• 从企业的经营战略看预算的作用The budget Role ion the eye of strategy
• 制定预算的主要假设指标Assuming indicators for budget

• 预算的指导原则与方法Budget guidance and practice
• 流动计划Current Plan
• 流动预算Current Budget
• 行动的约束Action deficiency

• 销售预算、Sales budget ,
• 生产预算过程Production budget
• 材料采购与存货预算过程Purchase and Inventory budget
• 直接人工预算过程Direct Labor Budget
• 制造费用预算工作Burden Budent
• 单位产品成本预算过程Units product o costs budget
• 销售及行政管理费用预算过程Sales and admin Expenses Costs
• 营业外收支预算过程Non trade expenditure budget
• 人力计划、生产计划预算过程Labor plan , and production plan process
• 损益预算与资产负债预算过程P&L and Balance Sheet Budget

3.预算的落实与修正Budget executive and Amendment

• 修正预算的前提Pre condition for amendment
• 修正预算的指标Indicators amendment
• 修正预算的程序Budget amendment procedure
• 预算控制与落实Budget and Implementation

• 从企业的经营战略来确定成本目标To determine  costs target by the strategy.
•  确定企业成本目标的方式The Methods to determine the target costs
• ——用财务工具来确定成本目标Financial Tool to determine the target costs
• ——用市场工具来确定成本目标Market tool to determine costs target
• 管理决策的相关成本The relevant costs for decision
• 成本控制方法论Costs control system
• 杠杆法与不断改进Benchmark and Improvemnt
• 成本分解分析COSTS breakdown analysis
• 传统成本核算与控制的局限Constraints in the traditional costs control and calculation
• 成本核算与控制发展新发展Costs Calculation and control development

• 成本失控的预兆 The indicators for costs control
• 供应链全程成本管理Costs Chain
• 看板管理法Kanban
• 7种常见的浪费与消除方法Seven  ways to lower costs

• 组织机构对成本的影响Organization effects on costs
• 经营方案对成本的影响Operating projects on Costs
• 全面质量成本Total quality costs
• 税收成本控制Taxation costs
• 资金控制Cash Control
• 应收帐款控制Accounts Receivable Control
• 库存控制Inventory Control
• 固定资产控制Fixed Assets Control