預算培訓資料english.ppt

部門 : 財務部,講解人:何先祥 2009/10,二、年度預算流程Yearly budget procedure 1、第一輪預算The 1st turn budget。 1.1各部門于10月15日前提供下年度的預算員與聯(lián)系方式。如有預算員更換,原預算員所在部門主管需郵件通知財務預算統(tǒng)籌人與文具室發(fā)料統(tǒng)籌人，主要告知新預算員的姓名與聯(lián)系電話。 Every department should provide the person who will do the next half yearbudget and his contact methods before 15th Oct. If new budget person, the supervisor should inform the budget controller of finance dept. and the material issuer of stationary warehouse about the name and contact methods of new budgeter by email. 1.2各部門于10月30日前確定下一年的部門組織架構圖。 Every department should provide organization chart of next year before 30th Oct. 1.3財務部、行政處、研開中心、報價中心等成本中心于11月1日-10日做出與提交各部門成本費用和固定資產投資預算。 The cost center such as Finance dept./ Administration dept./ technique development center/Costing dept. should provide the budget of cost and fixed assets investment at 1st and 10th Nov. 1.4利潤中心于11月1日-15日做出與提交部門利潤預算與固定資產投資預算。 The profits center should provide budget of profits and fixed assets investment at 1st and 15th Nov. 1.5財務部預算統(tǒng)籌人于11月15日前完成與各部門預算員協(xié)商公共費用的分攤標準（服務性成本按服務人數(shù)分攤，非服務性成本按收入所占的比例分攤）。 Finance budget controller allocates the proportion standard with budgeter of each department and finishes it before 15th of Nov.(Service cost is allocated by total serviced people. Non-service cost should be allocated according to the proportion standard.) 1.6對各部門的預算進行初步審核，時間為11月15日-30日。 From 15th to 30th of Nov., finance department audit the budget of every department. 1.7匯總第一輪預算總結果，時間為12月1日-3日。 At the time between 1st and 3rd of Nov.,finance department assembly the result of the 1st turn budget. 2、第二輪預算The 2nd turn budget。 2.1財務部根據(jù)第一輪預算的結果與以前年度進行對比分析(盡量進行比率分析)以及在各利潤中心之間進行對比,12月4日前完成。 Finance department compare the result of the 1st turn budget with previous year(Try their best to do the rate analysis). And also compare the profits of each stage. Finish the analysis before 4th of Dec.,2.2判斷第一輪預算結果對公司價值的影響,12月5日前完成； Decide the influence to company value according to the 1st turn budget result and finish it before 5th of Dec. 2.3根據(jù)判斷的結果與各部門協(xié)商，進行第二輪預算（找出不合理地方，并進行修改）,12月25日前完成。 Do the 2nd turn budget according to the decisions of the 1st budget with every department (Find the unreasonable budget and modify it). Finish the 2nd turn budget before 25th of Dec. 2.4第二輪預算之后，編制年度預算表,12月26日前完成。 Work out the yearly budget sheet before 26th of Dec. 2.5將達成一致意見的報表呈上批準與公布執(zhí)行,12月28前完成。 Hand the agreement to designated personnel for approved and make public for implement. Finish this before 28th of Dec. 3、預算調整。每月28日前調整完下月及以后月份不合理或不合時宜的預算并公布執(zhí)行，出現(xiàn)如下情況方可進行預算調整： Budget adjustment. Adjust the unreasonable or unsuitable budget of following month and make public for implement before 28th of every month. If below situation happened and we can do budget adjustment. 3.1產量、銷量、單價及人數(shù)變化超過5%。 Variation of output/sales/price/worker excess than 5%. 3.2公司規(guī)模及組織架構有變化。 Company scope and organization chart change. 3.3成本節(jié)省差異超過5%。 Cost saved variation excess than 5%。 3.4已核準的預算外成本費用定額之調整。 Off-budget cost adjustment.,4、執(zhí)行與分析Implement and analysis。 4.1財務預算會計出具各部門當月和累計預算與執(zhí)行對比結果在預算與執(zhí)行分析表上，每月13日前完成。 Finance budget accounting make the budget and implement analysis report according to current budget and actual implement of each department. And finish it at 13th every month. 4.2預算會計郵件通知各部門檢討執(zhí)行情況，每月14日前完成。 Budget accounting notice every department to review their implement by email before 14th every month. 4.3預算會計協(xié)助各部門查找與分析執(zhí)行差異較大的原因，并予以改善，每月25日前完。 Budget accounting provide assistance to analyze the more greater variation of each department and improve the variation. Finish it before 25th every month. 5、預算執(zhí)行考核Budget implement evaluation。 5.1年底分預算準確率與預算總成本控制或利潤達成兩個項目考核,權重各占50%. Evaluate budget accuracy rate and budget total cost control (or profit) at the end of the year. Each takes 50% percent. 5.3.2考核時限為次年1月15日前考核完畢。 Evaluation should be finished at 15th Jan. of the coming year. 5.3.3年終部門KPI的比重，開發(fā)中心占10%，其他部門占5%。 Development center takes 10% weighing of annual department KPI. And other departments take 5% weighing. 5.3.4考核標準,詳見部門預算考核辦法。 Evaluation criteria see the Budget evaluation methods of each department. 5.3.5考核舉例與說明。 Evaluation example and explanation,三、預算部門介紹Introduction of department for budget。 1、按預算性質不同分成成本中心，利潤中心，生產車間。 Divide into cost center, profit center and workshop according to property of budget. 2、成本中心共30個部門。包括工程部、萬邦品管部、計劃部、業(yè)務部、萬邦生管部、倉儲部、技轉課、財務部、管理部、采購部、報關部、HR、IT部、報價中心、CI/IE課、SEA、ISO、稽查部、總經理室、開發(fā)中心、福利舍管、關懷協(xié)調室、研開中心、萬裕技術部、萬裕生管部、萬裕品管部、萬裕保養(yǎng)股、化工部、萬裕行政、創(chuàng)業(yè)居建筑部。 There are 30 departments at cost center. Including engineering dept., QIP, Planning dept., Business dept., Production Control dept., Warehouse, Technique dept., Finance dept., Administration dept.,