F-Council财务管理系列培训——企业战略成本管理

F-Council财务管理系列培训——企业战略成本管理

课程背景及介绍：

         对于“成本管理“这个话题方面，F-Council一直以来都报以十分慎重的态度，来开发活动课程。事实上，这也的确是非常为难课程编制老师的一个大问题。

改革开放30多年，国内引进外资企业大力发展经济的同时，国外一些一流的配套辅助工具（如ERP系统、精益理念、六西格玛等各种不同形态的“工具”）也随着知名的外企进入中国、深根发芽。

30年，成本管理方面的高手，足够“诞生”无数批……

         对此，我们有理由相信，许多F-Council的会员企业，也许在“成本管理”这个话题上，比我们想象的做的更好、走的更远，根本不需要我们再“指手画脚”——你们的库存周转率也许已经成为行业中的标杆；相关运营系统的配套也非常成熟和完善，各岗位的职能分工与KPI考核准确、公平；员工的工作负有效率；没有呆滞料、没有过分的库存；精益的理念贯彻始终………………

但作为以“培训”为基本理念的F-Council实战训练营，如果没有成本方面的课程，似乎有些说不过去，毕竟企业永远不会认为自己完美，永远在精益求精的道路上追逐前面一个既定目标。而同时，并不是所有的企业都是理想中的benchmark。

       本课程，除了介绍成本管理中常用的一些分析方法和概念之外，更注重对参与人员思路的指导。无论是基础的成本分析人员，还是中高层管理人员，我们都希望学员能够以空杯心态，辅以思维、思路的拔高，以“辅助企业更好运作”的角度来看待成本管理。从而能够从战略角度出发，学会如何做好成本管理。再通过实际案例分析和现场练习指导，帮助学员做到真正的理解与运用。

如果

1.     你认为成本管理，只是为了替企业省钱……

2.     你认为成本的增加，意味着企业管理、或相关控制人员工作的失职……

3.     你认为成本的减少，就一定是一件值得赞赏的事情……

那么你绝对不该错过本次活动，它会颠覆你对成本的看法，让你结合企业战略的高度来看待成本的高与低。

课程收益：

l   成本控制中企业面临的困惑和困难点探讨

l   常见的成本核算方法的比较与利弊分析

l   精细化成本管理方式下的成本控制方法

l   以精益为导向的成本控制与改进理念

l   以六西格玛为导向的质量成本控制与改进方法

l   战略成本控制下的理念和控制思路

讲师风采：

雪梨  中国区财务总监 某美资大型制造上市公司

雪梨女士曾服务于Valmont、ITW、Veolia、GM等大型世界500强企业，拥有二十多年丰富的财务高层管理经验，熟悉财务、海关、税务、银行资金管理、客户服务、物流管理、保险、法务、项目管理和IT ERP系统等领域。

获得国外著名大学工商管理硕士、中国高级会计师、SIFM高级国际财务管理师等资格。目前，服务于某美资大型制造企业，帮助企业改进了成本设置系统、通过业务数据分析对企业国内外业务做出战略性的调整等。讲课以丰富案例和最佳实践为特色。

雪梨女士工作经历：

威立雅：参与世界最大环境工程的项目，世界银行招投标项目，参与招标设计、评审、过程控制、竣工决算、运营流程设计某美资大型制造上市公司 。

GM：旗下几家中国工厂财务工作。主要流程控制、内控、成本费用合并与分析。

ITW：化工行业，完成整个某BU工厂的项目投资，从建工厂，到组织结构、财务框架、内控框架搭建，并获得ITW中国所有BU中第一次全部所辖公司内审3A级别。

Valmont：改善整个中国区所有工厂财务架构、政策制度、成本结构、使得价格更趋于市场，更有竞争力。内控改善，重新规划公司内控架构。帮助企业改进了成本设置系统、通过业务数据分析对企业国内外业务做出战略性的调整等。

