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所在平台: Coursera |
课程主页: https://www.coursera.org/learn/budgeting-essentials-development
课程评论：没有评论
课程名称：预算基础与发展 课程概述：预算基础与发展课程强调对预算开发的概念、方法和技术的综合性和实用性视角。完成该课程后，学习者将能够从整体上制定预算，整合战略方针于预算过程讨论中，按照逻辑顺序构建预算规划和开发，协调预算规划项目与公司各部门的合作，积极促进假设讨论以改善预算开发过程，应用财务概念支持预算规划，设计预算监控与控制模型，以支持绩效管理，并通过管理结果和预算评估公司的绩效。 该课程深入探讨预算过程及其挑战、常见问题以及缓解这些问题和提高预算规划学习曲线的方法。它通过强调企业战略与预算之间的转变实现了综合性，通过遵循结构化的过程展示和演示了如何分析、开发和控制预算，从而具备实用性。 课程大纲： 1. **模块1：战略与预算 - 规划与控制** 探讨预算过程如何需要战略方针的驱动，企业管理者根据这些方针研制预算计划，从而推动项目与行动的实施。 2. **模块2：企业预算** 了解企业预算过程如何从战略方针开始，讨论如何将这些方针与预算规划相结合，评估企业预算与业务单位预算之间的联系。 3. **模块3.1：公司运营与预算** 通过逐步框架支持预算开发，探讨各区域预算之间的连接，整合不同区域预算以实现预算开发的综合视角。 4. **模块4：财务与报告模型** 探讨如何通过财务视角整合预算报告模型，建立对盈亏管理的整体视图，讨论现金预算及现金流预测概念和应用，以及会计报告和财务和非财务指标的相关性。 5. **模块5：预算控制** 重点关注预算的“控制”方面，通过概念应用，学习如何监测和衡量结果，分析和评估实际与预估结果之间的差距。 6. **模块6：规划过程 – 方法和演变** 反思不同的规划过程方法，连接高效性与预算的关系，讨论传统和趋势方法的优缺点，为课程做总结。 该课程旨在帮助积极参与预算过程的专业人士，特别是最近升任管理职务的人员，了解预算规划、监控和控制的广泛职责。参与者需具备基础到中级的商业管理知识，以便从课程中获得最大收益。
Name:Module 1: Strategy & Budgeting - Planning & Controlling
Description:As the budgeting process needs strategic guidelines, and these guidelines drive the planning process, corporate managers develop the budget plan accordingly to the strategic guidelines.The budget contributes to the roll-out of programs, projects, and actions to implement in the organization. These programs and projects are planned in the budget development process. In this module of the course, the discussions aim to overview the transition between strategy to the budget planning process. The course is targeted to professionals who actively participate in the budgeting process, e.g., professionals who have been recently promoted to a managing position, in which the scope of responsibilities are broader, especially in the budget planning, monitoring, and control. Pre-requisites to benefit the most from this course is basic to intermediate business management knowledge and concepts.
Name:MODULE 2 - Corporate budgeting
Description:The corporate budgeting process begins with the strategic guidelines, goes through the discussions of what may be the influence of the guidelines on the assumptions, and culminate in supporting the budget planning process. In this module, the discussions are about the aspects related to this process. Learning objectives include understanding the link between corporate budgeting and the business unit budgeting process; aligning strategic guidelines with planning guidelines, and assessing the connections of the corporate budget to the business level budget.
Name:Module 3.1 - The company operations and the Budget
Description:In this module, the discussion goes through a step-by-step framework to support the budget development. Each of the steps represents a relevant component of the budget, and the links between the budget of each area of the company are discussed. The integration of the different area's budget is one of the primary objectives of this module, which will lead learners to an integrative view of the budget development. And this integration is the key learning objective of the module.
Name:Module 3.2 - The company operations and the Budget
Description:In this module, the discussion goes through a step-by-step framework to support the budget development. Each of the steps represents a relevant component of the budget, and the links between the budget of each area of the company are discussed. The integration of the different area's budget is one of the primary objectives of this module, which will lead learners to an integrative view of the budget development. And this integration is the key learning objective of the module.
Name:MODULE 4 - Financial and reporting model
Description:In this module, we will develop an understanding of how to consolidate the reporting model on the budget, through a financial approach with emphasis on a budget perspective. To build this knowledge, we will walk through a conceptual overview and components, visit an overall managerial view of profits and losses, work on the cash budget and forecasting cash-flow concepts and application. We also discuss the accounting reports and the relevance of the financial and non-financial indicators.
Name:MODULE 5 - Budget control
Description:This module focuses on the “control” side of the budget. We understand how to apply concepts, and will be guided on how to monitor and measure results, analyze and evaluate the potential gaps between actual and estimated outcomes.
Name:MODULE 6 - Planning Process – Approaches and evolution
Description:Approaches and evolution: In this module, you will learn by reflecting about the different approaches to planning processes. We will walk with you through the aspects of efficiency and efficacy, connecting with budgeting. We will also debate traditional versus some trended methodological approaches, their benefits, and limitations. This Module closes our Course.
The Budgeting Essentials and Development course focus on an integrative and practical view of concepts, methods, and techniques to develop a budget. After finishing this course, learners will be able to: - Develop the budget with a broad view of the corporate functions; - Integrate the strategic guidelines into the discussions of budgeting process; - Structure the budget planning and development in a logical sequence - Coordinate the project of budget planning with the different areas of the company - Actively promote assumptions discussions to improve the process of developing the budget - Apply financial concepts to support the budget planning process - Design a budget monitoring and control model to support the performance management - Evaluate the performance of the company by managing the results and the budget In this course, learners will have a deeper understanding of the budgeting process, its challenges, common issues, and approaches to mitigate the problems and improve the learning curve of budget planning. It is integrative by emphasizing the transition between the corporate strategy and the budget. It is practical by following a structured process of going through a framework that illustrates and demonstrates how to analyze, develop and control the budget.
