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所在平台: Udemy |
课程主页: https://www.udemy.com/course/get-an-a-in-your-management-accounting-101-college-course/
课程评论：没有评论
课程名称：非会计经理的预算编制 课程概述：本课程主要探讨“主预算”的概念。主预算是公司各职能部门编制的所有低级预算的汇总，包含预算财务报表、现金预测和融资计划。主预算通常以月度或季度的格式呈现，涵盖公司的整个财政年度。课程将讲解主预算如何帮助公司实现特定目标，以及为达成预算所需的管理行动。此外，还可能讨论为实现预算所需的人力资源变动。 主预算是管理团队用于指导公司活动的核心规划工具，也是评估各责任中心绩效的依据。高层管理团队通常会多次审核主预算并进行调整，直至形成能有效分配资金以实现预期结果的最终预算。尽管理想情况下，公司会采用参与式预算编制，但有时预算可能会由高层管理强制施行，且员工参与较少。 学员反馈： - “这门课程条理清晰，组织严谨，非常适合我15年前的管理会计复习。” - Tung KU - “非常棒，收获颇丰，谢谢老师！” - Rabia Taher - “课程内容很好，通过解释、插图和测验，帮助我为考试做好了充分准备。” - Muhammed Hassen - “这门课程非常好，我正在学习很多管理会计的知识！” - Mark Furman 本课程涵盖了所有在每个MBA项目的管理会计课程中都包含的主要管理会计概念。
What is a Master Budget?The master budget is the aggregation of all lower-level budgets produced by a company's various functional areas, and also includes budgeted financial statements, a cash forecast, and a financing plan. The master budget is typically presented in either a monthly or quarterly format, and usually covers a company's entire fiscal year. An explanatory text may be included with the master budget, which explains the company's strategic direction, how the master budget will assist in accomplishing specific goals, and the management actions needed to achieve the budget. There may also be a discussion of the headcount changes that are required to achieve the budget.A master budget is the central planning tool that a management team uses to direct the activities of a corporation, as well as to judge the performance of its various responsibility centers. It is customary for the senior management team to review a number of iterations of the master budget and incorporate modifications until it arrives at a budget that allocates funds to achieve the desired results. Hopefully, a company uses participative budgeting to arrive at this final budget, but it may also be imposed on the organization by senior management, with little input from other employees.Some past student comments:"Great Class, systematic, and very organized Thanks , it's a great reviewing for my managerial accounting 15 years ago." Tung KU"Awesome:) n very beneficial Thank u Dr:)"Rabia Taher"Very Good course with the explanations, Illustrations and quizzes. It makes you well prepared to actually give the exam for a good grade" Muhammed Hassen"Great course, I'm learning a lot about managerial accounting!" Mark FurmanThis course covers all the major managerial accounting concepts that are a part of every Managerial ( Management) Accounting course in every Master of Business Administration university program.
