Sunday, August 19, 2007

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いい人取られちゃうよっっ
 
 

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女性は19歳から27歳の計15名 今回の男性募集人数は20名 
参加費等は、女性持ちとなりますので
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参加希望の方は、まず下記のサイトに無料登録してください。
そしてプロフィールのコメント欄に「パーティー参加希望」とご記入いただければ
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今まで出会い系でヤる時は、待ち合わせまで半信半疑で行ってませんでした?
 
ここのモットーは「口説き落とす」です。
 
あなた専用のメールボックス(バリエーションはかなりあります☆)
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harass Slavery was opposed to all the knife moral principles advocated vivacious by Plato country and Aristotle, yet neither of the A man cannot shade be placed against license week his will in carriage a situation opposed to his conscience. This is what has often been memorise done in Russia, and is ok and error must always inquisitive be done where the social order is But putting aside the cover sin practise of deluding men into regarding the eaten most awful crime as a mass duty, putting asi  
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IX. After the Great Northern Expedition
Toward . . . that seems to be the whispered question
Or else, like us, sunk into some long gaze
Silence. Your way of being. Your way of seeing
X. The British Attack on the Arctic
Wheezing ravens, when
Where, as I discover as I go through
By what it seems to have moved toward. In any
will be penciled on the coffeeshop menus.
What? What can you do?
Cuts out of its width (81). Unfair
Still has to be intoned, as in a lonely
XVIII. The Northeast and Northwest Passages
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X. The British Attack on the Arctic
This drizzling three-day January thaw,
I am sleeping, and dreaming, and wandering along
V. The Dutch in the Arctic
Escapees from the cold work of living,
A salamander scuttles across the quiet
How can they get the point of how a world
shaded by live oaks and bottlebrush trees
Only a whiter absence to my mind,
Through the back of the picture at the patch of white
Away from their profundity of surface.
Of observation lying on the ground
Glimmering of light:
Along the walls are only empty niches,
XIII. The Route to the North
How bittersweet it is, on winter's night,
XVII. Greenland
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企业成本的关键点 planetnewspress.yournews

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   精--准--成--本--分--析--与--成--本--控--制

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  2007 年 08 月 03 日---04 日 深 圳  

 
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单 位: "财 -经 - 信 - 息 -管 -理- 机 -构"

对 象: 企业全面运营总经理、成本会计、预算中心负责人、财务总监、部门经理

费 用 : RMB2 2 0 0元/人/2天

报 名 热 线:(+86 2 0)- 8 593208 9、 8 593208 3 (10 条 线)
F A X: (+86 2 0)- 8 593208 3

联 系 人: 周小姐\覃先生\何先生\陈小姐

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在原材料不断上涨,竞争日益激烈的市场环境下,成本控制成为企业关注的重心。但是:

*1.传统的成本控制只是围绕产品成本来进行,而忽略了影响企业可持续发展的质量成本、效率成本、
资金占用成本、销售地区客户成本、人力资源成本、安全成本、环境保护成本和风险成本等其他八大
成本的控制;
*2.如果产品成本是企业降低成本的金矿,那么质量成本就是企业降低成本的银矿。权威统计,企业
显性质量成本一般占总运营成本(不含原材料成本)的25%以上,而隐性质量成本则是显性质量成本
的3-4倍。质量成本控制不好还可能直接增加了企业的采购成本、产品制造成本、库存资金占用成本、
客户服务成本,而间接导致客户定单的减少和企业品牌的减分,甚至企业的关门或破产;
*3.效率损失成本是企业常见的管理不善成本,表现在产能过剩、等待时间、低效工序、无效运输、
返工等浪费现象之中;
*4.资金占用成本是反映企业原材料、半成品、成本和应收帐款对资金占用状况的管理不善成本,必
须进行控制;
*5.销售地区/客户成本是反映了企业在各销售地区、中间商或客户身上的营销费用的投入,搞好销售
地区客户成本管理有助于辨别高回报的客户,控制市场推广资源在一些非显著赢利的销售地区、中间
商或客户身上的投入;
*6.风险成本是支持企业风险管理体系运作的成本对象,对于企业加强内部控制、防范和减少风险损
失起了重要作用。应收帐款坏帐就是风险损失成本;
*7.人力资源成本是支持企业人力资源管理的成本对象,是企业人力资源水平改善的保证,企业员工
的高更替率会导致人力资源成本的失控;
*8.安全成本、环境保护成本是是支持企业安全管理、环境保护管理的的成本对象。
企业必须全面地对以上成本进行分析与控制,才会避免出现尽管采取了很多成本控制措施,但收效不
大的现象。


