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Jingdong book

全面预算管理实践

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本书还特别提供了完整的企业全面预算表格模板,以及“经营绩效考评会” 表格模板等,这些是作者在实际工作中经常使用的,可下载后参考。


Content Description

本书作者拥有丰富的管理实践经验。书中的大量管理案例是作者辅导企业预算管理的真实情况提炼,许多实战内容是一手原创总结。本书以案例为主,详细介绍全面预算管理的方法和实践,对如何制定战略规划、年度计划和预算方案做了详细讲解。书中首次提出“企业盈利是设计出来的”观念,强调预算是盈利的灯塔。对读者关心的许多预算管理问题,作者做了详细的回答。比如“只预算不执行,预算是纸上谈兵”回答了企业在导入预算管理时,不但要重视预算的编制,更要重视预算的执行,毕竟有成果才是硬道理,为绩效考核公平、公正、公开奠定基础。本书还特别提供了完整的企业全面预算表格模板,以及“经营业绩考评会”表格模板,这些是作者在实际工作中经常使用的,可供读者下载后参考。

Catalogue

前言
第1章预算是成功之母1
1.1不懂预算管理,执行力从何来1
管理故事1扁鹊的医术2
1.2全面预算管理包括的内容3
管理故事2囚犯的要求4
预算实践案例1卓越公司的战略解说会6
预算实践案例2卓越公司的风险控制7
预算实践案例3卓越公司责任中心的费用划分9
预算实践案例4卓越公司的绩效工资10
预算实践案例5卓越公司的资源分配10
预算实践案例6凯玛特公司11
1.3全面预算管理要做的工作12
预算实践案例7卓越公司的经营管理诊断:诊断调查表评分法实践14
预算实践案例8通用电气16
预算实践案例9卓越公司组织架构设计16
1.4基业长青离不开预算管理19
第2章战略落地靠预算23
2.1战略做得好,预测少不了23
2.2战略规划要做对目标24
预算实践案例10卓越公司战略规划分解简例26
预算实践案例11卓越公司20×4年简明战略规划29
2.3年度计划要做好事情30
2.4预算管理要做到盈利33
管理故事3美国杜邦公司35
预算实践案例12卓越公司20×4年利润预测分析38
预算实践案例13卓越公司总预算指标方案40
第3章预算是盈利的灯塔42
3.1企业要盈利,必须有预算42
3.2预算是科学的管理系统45
管理故事4太阳和激光的故事48
3.3组织系统是预算的保障49
预算实践案例14卓越公司预算管理委员会50
3.4全面预算应注意的问题54
第4章营销预算是头:经营预算58
4.1预算要好看,又要实用58
4.2预算从营销收入开始60
4.3预算分解与资源平衡69
预算实践案例15卓越公司20×4年经营预算的编制72
4.4预算编制重点在执行79
第5章赚“聪明的钱”:投资预算83
5.1投资未动,资金先行83
