Бюджетирование: бизнес-практика на сквозных примерахgl

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Бюджетирование: бизнес-практика на сквозных примерахgl

апрель 26-27-3
 26 - 27 `opek 2010 cnd`

ONX@CNB@_ P@GP@ANRJ@ L@QREP-A^DFER@: ahgmeq-op`jrhj` m` qjbngm{u ophlep`u

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M` qelhm`p OPHCK@X@^RQ_: psjnbndhrekh h qoevh`khqr{ thm`mqnbn-}jnmnlhweqjhu
ondp`gdekemhi jnlo`mhh, methm`mqnb{e lemedfep{ q m`w`k|m{l spnbmel thm`mqnb{u
gm`mhi. Qelhm`p me p`qqwhr`m m` opndbhmsr{u p`gp`anrwhjnb h no{rm{u
onk|gnb`rekei a~dferm{u qhqrel.

A^DFERHPNB@MHE  lnymne qpedqrbn onb{xemh sop`bkelnqrh jnlo`mhh, jnrnpne
ongbnker +nvhtpnb`r|; vekh ahgmeq`, npc`mhgnb`r| oepqnm`k jnlo`mhh m` hu
dnqrhfemhe h jnmrpnkhpnb`r| sqoexmnqr| opndbhfemh on m`lewemmnls osrh.

M` qelhm`pe p`qql`rphb`~rq opehlsyeqrb` sqoexmncn a~dfermncn sop`bkemh
opedophrhel, qnbpelemm{e lerndhjh p`gp`anrjh, jnmrpnk h `m`khg` hqonkmemh
a~dfernb. Ondpnamn naqsfd`~rq tsmjvhh p`gkhwm{u ondp`gdekemhi jnlo`mhh b }rhu
opnveqq`u h hu nrberqrbemmnqr| g` hqonkmemhe srbepfdemm{u ok`mnb. Jk~webne
leqrn b opncp`lle qelhm`p` g`mhl`~r reumhj` h reumnknch qnqr`bkemh nrdek|m{u
tsmjvhnm`k|m{u a~dfernb, ` r`jfe hu jnmqnkhd`vhh b a~dfer{ bepumecn spnbm.

B pegsk|r`re naswemh SW@QRMHJH  SGM@^R:
   - b wel g`jk~w`erq qoevhthj` a~dfermncn sop`bkemh h j`j hgbkew| hg mee
l`jqhlsl bnglnfmncn;
   - j`jhe a~dferm{e qrpsjrsp{ ophlem~rq b p`gkhwm{u nrp`qku }jnmnlhjh, h
j`j` hg mhu ondnider B`xels opedophrh~;
   - j`jhe tnpl`r{ a~dfernb hqonk|gs~r qnbpelemm{e opedophrh;
   - j`j npc`mhgnb`r| opnveqq ondcnrnbjh a~dfernb h p`qopedekhr|
nrberqrbemmnqr| g` hu qnck`qnb`mhe, srbepfdemhe h hqonkmemhe;
   - on j`jhl reumnknchl h j`j p`gp`anr`r| a~dfer. J`j qnqr`bhr|,
bg`hlnsbg`r| h jnmqnkhdhpnb`r| p`gkhwm{e a~dfer{ B`xei jnlo`mhh;
   - j`j jnmrpnkhpnb`r| h nqsyeqrbkr| t`jrnpm{i `m`khg hqonkmemh a~dfer`.

NQNAEMMNQR\  QELHM@P@: P`gslmne qnwer`mhe rnk|jn menaundhlni renphh h
naxhpmncn op`jrhweqjncn l`reph`k`. B qelhm`p bjk~wemn ank|xne jnkhweqrbn
ahgmeq-jeiqnb, p`anr` m`d jnrnp{lh ongbnkhr sw`qrmhj`l kswxe nqbnhr|
naqsfd`el{e lerndhjh, ` ophlep{ hg no{r` `brnp` qelhm`p` opnhkk~qrphps~r
pe`k|m{e bnglnfmnqrh ophlememh a~dfermncn sop`bkemh m` nreweqrbemm{u
opedophrhu.

B g`jk~whrek|m{i dem| sw`qrmhj`l opednqr`bkerq bnglnfmnqr| b xeqrhw`qnbni
ahgmeq-hcpe g`jpeohr| bqe onkswemm{e m` qelhm`pe gm`mh h nrp`anr`r| M@
OP@JRHJE  m`b{jh qjbngmni p`gp`anrjh cemep`k|mncn a~dfer` jnlo`mhh.

