预算培训资料english.ppt

部门 : 财务部,讲解人:何先祥 2009/10,二、年度预算流程Yearly budget procedure 1、第一轮预算The 1st turn budget。 1.1各部门于10月15日前提供下年度的预算员与联系方式。如有预算员更换,原预算员所在部门主管需邮件通知财务预算统筹人与文具室发料统筹人，主要告知新预算员的姓名与联系电话。 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各部门于10月30日前确定下一年的部门组织架构图。 Every department should provide organization chart of next year before 30th Oct. 1.3财务部、行政处、研开中心、报价中心等成本中心于11月1日-10日做出与提交各部门成本费用和固定资产投资预算。 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利润中心于11月1日-15日做出与提交部门利润预算与固定资产投资预算。 The profits center should provide budget of profits and fixed assets investment at 1st and 15th Nov. 1.5财务部预算统筹人于11月15日前完成与各部门预算员协商公共费用的分摊标准（服务性成本按服务人数分摊，非服务性成本按收入所占的比例分摊）。 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对各部门的预算进行初步审核，时间为11月15日-30日。 From 15th to 30th of Nov., finance department audit the budget of every department. 1.7汇总第一轮预算总结果，时间为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、第二轮预算The 2nd turn budget。 2.1财务部根据第一轮预算的结果与以前年度进行对比分析(尽量进行比率分析)以及在各利润中心之间进行对比,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判断第一轮预算结果对公司价值的影响,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根据判断的结果与各部门协商，进行第二轮预算（找出不合理地方，并进行修改）,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第二轮预算之后，编制年度预算表,12月26日前完成。 Work out the yearly budget sheet before 26th of Dec. 2.5将达成一致意见的报表呈上批准与公布执行,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、预算调整。每月28日前调整完下月及以后月份不合理或不合时宜的预算并公布执行，出现如下情况方可进行预算调整： 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产量、销量、单价及人数变化超过5%。 Variation of output/sales/price/worker excess than 5%. 3.2公司规模及组织架构有变化。 Company scope and organization chart change. 3.3成本节省差异超过5%。 Cost saved variation excess than 5%。 3.4已核准的预算外成本费用定额之调整。 Off-budget cost adjustment.,4、执行与分析Implement and analysis。 4.1财务预算会计出具各部门当月和累计预算与执行对比结果在预算与执行分析表上，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预算会计邮件通知各部门检讨执行情况，每月14日前完成。 Budget accounting notice every department to review their implement by email before 14th every month. 4.3预算会计协助各部门查找与分析执行差异较大的原因，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、预算执行考核Budget implement evaluation。 5.1年底分预算准确率与预算总成本控制或利润达成两个项目考核,权重各占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考核时限为次年1月15日前考核完毕。 Evaluation should be finished at 15th Jan. of the coming year. 5.3.3年终部门KPI的比重，开发中心占10%，其他部门占5%。 Development center takes 10% weighing of annual department KPI. And other departments take 5% weighing. 5.3.4考核标准,详见部门预算考核办法。 Evaluation criteria see the Budget evaluation methods of each department. 5.3.5考核举例与说明。 Evaluation example and explanation,三、预算部门介绍Introduction of department for budget。 1、按预算性质不同分成成本中心，利润中心，生产车间。 Divide into cost center, profit center and workshop according to property of budget. 2、成本中心共30个部门。包括工程部、万邦品管部、计划部、业务部、万邦生管部、仓储部、技转课、财务部、管理部、采购部、报关部、HR、IT部、报价中心、CI/IE课、SEA、ISO、稽查部、总经理室、开发中心、福利舍管、关怀协调室、研开中心、万裕技术部、万裕生管部、万裕品管部、万裕保养股、化工部、万裕行政、创业居建筑部。 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.,