预算实践案例16卓越公司下属智慧社区网站融资的行动计划84
5.2投资的货币时间价值86
预算实践案例17卓越公司智慧社区网站的财务模型88
5.3投资的关键绩效指标89
预算实践案例18卓越公司投资预算的关键绩效评价90
5.4编写项目投资预算书91
预算实践案例19卓越公司新零售门店项目投资预算92
第6章企业要利润,员工要回报:薪酬预算97
6.1没有薪酬方案,预算不完整97
6.2薪酬预算包括的内容99
6.3薪酬设计与预算编制102
预算实践案例20卓越公司的薪酬预算方案106
6.4绩效工资与激励政策109
预算实践案例21卓越公司绩效薪酬的计算110
第7章别把利润当现金:现金流量预算112
7.1成也现金,败也现金112
7.2现金流量与采购预算116
7.3现金流量与付现预算122
预算实践案例22卓越公司设备改造项目的投资现金流量预算123
7.4现金流与量、本、利预算124
第8章财务预算是尾:预算财务报表131
8.1编制总预算,沙盘预演练131
8.2预算财务报表的钩稽137
预算实践案例23基于报表钩稽关系的财务报表分析139
8.3全面预算方案审查140
8.4预算反馈与期末调整141
第9章经营的心电图:解说预算报告144
9.1净现金流报告:解说企业风险144
预算实践案例24卓越公司的现金流报告148
9.2预算差异报告:解说经营业绩149
预算实践案例25卓越公司的预算差异报告153
9.3终端销售报告:解说竞争能力153
预算实践案例26卓越公司的终端销售报告155
9.4经营效益报告:解说成长空间156
预算实践案例27卓越公司的经营效益报告159
第10章预算执行关键是干部165
10.1只预算不执行,预算是纸上谈兵165
管理故事5老鼠的主意165
管理故事6农夫的一天166
管理故事7是谁特别累167
10.2锁定预算目标签订经营责任书169
预算实践案例28卓越公司经营目标责任书签字仪式170
10.3执行不是完成任务而是要结果172
管理故事8苏格拉底的故事172
10.4培养有预算执行力的管理干部174
管理故事9以人为本决定战争胜负178
第11章预算管控才是执行力180
11.1不会预算管控,执行力就没用180
11.2预算管控前的准备工作181
11.3预算绩效考核指标设计187
预算实践案例29卓越公司预算绩效考核指标的设计191
11.4建立预算管控考核系统197
预算实践案例30卓越公司工作计划的具体写法200
第12章经营绩效考评会203
12.1只执行不考核,预算是空中楼阁203
12.2预算执行绩效考核评分207
预算实践案例31卓越公司预算绩效考核的评分208
12.3经营绩效考评会的组织212
预算实践案例32罗伯特议事规则213
12.4会议开得好,绩效没烦恼217
预算实践案例33卓越公司经营绩效考评会219
附录A企业全面预算管理方案案例
附录B企业通用全面预算表格模板
附录C工业企业全面预算表格模板
附录D经营绩效考评会表格模板
Introduction