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OPNCP@LL@  QELHM@P@

B wel g`jk~w`~rq NQNAEMMNQRH A^DFERMNCN SOP@BKEMH_
   - Opedm`gm`wemhe a~dfermncn sop`bkemh.
   - Leqrn jp`rjnqpnwm{u a~dfernb b qhqrele jnponp`rhbmncn ok`mhpnb`mh.
   - Ok`mhpnb`mhe h a~dferhpnb`mhe: hcp` qknb, ondlem` onmrhi hkh
   - Aeg a~dfernb fhr| mek|g m` qbere, mer! R`j kh }rn m` q`lnl deke?

A^DFERM[E QRPSJRSP[ H REUMNKNCHH P@GP@ANRJH. J`jhe a~dfer{ msfm{ B`xei
jnlo`mhh?
   - Qrpsjrsp` Cemep`k|mncn A~dfer` (Master-Budget). Nrp`qkeb` qoevhthj`: m`
opnhgbndqrbe, b qrpnhrek|qrbe, rnpcnbke h qtepe sqksc.
   - Thm`mqhpnb`mhe h hmbeqrhpnb`mhe. Wrn oepbhwmn oph ok`mhpnb`mhh +jsphv`
hkh ivn;?
   - Opncmngm{i a`k`mq: op`jrhweqj` menaundhlnqr| hkh hcp{ renperhjnb?
   - Cksahm` der`khg`vhh a~dfer` opnd`f. J`j +m`yso`r| dmn; h me srnmsr|?
   - Bpelemmni cnphgnmr. R`l, g` cnphgnmrnl (nqnaemmnqrh tnplhpnb`mh cndnbncn
a~dfer` b jnlo`mhu q dkhrek|m{l vhjknl opnhgbndqrb`).
   - P`gmnbhdmnqrh a~dfernb: oephndhweqjhi, qjnk|gyhi, oepeundyhi.
   - Nqnaemmnqrh, opehlsyeqrb` h mednqr`rjh mnpl`rhbmncn ok`mhpnb`mh.
   - J`j m` op`jrhje a~dferhps~r pecskhpsel{e g`rp`r{?
   - Dbnim` g`ohq| Ksjh O`wnkh h a~dfer{ B`xei jnlo`mhh.

Ahgmeq-jeiq{:
   - P`gp`a`r{b`el aknj-quels l`qrep-a~dfer` h qrpsjrsphpsel a~dfer opnd`f;
   - Mnplhpsel p`qund{ m` pelnmr nanpsdnb`mh;
   - P`gahp`elq b a~dferm{u bg`hlnqbgu.

Ahgmeq-op`jrhj` m` pe`k|mnl ophlepe:
   - Onknfemhe on mnplhpnb`mh~ h khlhrhpnb`mh~ noep`vhnmm{u g`rp`r.

A^DFERHPNB@MHE Q SWERNL PE@KHI: OPTIMIST vs PESSIMIST
   - B`ph`mrmne a~dferhpnb`mhe. J`j lndekhps asdsyhe qna{rh l{ lnfel
sop`bkr| hu p`gbhrhel.

Ahgmeq-op`jrhj` m` pe`k|mnl ophlepe:
   - Lndekhpnb`mhe noep`vhnmmncn a~dfer` b sqknbhu menopedekemmnqrh oncndm{u
h p{mnwm{u sqknbhi;
   - Opncmnghpnb`mhe demefm{u onqrsokemhi q swernl bepnrmnqrm{u nvemnj.

P@GP@ANRJ@ A^DFERNB. J`j npc`mhgnb`r| opnveqq ok`mhpnb`mh hkh jrn g` wrn b
nrbere?
   - Nazejr{ h qsazejr{ a~dferhpnb`mh. Tsmjvhh sw`qrmhjnb a~dfermncn
opnveqq`.
   - J`j qdek`r| a~dferm{i jnlhrer p`anrnqonqnam{l. J`js~ pnk| dnkfem hcp`r|
cemep`k|m{i dhpejrnp?
   - Jk`qqhthj`vh vemrpnb nrberqrbemmnqrh (VN). Wel nrkhw`erq
nrberqrbemmnqr| p`gkhwm{u vemrpnb nrberqrbemmnqrh.
   - Qrpsjrsp` VN h spnbmh bknfemhi. +Khwm{e; h +nayeqrbemm{e; a~dfer{.
   - L`rphv` g`rp`r on LBG.
   - A~dferhpnb`mhe nr m`whqkemh j nok`re. @ eqkh m`nanpnr?

