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1.成本的基础定义
* 成本分类
2.战略成本概念
保本点
3.提高公司成本核算系统的精确度
*成本核算的条件
* 各种成本核算方法
- 标准成本法
-非标产品成本
4.现代新型成本核算模式:作业成本法
* 作业成本法的原则:
- 作业分析
- 成本源的概念
* 作业成本法的运作条件
5.成本控制原则和方法
* 控制方法
* 关键成本控制点
6．成本消减的方法
7.业务计划的目的
*预算管理前提条件
8定义项目预算
*预算中考虑的事件
*预算中要考虑的风险
* 预测将来的财务状况
9制定财务计划
* 三大财务报表的预算逻辑及之间的关系
* 理解现金流量表
10测财务结果
* 评估计划的可信度
* 了解项目预算的关键参数
11.业务预算的分析
*业务预算的可行性分析
*公司年度预算
* 准备每月的发展计划书
12.年度预算
* 财务编制逻辑
* 销售预算、生产预算、管理预算和
*现金预算的编制
* 预算编制的协调与沟通
13.预算的跟踪
* 难点剖解：人为因素
Outline:
1. Some definitions about cost
*Costs classfication
2. Strategy Costs Concept
* Break-even point
3. Improving your cost evaluation accuracy
* Prerequisite for Costs Calculation
* The different methods of evaluation:
- Standard costing
-Non standard costing
4. New cost evaluation method: ABC
* The principles of ABC
- Activities analysis
- Cost driver concept
* Prerequisite for ABC
5. Principle and method of cost control
* Methods of cost control
* Key cost control points
6.Costs Cut-Down Plan
7. The goal of business-plan
*Prerequisite for Budget
8．Defining the contents of a business-plan
* Events considered in budget
* Risks considered in Budegt
* Forecasting your financial situation
9 Building up a financial plan
* The business-plan logic and relationships between three basic financial statements
* Understanding the Cash flow statement
10.Forecasting the financial results
* Appreciating the credibility of a business-plan
* The key parameters of a business-plan
11.Business-plan analysis
* Feasibility analysis of business-plan
* Annual budget
* Building a monthly plan
12.Annual Budget
* The logic of budget processing
* How to process sales, production, management and *
*cash budget
* Coordination and communication
- How to execute a budget
13.How to follow up a budget
* Human factors in budget control