中国实行改革开放的市场经济已经超过30年了,这30多年来经济的发展非常迅速,经济总量也已成为世界第二。但是,反思中国企业管理的水平,却没有像经济发展一样迅速,许多企业在管理上和欧美发达的企业相比还有很大差距。前几年,不少企业想通过ERP管理软件来提升落后的管理水平,但都逃不了“上ERP找死,不上ERP等死”的结局。
为什么中国企业上ERP软件往往会失败?说白了,ERP软件其实是一个借助信息技术、具有强大生命力的管理系统,它是美国管理大师彼得·德鲁克在半个世纪前,在《管理的实践》中提出的目标管理思想的具体表现,而这个管理系统的核心就是全面预算管理系统。但是,我们许多企业的管理者并没有真正理解大师的管理思想,企业也没有建立真正的全面预算管理系统。这样的企业上ERP能成功吗?管理是需要练内功的,不能像经济一样吹泡沫。欧美发达的企业都是用几十年,甚至上百年的时间致力于深耕基础管理工作。中国企业却梦想上ERP软件立马赶超欧美,这是不现实的。这也许是中国企业和欧美发达国家企业存在差距的原因吧。
20世纪80年代,我在杭州电子学院讲授管理会计。那时候,中国刚开始从计划经济向市场经济转型。管理会计作为一门和市场经济最接近的财务课程受到学生的普遍欢迎。当时为了讲好这门课程,也为编写管理会计书,我找遍了能找到的所有参考书,其中彼得·德鲁克的管理书对我影响最大,特别是《管理的实践》。在20世纪90年代,我下海到浙江杭通汽车集团(现在的青年汽车)担任执行总裁,再到21世纪初开始从事专职的管理咨询工作,几十年来,一直致力于全面预算管理系统在企业中的推广。十年前,我把为企业辅导全面预算管理实践的经验写成了一本小册子。几年前,机械工业出版社华章公司编辑石美华女士邀请我写几本管理书籍,因为自己忙于企业管理咨询项目,没有如愿。一直拖到2014年,石女士又邀我写书,我才想起十年前的全面预算管理小册子,我想何不将自己这些年对全面预算管理的研究和实践心得,加以修改、提炼、整理,取名《全面预算管理实践》付梓出版呢。
本书从“不懂预算管理,执行力从何来”开始,阐述全面预算管理的重要性,即“预算是成功之母”。详细介绍了导入全面预算管理的意义和应注意的问题,全面预算编制采用的系统方法;编制预算前,企业要如何制定战略规划与年度部门计划等预算管理的准备工作。在制定预算时,如何通过上下反复沟通来达成对预算目标的认同,通过预算博弈来平衡资源配置达到各部门预算执行时起始条件相对合理,为预算考核公平、公正、公开奠定基础。
本书提出“企业盈利是设计出来的”预算观念,强调预算是盈利的灯塔,经营如航船,没有灯塔就有风险。经营必须有预算,营销是预算的开头,有效的经营取决于投资,有道是“兵马未动,粮草先行”,所以说投资预算是经营的基础;而经营利润并不是盈利最重要的财务指标,现金净流量才货真价实,因此千万不要忽视现金流量预算;如果没有薪资方案,全面预算就不完整,在执行时企业股东和员工就形不成合力。最后是预算方案汇总审查,所有的预算数据都要汇总在三张预算财务报表上审查平衡,以此来确定预算管理方案的完整性。所以“财务预算是尾”,就是说对三张预算财务报表审查平衡了,预算编制就到收尾的时候了。
本书对读者关心的许多预算管理问题做了详细的回答。比如“只预算不执行,预算是纸上谈兵”回答企业在导入预算管理时,不但要重视预算的编制,更要重视预算的执行,毕竟有成果才是硬道理。企业要通过预算锁定目标,要和责任人签订经营责任书;预算执行中干部是关键,他们的协同运营很重要。预算执行时观察干部是抱着完成任务的心态,还是要结果的心态,这是判断企业预算管理是在走形式,还是在实干的最好办法,如果是前者,会使你的企业在实施预算管理时伤得不轻,这样的预算管理是无效的。只执行不考核,预算是空中楼阁,预算的目标有没有达成,只需看预算执行的考核结果,考核能达到满分,预算执行一定是落地了。全面预算管理要想真正落地,必须重视开好经营绩效考评会。经营绩效考评会是对预算执行的全面管控,不会预算管控,执行力就没用,预算管控就是执行力。
至于全面预算差异分析及预算报告该说什么?读完本书你就会知道了。
写这本书,我花了十年的时间,书中的大量管理案例是我辅导企业预算管理的实践经验,许多内容是在其他的预算管理书籍中找不到的。因为这些案例一方面是我为企业老总们讲课收集的真实案例,另一方面就是我辅导企业做预算管理时经验的总结。为了让读者在实践中节约宝贵的时间,本书附录有全面预算管理的实操案例,还有企业全面预算表格模板,以及“经营绩效考评会”表格模板,可供读者参考。
今天,中国又进入新的经济转型时期。在新常态下,国家更需要提升实体经济的效益。全面预算管理作为能把企业所有关键问题融于一个系统来解决的管控方法,无疑要受到企业高度的重视。不论是互联网+的浪潮,还是工业4.0的挑战,中国企业要想赶超世界先进的管理水平,唯一要补的课就是企业管理的基本功,而全面预算管理系统将是最核心的部分。
贾卒2015年4月2日于深圳福田

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All items are excluding from any promotion or points events on Yamibuy.com

Return Policy

You may return product within 30 days upon receiving the product. Items returned must be new in it's original packing, including the original invoice for the purchase. Customer return product at their own expense.

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Jingdong book

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About the brand

Jingdong book