Ahgmeq-jeiq{:
   - P`gp`a`r{b`el a~dfer demefm{u onrnjnb;
   - Ok`mhpsel opnhgbndqrbn h opnd`fh opndsjvhh;
   - Tnplhpsel a~dfer deahrnpnb;
   - B{onkmel p`anrs l`pjernknc`: p`gp`a`r{b`el pejk`lm{i a~dfer.

Ahgmeq-op`jrhj` m` pe`k|mnl ophlepe:
   - Npc`mhg`vh qhqrel{ a~dfermncn sop`bkemh b qknfmnhmrecphpnb`mmnl
unkdhmce.

J@JHE TNPL@R[ A^DFERNB QECNDM_ OPHLEM_^R?
   - M` wrn qkedser nap`rhr| bmhl`mhe oph p`gp`anrje a~dferm{u tnplskpnb.
   - Ok`mnb{e h nrwerm{e tnpl{: m`qjnk|jn ophmvhoh`k|mn hu qundqrbn.
   - A~dfer{, qtnplhpnb`mm{e on u`p`jreps g`rp`r h on tsmjvhl.

Ahgmeq-op`jrhj` m` pe`k|mnl ophlepe:
   - Tnpl`r{ a~dfernb m`vhnm`k|mncn rnpcnbncn noep`rnp`.

J@J JNMRPNKHPNB@R\ H @M@KHGHPNB@R\ HQONKMEMHE A^DFERNB
   - Sop`bkemhe on nrjknmemhl;
   - J j`jhl nxhanwm{l sop`bkemweqjhl pexemhl ophbndhr `m`khg on +feqrjnls;
a~dfers h j`j hu hgaef`r|;
   - J`j qdek`r| a~dfer +chajhl; h onwels }rn me bqel sd`erq;
   - T`jrnpm{i `m`khg nrjknmemhi.

Ahgmeq-jeiq{:
   - P`gp`a`r{b`el h `m`khghpsel hqonkmemhe a~dfer` jnlo`mhh.

Ahgmeq-op`jrhj` m` pe`k|mnl ophlepe:
   - T`jrnpm{i `m`khg nrjknmemhi nr a~dfer` opnejr`.

QJBNGMNI XEQRHW@QNB[I AHGMEQ-JEIQ on g`jpeokemh~ onkswemm{u m`b{jnb +Onx`cnb`
p`gp`anrj` L`qrep-a~dfer`;
   - Qrpsjrsphpsel jnlo`mh~ on vemrp`l nrberqrbemmnqrh.
   - P`gp`a`r{b`el a~dfer mnbncn opnejr`.
   - Ok`mhpsel dnund{ jnlo`mhh nr opnd`f opndsjvhh.
   - Nvemhb`el ok`mnb{i p`qund q{p| h tnplhpsel a~dfer g`jsonj.
   - Ok`mhpsel dpsche p`qund{ jnlo`mhh.
   - P`gp`a`r{b`el A~dfer Dnundnb h P`qundnb (ADP).
   - Ok`mhpsel demefm{e onrnjh h tnplhpsel oepbs~ ped`jvh~ A~dfer` Dbhfemh
Demefm{u Qpedqrb (ADDQ).
   - P`gp`a`r{b`el a~dfer hmbeqrhvhi h ok`mhpsel ophbkewemhe thm`mqnb{u
peqspqnb m` ecn pe`khg`vh~. Bmnqhl jnppejrhb{ b ADDQ.
   - Tnplhpsel A~dfer on a`k`mqnbnls khqrs (AAK).

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26 - 27 `opek 2010 cnd`.  (2 dm q 10.00 dn 18.00)
Leqrn opnbedemh: Lnqjb`, l. Anr`mhweqjhi q`d, "Sweam` cnqrhmhv`"
Qrnhlnqr| sw`qrh: 17 500 psa. (B qrnhlnqr| bundhr naswemhe, oew`rm{e
l`reph`k{ on rele qelhm`p`, naed{, jnte-o`sg{). On njnmw`mhh b{d`erq
qeprhthj`r n opnunfdemhh naswemh on d`mmni rele. Hmncnpndmhl onlnfel
g`apnmhpnb`r| mnlep` b cnqrhmhve. Naswemhe h opnfhb`mhe b ndmnl gd`mhh.

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Ondpnam` hmtnpl`vh h pechqrp`vh on reketnms: 8 (495) 229 .. 04 .. 33

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