课程大纲：

第一天

一、前言——从成本节约到花钱的艺术

       破冰

       案例引述——成本管理对决策的影响

       成本管理理念和趋势介绍

       成本人员的角色和价值产出

       《成本管理》课程介绍

二、思路——企业战略管理下的成本导向

       战略成本管理与价值分析

       不同商业模式下成本特点

       — 产品导向——差异化

       — 流程导向——成本优势

       — 客户导向——目标聚集

三、如何根据业务模式选择合适的成本核算体系

       实际成本法及注意要点（传统业务状态下成本方法的选择）

       — 适用企业的特点

       — 可能面临的问题

       — 实际案例分析

       标准成本法及注意要点（企业重大转变、面临市场竞争下如何找到真正的成本点）

       — 标准成本的制定原则

       — 标准成本设立各部门责任

       — 实施中的困难与挑战

       — 标准成本与实际成本差异分析

     （工时差分析、价差量差分析、废品率分析、返工率分析等）

       — 实际案例分析

       作业成本法及注意点（危机时转变、重新确定企业在市场的定位）

       — 作业成本法如何在企业实施

       — 实施中的困难与问题

       — 实际案例分析

       变动成本法及注意点（边际成本及边际贡献的定位，企业不同阶段的成本分析及其带来的价值）

       — 处于何种阶段需要使用变动成本法

       — 如何利用变动成本帮助企业做决策

       — 边际成本和边际贡献在销售定价环节的应用

       — 实际案例分析与问答演练

四、成本分析重点选择和分析管理技巧分享

       不同阶段分析重点

       — 如何根据业务阶段选择分析重点

       — 介绍新的分析工具80/20法则

       —  案例分享

第一天课程回顾

第二天

       成本分析方式及要点

       — 不同维度下的成本分析目的

       — 料、工、费的分析探讨及价值

       — 因素分析方法的实际应用

       — 直接和间接成本分析及价值

       — 变动成本和固定成本分析及价值

       — 四大费用分析的方法及价值

       — 实际案例分析与互动演练

五、成本控制要点——如何达到成本控制的目标

       如何通过成本分析模型有效控制成本

       — 本量利分析和保本点模板

       — 本量利分析在决策中的应用

       — 实际案例分析

       探讨企业实际中如何把成本控制和业务挂钩

       — 企业面临的困惑和困难点探讨

       — 不同阶段控制点如何制定并有效实施

            - 设计阶段

            - 采购阶段

            - 物流选择

            - 生产过程中存货的有效管理

            - 质量成本控制

       — 成本考核与绩效管理

六、管理层对成本的理解和要求

       如何理解管理层需要的财务分析是什么

       如何用非财务语言表达财务数据分析结果

       — Bridge方法在成本分析中应用

       — 气泡法制作思路及介绍

两天课程总结

课程表：

F-Council Cost Management Training Series
—Factory Cost Analysis & Control

Background
"Cost management", F-Council has been reported in a very prudent manner, to develop curriculum about this topic. In fact, it is very difficult curriculum to teacher, which is a big problem indeed.

More than 30 years, domestic foreign enterprises and vigorously developing the economy at the same time, some foreign class auxiliary tools (such as ERP systems, concept of lean, Six Sigma and other forms of "Tools") along with well-known foreign enterprises to enter China, deep root.

30 years, the expert in cost management, enough to "birth" of countless ... ...

In this regard, we have reason to believe that many of F-Council's member companies, perhaps in the "cost management" on the topic, are doing better than we thought, go further, and we are not required to "tell" – your inventory turnover may have become the industry standard; Related operating systems is also very mature and perfect, the post functions and KPI evaluation of accurate and fair; Employees ' work efficiency; No dead, no excessive inventory; Lean concept consistency ... ... ... ... ... ...

But as with "training" as the basic idea of F-Council combat training camp, if there is no course about costs, it seems illogical, after all, the enterprise will never consider themselves perfect, forever in front of the Excelsior road chasing a target. While at the same time, not all companies are ideal benchmark.