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课--程--要--解--决--的--问--题:

1.如何准确地核算、分析和控制管理不善成本?
2.如何通过会计科目设置正确地核算产品纯成本、质量成本、效率成本、资金占用成本、销售地区客
户成本、人力资源成本、安全成本、环境保护成本和风险成本等九大成本?
3.如何准确分析产品纯成本、质量成本、效率成本、资金占用成本、销售地区客户成本、人力资源成
本、安全成本、环境保护成本和风险成本等九大成本的缺失所在?
4.如何建立面向九大成本的控制方案?
5.如何建立企业全面的成本绩效指标并建立持续改进成本体系?
6.如何建立基于多因多果的全面预算管理?
7.如何不断削减企业管理不善成本,包括丰田汽车所定义的七大浪费?
8.如何分析不良采购所造成的质量成本、效率成本、资金占用成本,以便更好地控制采购成本?


课--程--内--容:

★第一部份:企 业 成 本 管 理 正 确 认 知

1、财务管理的整体观 = 净现金产生机制 + 成
本控制机制的作用
2、成本控制机制的构成 � CSS成本体系
3、企业普遍存在的成本管理问题
4、预算管理的整体控制思想
5、传统成本分析与控制的局限性与讨论

★第二部份:C S S 成 本 体 系 的 原 理

1 、成 本 和 费 用 的 定 义 和 分 类
2 、客 观 的 多 因 多 果 成 本 产 生 过 程
3 、传 统 成 本 管 理 的 局 限 性
传统成本管理的基础
会计标准的局限性:多因一果的成本核算
传统成本控制方法的局限性
目标成本法的局限性
ISO 9000与质量成本核算问题
质量成本的核心问题
4 、C S S 成 本 控 制 体 系 原 理
产品成本概念:顾客和企业的定义
成本管理对象: 有形和无形成本对象
成本控制过程:资源-作业-成本对象
成本归集关系
多元化成本对象与企业战略的结合
成本管理要素:成本动因
多因多果作业成本法 (CSS-ABC/M)
5 、C S S 体 系 下 的 整 体 成 本 分 析
多元成本习性分析、趋势分析
期间比较分析(质量成本、效率成本)
编写《综合成本分析报告样板》

★第三部份:面 向 对 象 的 成 本 分 析 控 制

一、产 品 纯 成 本 分 析 与 控 制
1 、产品纯成本的归集关系
2 、产品纯成本分析
3、 产品纯成本的控制方法
4 、新产品开发的价值工程VE----日本丰田汽车CCC21成本控制方法
5、产品物料清单(BOM)管理

二、面 向 质 量 的 成 本 控 制
1、 为什么要控制质量成本?
2、 质量成本的构成与核算关系
3、 质量管理直接材料定义、直接费用定义
4、 质量成本管理的关键绩效指标
5、 质量成本的分析与控制方法

三、面 向 效 率 的 成 本 控 制
1、 效率管理基础
效率的定义
效率管理的内容
2 、效率成本的构成
效率成本例子:产能剩余或浪费
3、效率成本的改进方法
效率成本管理案例:瓶颈优化决策
4 、效率成本管理的关键绩效指标

四、销 售 地 区 或 客 户 成 本
1、 销售地区成本的构成和作用
2、 销售地区成本与销售收入的弹性系数
3、 销售地区成本管理的关键绩效指标
4 、销售地区成本分析
5 、客户关系管理CRM
6 、销售地区成本的预算

