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所在平台: Udemy |
课程主页: https://www.udemy.com/course/fundamentals-of-zero-based-budgeting/
课程评论：没有评论
**课程名称：** 零基预算基础 **课程概述：** 本课程深入探讨零基预算（Zero-Based Budgeting，简称ZBB）的核心原理及实践应用。与传统的增量预算不同，零基预算要求从“零基础”开始，对组织内的每一项职能、每一笔支出进行重新评估和论证，无论其是新增费用还是过往的经常性支出。课程旨在帮助学员理解，零基预算的核心在于将成本优化的责任置于管理者身上，从而驱动组织实现更优的成本效益。 课程将参照德勤近期的调查数据，分析零基预算在帮助企业达成成本目标方面的成效。虽然调查显示全球范围内未采用ZBB的企业在达成成本目标方面成功率略低，但ZBB的实践者在成本控制上表现出一定的优势。课程将重点关注零基预算的实际操作层面，为学员提供可行的指导和方法。 **学习目标：** * 理解零基预算与传统预算的区别。 * 掌握零基预算的启动和实施流程。 * 学习如何进行成本驱动因素分析和决策包的构建。 * 了解零基预算在不同区域和行业的应用效果。 * 提升管理者在成本控制和优化方面的能力。
Zero-based budgeting (ZBB) is a method of budgeting in which all expenses must be justified for each new period. The process of zero-based budgeting starts from a "zero base," and every function within an organization is analyzed for its needs and costs. The budgets are then built around what is needed for the upcoming period, regardless of whether each budget is higher or lower than the previous one.Traditional budgeting calls for incremental increases over previous budgets, such as a 2% increase in spending, as opposed to a justification of both old and new expenses, as called for with zero-based budgeting.Traditional budgeting also only analyzes only new expenditures, while ZBB starts from zero and calls for a justification of old, recurring expenses in addition to new expenditures. Zero-based budgeting aims to put the onus on managers to justify expenses and aims to drive value for an organization by optimizing costs and not just revenue.As per the latest Survey by Delloitte zero-based budgeting users appear to be moderately more successful at meeting their cost targets. Sixty-three percent of respondents, globally, who did not conduct ZBB did not meet their cost targets, while the same is true for 58 percent of those that did use ZBB. Although ZBB users in the US reported higher cost program failure rates than non-ZBB users (65 percent vs. 57 percent), in all other regions the failure rate for ZBB users was lower than for non-ZBB users (57 percent failure rate vs. 68 percent in Latin America; 52 percent vs. 56 percent in Europe; and 60 percent vs. 71 percent in the Asia Pacific).In this course we will explore practical aspects of Zero Based Budgeting.
