第1页共50页编号：时间：2021年x月x日书山有路勤为径，学海无涯苦作舟页码：第1页共50页预算编制-------------------------------------------------------------------------------------------------------------------------2导入----------------------------------------------------------------------------------------------------------------------------2课程目标------------------------------------------------------------------------------------------------------------------2站点地图------------------------------------------------------------------------------------------------------------------320分钟掌握精华-------------------------------------------------------------------------------------------------------5导师简介------------------------------------------------------------------------------------------------------------------5学习----------------------------------------------------------------------------------------------------------------------------5预算编制概述-----------------------------------------------------------------------------------------------------------5预算类型------------------------------------------------------------------------------------------------------------------8预算编制方法----------------------------------------------------------------------------------------------------------10如何进行支出分类---------------------------------------------------------------------------------------------------12编制运营预算——目标和假设-----------------------------------------------------------------------------------16编制运营预算——预测销售额及销售收入------------------------------------------------------------------18编制运营预算——销货成本、SG&A（销售、一般及管理成本）以及运营收入--------------22资本预算----------------------------------------------------------------------------------------------------------------25资本预算编制----------------------------------------------------------------------------------------------------------27敏感度分析-------------------------------------------------------------------------------------------------------------28预算编制中的差异---------------------------------------------------------------------------------------------------29将预算与平衡计分卡联系起来-----------------------------------------------------------------------------------31重要术语----------------------------------------------------------------------------------------------------------------34练习--------------------------------------------------------------------------------------------------------------------------36情景模拟----------------------------------------------------------------------------------------------------------------36知识检测----------------------------------------------------------------------------------------------------------------39问题1-------------------------------------------------------------------------------------------------------------------39问题2-------------------------------------------------------------------------------------------------------------------39问题3-------------------------------------------------------------------------------------------------------------------40问题2-------------------------------------------------------------------------------------------------------------------40问题3------------------...
