CMA考试新考纲(官方)-part two 4 (2)

1CMA学习系统第一部分：财务规划、绩效和控制CMALearningSystemPart1:FinancialPlanning,PerformanceandControl主讲：张宇CMA2第一章：计划、预算和预测SectionA:Planning,BudgetingandForecasting3第一节：预算概念Topic1:BudgetingConcepts4基础：术语、预算周期以及预算的理由Fundamentals:Terminology,BudgetCycle,andReasonsforBudgeting预算–经营计划，控制工具，资源与承诺，一段时间内的目标，定量预算编制—制定预算的步骤，目标传达（沟通工具）预算控制—没有控制，预算只是预测，系统的预算审批流程，协调相关方努力，分析差异，提供反馈，现实的，激励作用Budget–operationplan,controltool,resourcesandcommitment,goalsoveraperiod,quantitativeBudgeting–stepspreparingabudget,communicationBudgetarycontrol–withoutcontrol,budgetisjustforecast;systematicbudgetapprovalprocess,coordinatingeffectsofallparties,analyzingvariances,providingfeedback,realistic,motivational5模拟报表—预算财务报表，以历史信息为基础，假设某些事件已经发生而做出调整，资源的配置模拟对内/外部使用者的不同定义Proformastatements–budgetedfinancialstatement,basedonhistoricaldocuments,adjustedforevent“asif”occurred,allocationofresourceproformadefinitionforinternal/externalusers基础：术语、预算周期以及预算的理由Fundamentals:Terminology,BudgetCycle,andReasonsforBudgeting6采取措施Takeaction反馈与修订预算Feedbackandreviseplan编制预算Createbudget获得经理的同意Managerbuy-in分析绩效Analyzeperformance检查差异Examinevariations基础：术语、预算周期以及预算的理由Fundamentals:Terminology,BudgetCycle,andReasonsforBudgeting预算周期BudgetCycle7预算的理由计划–强迫检验未来，预期，输入不同来源的想法，不同的观点，方向，更好的方法，框架，被动/主动的态度沟通和协调–组织的不同部门，每个人都致力于组织的（共同）目标ReasonforBudgetingPlanning–forcetoexaminethefuture,expectation,inputofideafrommultipleresources,differentviewpoint,direction,betterway,framework,reactive/proactivemannerCommunicationandcoordination–differentpartsoftheorganization,everyoneworktowardthe(common)goalsoftheorganization基础：术语、预算周期以及预算的理由Fundamentals:Terminology,BudgetCycle,andReasonsforBudgeting8预算的理由监督–标准、绩效指标、将实际结果与预算结果作比较，差异、纠正行动评估–承担责任，经理人的业绩，根本原因，对好业绩进行激励。ReasonforBudgetingMonitoring–standards,performanceindicators,comparingtheactualresultstothebudgetedresults,variance,correctiveactionEvaluation–heldresponsible,manager’sperformance,rootcause,rewardingforgoodperformance基础：术语、预算周期以及预算的理由Fundamentals:Terminology,BudgetCycle,andReasonsforBudgeting9经营与业绩目标OperationandPerformanceGoals实体的能力与市场机会相结合，战略方向与长期计划（预算），短期计划（预算），见图表1A-2根据既定目标评估业绩的作用，使用过去的绩效作为目标，错误和问题自动成为参考因素；基准过低或过高都会缺乏激励作用Entity’scapabilitieswithmarketplaceopportunities,strategicdirectionvs.long-termplan(budget),short-termplan(budget),seefigure1A-2Aroleinmeasuringperformanceagainstestablishedgoals;usingpastperformancesolelyasgoal,mistakeandproblemsareautomaticallyfactoredin;bothlowerandunrealistichighergoalsisunmotivating10经营与业绩目标OperationandPerformanceGoal期望结果作为评估标准，预见并考虑经营环境的变化可控成本和任意成本，在一个短期的时间内承诺成本是不可控的可控成本对绩效评估和预算编制是有用的Expectedresultasbenchmark,predictandaccountforcircumstanceschangeControllablecostanddiscretionarycost,withinashortamounttotimeCommittedcostarenotcontrollableControllablecostsareusefulforperformanceevaluationandbudgeting11成功预算的特征CharacteristicsofSuccessfulBudgeting与公司战略保持一致过程独立，但来自于战略计划和预测减轻潜在的瓶颈，资源配置的效率和效果技术上正确无误，合理准确的数字和事实管理层认可预算计划、沟通与协调工具AlignedwithcorporatestrategyKeepseparatebutflowfromstrategicplanningandforecastsAlleviatepotentialbottlenecks,allocateresourcesefficientlyandeffectivelyTechnicallycorrect,accuratenumberandfactsManagementendorse(buy-in)thebudgetPlanning,communicationandcoordinatingtool12朝相同的目标努力内部控制工具关键假设能得到更好的理解上级部门必须审核与批准预算最终预算不应轻易改变，但足够灵活平衡遵循预算的员工的信息输入与高级管理层的评估WorktowardorganizationgoalsInternalcontroldeviceKeyassumptioncanbebetterunderstoodHigherauthoritymustreviewandapprovethebudgetFinalbudgetnotbeeasilychangedbutbeflexibleenoughBalanceinformationinputfromemployeeagainstreviewofthebudgetbyuppermanagement成功预算的特征CharacteristicsofSuccessfulBudgeting13成功预算过程的特征CharacteristicsofSuccessfulBudgetProcess预算期—财政年度，三/五/十年的预算，月/季度预算，连续性或滚动预算Budgetperiod–fiscalyear,three/five/tenyearbudgets,monthly/quarterlybudget,continuousandrollingbudgets14预算流程—见图表1A-3Budgetprocess-seefigure1A-3权威式预算authoritative综合预算combination参与式预算Participation整合战略目标Incorporatestrategicgoals自上而下与自下而上Top-downandbottom-up不优先考虑战略目标Strategicgoaldonotreceivepriority更好地控制决策Bettercontroloverdecision保留了控制权与获得专业信息Controlretainedandexpertisegained专业信息使预算决定更可靠Expertiseleadstoinformedbudgetdecision指令dictation双向沟通Twowaycommunication低层级向高层级沟通Lowleveltomanagement成功预算过程的特征CharacteristicsofSuccessfulBudgetProcess15预算流程Budgetprocess权威式预算authoritative综合预算combination参与式预算Participation不满和不受激励Employeeresentfulandunmotivated接受和承诺Acceptanceandcommitment参与与受激励Employeeinvolvedandempowered可能不严格遵守Maynotbestrictlyfollowed严格的预算得到遵守Tightbudgetthatgetfollowed预算松弛Loosebudgetandbudgetslack比较适用于小型企业或稳定的环境Workinsmallorslow-changingenvironment适用于大多数公司Mostcompanies高度波动环境中的责任中心Responsiblecenterswithhighlyvariablesituations成功预算过程的特征CharacteristicsofSuccessfulBudgetProcess16综合预算流程的步骤包括管理层与有专长的员工与参与者沟通战略方向制定预算初稿低层向高层提交预算，强调双向沟通严格而公正的预算审批StepsincombinedbudgetaryprocessInvolvingmanagementandemployeewithexpertiseCommunicatestrategydirectiontoparticipantsCreatefirstdraftLowertohigherwithcommunicationinbothdirectionRigorousandfairbudgetapproval成功预算过程的特征CharacteristicsofSuccessfulBudgetProcess17预算参与者董事会—负责审查预算，任命预算委员会成员高