[Online] 掌握企业预算和预算控制 Mastering Corporate Budgeting & Budgetary Control
Course Information
  • 05-Oct-2022
  • Online
  • Dr. Wendy Tee
  • Mandarin
  • RM 690 RM 640
    Until 01 Oct 2022
  • 9:00am - 5:00pm

[01] INTRODUCTION 介绍

For executives and managers in today’s business world, it’s essential to have a working knowledge of finance. We all play a role in our organisation’s financial health regardless of our function, designation and position in our organization. If you don’t having training or a background in finance, you may be at a disadvantage when you are required to prepare and/or manage financial budget for your department and organization. Understand the cycle of finance will help you figure out where you fit into your company’s financial structure, and how to keep your department out of the red. Modern businesses are the epitome of uncertainty and complexity. Over the period, these uncertainty and complexity in business have led to the development of various managerial tools, techniques and procedures, useful in managing business successfully. Of all financial planning and budgeting are the most common and widely used standard device for planning and control. This program provides fundamental understanding of financial planning and budgeting, budgeting process and includes a practical guide for preparing and mastering financial budgets.

对于当今商业世界中的高管和经理来说,掌握财务方面的工作知识 至关重要。无论我们在组织中的职能,职称和职位如何,我们都在组织的财务健康中发挥作用。如果您没有财务方面的培训或背景,当您需要为部门和组织准备和/或管理财务预算时,您可能处于不 利地位。了解财务周期将帮助您确定适合的公司财务结构位置,以及如何使部门摆脱困境。现代企业是不确定性和复杂性的缩影。在这期间,业务的不确定性和复杂性导致开发了各种管理工具,技术和程序,可用于成功管理业务。所有财务计划和预算编制是用于计划和控制的最常见且使用最广泛的标准工具。这个课程提供财务计划和预算编制,预算编制过程的基本理解,并包括准备和掌握财务 预算的实用指南。

 

 

[02] COURSE OBJECTIVES 课程目标

Upon completion of this program, the participants will be able to: 完成该培训后,参与者将能够:

• Show how financial planning, budgets, corporate objectives and long-term plans are related 展示财务计划,预算,公司目标和长期计划之间的关系

• Explain the interlinking of the various budgets within the business 解释企业内各种预算的相互联系

• Construct various budgets, including the master budgets from relevant data 制定各种预算,包括来自相关数据的主预算

• Master the skills that are needed for budgeting succession 掌握预算继承所需的技能

• Understand why managers need to measure and manage budgeting 了解经理为什么需要衡量和管理预算

• Understand budget processes and budget preparation 了解预算流程和预算编制

• Understand the source of obtaining relevant information for budget preparation 了解获取有关预算编制信息的来源

• Prepare a budget and get approved with confident 准备预算并充满信心地获得批准

• Use a budget to provide a means of exercising control over the business 使用预算提供一种控制业务的方法

• Make better financial decisions 制定更好的财务决策

 

 

[03] WHO SHOULD ATTEND 谁该参加

This program is suitable for Accounts Assistants, Executives & Supervisors, Office Administrators, Administrative Assistants, new Accounting/Finance Personnel, Non-Financial Executives and all who need to learn about budgeting and cost control

此计划适用于客户助理,行政人员和主管,办公室管理员,行政 助理,新的会计/财务人员,非财务人员以及所有需要了解预算和 成本控制的人员

 

 

[04] METHODOLOGY 教课方法

This stimulating program will maximize the understanding and learning through interactive lectures, practical exercises, discussions, and Q & A session

这项课程提将通过交互式讲座,实践练习,讨论和问答环节来提 高理解和学习水平

 

 

[05] DATE/ VENUE/ FEE 日期/ 方式/ 费用

 

Date 日期:  5 October 2022 (Wed)

Time 时间:  9.00am - 5.00pm

Mode 方式: 綫上 / Online

Level 程度: 中级/ Intermediate

 

Fee 费用: [HRDF Claimable]

 

- Early Bird Offer (before 19 Sep 2022)        -        RM 590

- Special Offer (before 1 Oct 2022)      -      RM 640

- Normal Fee     -      RM 690

 

>> Fee includes Course Notes & Certificate of Completion and 6% Government Service Tax

 

** OFFER **

- 10% Cashback for SST2u Learner Card+ (SLC+) members. T&Cs applied.

