（董事会）战略意图，和一线部门的诉求进行多次调整。用手工方式编制预算费时费力，而且准确性不高。 所以，是时候抛弃 手工方式！ 下个周末， Terry 老师将详细为学员们讲解如何编制Driver based budget？从 Driver 的选择、Build up Revenue / COGS / SW / OPEX、CAPEX 计划和 Depreciation 计算、融资计划与现金流预算、生产计划和 Working Capital 预算、到预算三大报表的联动、以及预算控制。 Terry 老师还将在实战模型中拆解预算流程、展示技术操作、强调注意事项， 让学员不但拥有一个可以立即应用到实际工作的预算财务模型，同时还能够完全掌握其背后的设计思路和操作原理。 Comprehensive Budget Model本周末 6th & 7th August 2016 Melbourne 培训内容大纲如下 Budgeting & Forecasting Essential- Introduce top down and bottom up budgetary- Introduce activity based budget system- Introduce incremental budget system- Introduce Zero based budget system- Select a suitable budgetary system- Deal with interaction of budget & Rolling forecast- Introduce Feed forward control Inputting Historical Statements- Integrated model for historical income statements- Integrated model for historical balance sheet- Prepare Information for budgeting Analysing Growth Drivers- Calculate revenue drivers- Calculate cost drivers- Analyse FTE and salaries & wages drivers- Analyse OPEX drivers- Analyse balance sheet drivers Forming Growth Assumptions- Build P&L assumptions- Build B/S assumptions- Set management discussion baseline- Reconcile conflicting objectives that occur in budgeting Projecting Future P&L- Revenue build up- Cost build up- Payroll build up- OPEX build up- Create the project income statement Creating Asset & Depreciation Schedule- Create asset schedule- Build CAPEX schedule- Project fixed asset and depreciation- Create the project balance sheet Projecting Future Cash Flow- Create financing schedule- Project debt and interest- Create the project cash flow statement- Steps to create integrated budget model- Layout for integrated budget model What-if, Scenario And Sensitivity Analysis- Identify uncertainty as it exists in the business world- Build scenario for budget model