This course, in addition to the introduction of cost management analysis methods and concepts commonly used in addition to pay more attention to the guidance to the participants. Regardless of the cost analysis is based on staff or senior management personnel, we want students to be able to empty Cup, supplemented by ideas, ideas in the pipeline, to "help companies better operating" costs in terms of management. From a strategic point of view, how to cost management. Through practical case studies and exercises guidance, help the student to understand and use really.

If

1.     You think the cost management, just to help businesses save money ... ...

2.     You think the cost increase, meaning that controllers work in business management, or related misconduct ... ...

3.     You think it cost reduction, certainly is a laudable thing ... ...

Then you should definitely not miss this event, it will change your views on cost, let you combine strategic height to look at the cost of high and low.

Course Benefits:

l  Cost control in the confusion and difficulties faced by discussion

l  Analysis of comparative advantages and disadvantages of common cost accounting methods

l  Cost control method for precise cost management mode

l  Cost control and improvement of lean-oriented philosophy

l  Guided by the Six Sigma quality and cost control and improvement method

l  Strategic cost control ideas and control method

Course Outline
Day 1
A.Preface---From cost saving to spending art
               Icebreaking
               Case quotes—Cost management effects on decision-making
               Introduction of cost management theory & tendency 
               Roles of cost personnel & value output 
               Introduction of 《Cost Management》course

B.Thoughts---Cost orientation in the state of enterprise strategic management
               Strategic cost management & value analysis
               Cost features under different business patterns
               —Product orientation—Differentiation 
               —Process orientation—Cost advantages
               —Customer orientation—Objective integrating

C.Cost model selection—Cost model penetration in the state of different stages & requirements  
               Actual costing & attentions 
               —Features of applicative enterprises
               —Possible issues
               —Practical case analysis
               Standard costing & attentions
               —Formulation principles of standard costing
               —Responsibility of the standard costing establishment department
               —Difficulties & chanllenges in practices
               —Variation analysis of standard costing & actual costing (variation in  labor- hour, price, rejection rate, etc.)
               —Practical case analysis

               Activity-based costing & attentions
               —How to apply activity-based costing in the enterprise
               —Difficulties & chanllenges in practices
               —Practical case analysis

               Variable costing & attentions
               —Stages requiring variable costing 
               —How to utilize variable costing in enterprise decision-making
               —Application of marginal cost & contribution margin in sales pricing process
               —Practical case analysis and Q&A exercise

D.Cost analysis model—Stage highlights, methods & analyzing tools
               Analysis highlights in different stages
               —How to select the analysis highlights in accordance with the business stage 
               —Introduction of the new analyzing tool 80/20 rule
               —Case sharing

Day 2

Course Review of Day 1

               Cost analysis methods & attentions
               —Cost analysis goal under different dimensions
               —Discussions & analysis of material, labor & expense and the value
               —Application of factor analysis
               —Analysis of direct& indirect cost and the value
               —Analysis of variable costing & fixed cost and the value
               —Four fees analysis methods and the value
               —Practical case analysis & interaction exercise

E.Cost control highlight---How to achieve the cost control goal

               How to efficiently control the cost via cost analysis models
               —Cost-volume-profit analysis & break-even point template 
               —Application of cost-volume-profit analysis in decision-making
               —Practical case analysis
               Study on how to connect cost control with practical business
               —Study on the confusions & difficulties of the enterprise
               —How to choose & efficiently apply the control point in different stages 
                   Design stage
                   Purchasing stage
                   Logistics stage
                   Inventory management in production process
                   Quality cost control
               —Cost assessment & performance management

F.Management layer’s understanding & requirements on cost
               What kind of financial analysis does the management layer need?
               How to use the no-fiscal language to present the financial data analysis results?
               —Application of Bridge Method in cost analysis
               —Bubble Method idea and the introduction

Summary

Course Schedule