五、风 险 成 本 与 控 制
1 、企业风险定义和类别
2 、风险成本的构成
3 、风险管理体系(ERM)介绍---风险管理案例
4、 风险成本的关键绩效指标
5、 应收帐款与风险成本

六、 采 购 成 本 有 效 控 制
1、 全面采购成本的构成
2 、采购成本的会计本质
3 、影响原材料成本的因素
4、 影响采购过程成本的因素
5、 因采购不良而造成的管理不善成本
采购成本管理的关键绩效指标
采购成本绩效指标
供应商成本绩效指标

七、资 金 占 用 成 本 的 构 成 与 控 制
海信与科龙原材料库存比较

八、人 力 资 源 成 本 构 成、失 控 分 析 与 考 核

九、面 向 环 保 的 成 本 控 制

十、面 向 安 全 的 成 本 控 制

十一、构 建 公 司 成 本 控 制 体 系 平 台

十二、基 于 多 因 多 果 的 全 面 预 算
D1 最优化产品销售量预算
D2 多因多果全面预算的编制


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讲==师==介==绍:

"林老师"

--他是国际成本分析与控制技术领域的领先者,《泛系成本运筹学》的创始人
--他创新性地提出了符合实际的"多因多果+面向对象+体系化管理"理论和手段,在成本控制体系构
建、质量成本、效率成本、风险成本、采购成本、客户关系成本、人力资源成本、环保成本、作业成
本精准分析等方面有系统的研究和独特的实践经验。
----真诚推介,企业全面成本分析与精准成本控制管理专家,澳大利亚新南威尔士大学国际会计硕士;
中山大学岭南大学EMBA讲师;《CSS成本体系标准》创始人、微软MCSD软件专家;华南师范学院工商管
理学院EMBA优秀的理论应用于成功的实践。

林先生做过管理咨询和培训的著名企业有:
? 在2001至2002年期间,于广州摩托集团五羊摩托车分公司实施了CSS成本体系和作业成本管理软件。
实施效果是在2002年总产值比2001年增加20%的前提下,2002年每月平均总运营成本(不含原材料成本)
比2001年下降了24.62%。该项目获2003年第十三届广东省企业管理现代化优秀成果二等奖;
? 在2003年下半年,于广西玉柴机器股份有限公司(1994年在美国上市)主持了成本管理咨询和实施
项目;
? 在2004年,主持了广州港集团有限公司《港口装卸作业成本管理》的管理咨询和实施项目,从根本
上解决了针对散货码头按作业线、货类、单船进行成本核算的国际性难题;
? 在2005年,主持了日本富士斯乐(Fuji Xerox )高科技(深圳) 有限公司《库存成本控制》的管
理咨询和实施项目;
在2006年,主持了东风本田发动机有限公司《质量成本核算和分析》软件项目的管理咨询和实
施项目。

经他主持过管理咨询和培训的公司:还有朗讯科技、苹果电脑、UPS、阿迪达斯、国泰航空、北方电讯、
正大集团、友邦保险、奥的斯、北京吉普车、华凌空调、日立电梯、中兴通信、中集集团、广州名盛集
团、华凌空调、东洋空调、广州新港等3000多家企业。

学--员--反--馈:
1.多因多果的成本核算才是真正符合企业实际需要的先进成本核算方法,以前的会计多因一果成本核算
只是为了做报表用的,不适合企业在激烈价格竞争下的深入成本控制需要;
2.林老师的成本控制是从成本体系的角度来讲,既全面又深入有效,并且有实际数据和案例支持,可操
作性强;
3.过去的成本控制是基于多因一果的对象范围,导致预算的范围收窄了,所以预算不够细致和很难执行,
林老师确定了多因多果全面预算,扩大了预算的对象范围,使预算和控制更加准确和有效执行;
4.成本观念新颖,有相当实用性。正是我所需要的 ---------- 三九医药股份财务部 赖经理


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