今天邀請(qǐng)Karol老師為大家梳理PM(F5)科目的高頻考點(diǎn),請(qǐng)仔細(xì)閱讀,做好筆記,確保拿分!
  文丨Karol老師
  Halo,各位老鐵們~大家都知道,作為業(yè)績(jī)?cè)u(píng)估中不可缺少的一個(gè)環(huán)節(jié),預(yù)算一直都是PM(F5)科目的高頻考點(diǎn),企業(yè)會(huì)采用各種預(yù)算系統(tǒng)來(lái)幫助做預(yù)算,今天老師要給大家著重講解的是其中的增量預(yù)算和零基預(yù)算。
  在學(xué)習(xí)預(yù)算系統(tǒng)的時(shí)候,我們需要掌握的內(nèi)容包含以下三點(diǎn):①  Steps of the budgeting system;②  Applied conditions;③  Pros&Cons.
  那么下面我們來(lái)看一下這兩個(gè)預(yù)算系統(tǒng)的具體內(nèi)容吧~
Incremental budgeting
Steps
  大家不需要把定義背出來(lái),只需要記住下面這個(gè)公式然后看公式說(shuō)話就行~
  Previous/past data土△=This year’s budget
  An incremental budgeting is starting from the previous period’s budget or actual results and then adding or subtracting an incremental amount to get this year’s budget.
Applied conditions
  Stable businesses;The current operations are effective,efficient and economic;Certain costs such as staff salaries.
Pros&Cons
  Pros(萬(wàn)精油):Quick and easy;Time saving.
Cons(重點(diǎn)掌握)
  Builds on previous information;Encourage budget slack;Lack of business scrutiny.
Zero-based budgeting
Steps
  Zero based budgeting requires each cost element to be specifically justified.The budget starts from zero and the activities are being undertaken for the first time.
  Define the activities to be *uated(decision packages——mutually exclusive&incremental)確定決策包;Evaluate and rank the activities評(píng)估和排序;Allocate resources分配資源。
  大家別看這三個(gè)步驟只是簡(jiǎn)單的幾個(gè)單詞,2015年6月份的真題就這個(gè)知識(shí)點(diǎn)考察了三分。
Applied conditions
  Non-profit-making and service organizations;Discretionary cost占比較大的企業(yè)
Pros&Cons
  Pros:Remove insufficient and obsolete operations;Increased staffs involved at all levels;Responds to changes in business environment.
  Cons:Focuses on short term benefits;Requires high management skills;Time consuming;Ranking can be difficult.
  這里列出的優(yōu)缺點(diǎn)只是general的,在做題的時(shí)候還需要根據(jù)題目給出的具體情況來(lái)分析對(duì)于這家公司某種預(yù)算系統(tǒng)適用與否。
真題精講
  聽(tīng)了老師的講解,相信大家對(duì)于這兩種預(yù)算方法都有了更深入的了解,那么下面我們來(lái)看一道真題(2016 December)
  Which TWO of the following statements regarding zero based budgeting are correct?
  A.It is best applied to support expenses rather than to direct costs
  B.It can link strategic goals to specific functional areas
  C.It carries forward inefficiencies from previous budget periods
  D.It is consistent with a top-down budgeting approach
  答案:AB
  解析:A:support expense屬于discretionary cost,ZBB不適用于生產(chǎn)制造型企業(yè),A正確。B:ZBB是從0開(kāi)始的,所有活動(dòng)都當(dāng)做是第一次發(fā)生,所以能夠把戰(zhàn)略目標(biāo)跟具體的舉措聯(lián)系起來(lái),B正確。C:描述的是incremental budgeting的特點(diǎn)。D:由于是從0開(kāi)始,所以只有上級(jí)的投入不夠,需要各個(gè)等級(jí)工作人員的參與,因此D錯(cuò)誤。