 

 

[06] 课程内容 | COURSE CONTENTS

 

MODULE 1 : OVERVIEW OF BUDGETING Stages in the budgeting process and its functions 

单元1 预算概述 - 预算编制过程中的各个阶段及其职能

TYPES OF BUDGETS 预算类型

• Sales Budget 销售预算

• Production Budget 生产预算

• Production Cost Budget 生产成本预算

• Ending Inventory Budget 期末存货预算

• Cost Of Goods Sold Budget 销售成本预算

• Selling Expenses Budget 销售费用预算

• Administrative Expenses Budget 行政费用预算

• Budgeted Income Statement 预算损益表

 

MODULE 2: THE COMPONENTS OF FINANCIAL BUDGET 

单元2 财政预算的组成部分

• Capital Expenditure Budget 资本支出预算

• Cash Budget 现金预算

• Cash Flow Budget 现金流量预算

• Budgeting Balance Sheet 预算资产负债表

 

MODULE 3 :APPROACHES TO BUDGETING 

单元3 预算编制方法

• Fixed Budgeting Approach 固定预算法

• Flexible Budgeting Approach 灵活的预算编制方法

• Incremental Budgeting Approach 增量预算法

• Activity-Based Budgeting Approach 基于活动的预算方法

• Zero-Based Budgeting Approach 零基预算法

• Continuous Budget 连续预算

• The Distinctive Features Of Each Approach To Budgeting 每种预算方法的显着特征

 

MODULE 4 PREPARING A MASTER BUDGET 

单元4 准备主要预算

The Preparation Of Master Budget 编制总预算

• Direct labour budget 直接人工预算

• Direct materials budget 直接材料预算

• Ending finished goods budget 期末产成品预算

• Manufacturing overhead budget 制造费用预算 

• Production budget 生产预算

• Sales budget 销售预算

Selling and administrative expense budget 销售和行政费用预算

• Operating Budgets And Financial Budgets 运营预算和财务预算

 

MODULE 5 : BUDGETARY CONTROL – COMPARING ACTUAL AND PLANNED RESULTS 单元5 预算控制–比较实际结果和计划结果

• Different Types Of Controls And Budgeting Control System 不同类型的控制和预算控制系统

• Controlling Discretionary Expenditures: 控制自由支配支出

   o Implementing Budgeting 实施预算

   o Zero-Based Budgeting 零基预算

   o Project Funding 项目资金

 

MODULE 6: STANDARD COSTING AND VARIANCE ANALYSIS

单元6 标准成本核算和方差分析

• Standard Cost And Budgetary Control 标准成本和预算控制

• Variance Analysis 方差分析

• Purchase price variance 采购价格差异

• Labour rate variance 劳动率差异

• Variable overhead spending variance 可变的间接费用支出差异

• Fixed overhead spending variance 固定的间接费用支出差异

• Selling price variance 售价差异

• Material yield variance 物料良率差异

• Labour efficiency variance 劳动效率差异

• Variable overhead efficiency variance 可变的间接费用效率差异

 

 

[07] TRAINER PROFILE 讲师简介

 

DR WENDY TEE

- HRDF APPROVED SPEAKER

 

Dr Wendy Tee has over fifteen years of experience in senior management and human resources positions for diversified industrial and business environments. Graduated with a Doctor of Business Administration (UUM), Master of Business Administration (UM), Master of Information Technology (UM), Certified Financial Planner (CFP), Certified Business coach (UM), Registered Financial Planner (RFP), Certified Trainer (PSMB) and Certified Advance Human Resource Practitioner (MIHRM), she has undergone intensive academic training in various human development and knowledge improvement.

Dr Wendy is actively involved in management consultancy, management training and research. Her latest responsibility involves the business coaching, financial training, management consultancy, Accounting and Financial lecturing of Degree programs for Kolej Universiti Tunku Abdul Rahman. She has experience managing training programs cover from local universities, in house training and public seminar training.

Dr Wendy is also a Human Resource consultant and certified trainer now appointed from Harrison Assessment Talent solutions (HATS), Pembangunan Sumber Manuasia Berhad (PSMB) and National Human Resources Centre (NHRC), providing comprehensive and independent Human Resource advisory to clients. In addition to consulting with and servicing clients, she is responsible for HR assessment, HR training, coaching & advisory for the company. In the area of Human Resource Management, Wendy focuses on Strategic Talent Management, Training and Development Management, Performance Management, Payroll Management and Setting Departmental & Inter Departmental Key performance Indicators (KPIs).

Dr Wendy completed and passed her GST and SST exams organized by Chartered Tax Institute of Malaysia (CTIM) with the cooperation and support from the Royal Malaysian Customs Department (RMC). She has trained more than 75 SME companies in Malaysia for getting prepare on the post implementation of GST and SST, mainly dealing with the tax authorities over various indirect tax issues, elements and scope of indirect tax, cycle and operations, rulings, registration, administration, audit and investigations on behalf of her clients.

 

 

[08] ENQUIRY AND REGISTRATION 报名/联络 

Email 电邮:yes@sst2u.com

Contact 联络:

- General (03 - 5888 7357)

- Logesh (012 - 503 0346)

- Siti (012 - 383 8603)

- Teo (011 - 3178 9203)

- Han (019 - 323 0507)