<div style="line-height: normal" align="left"><b><font size="6"><a ><span style="font-size: 16pt">《成本领先之道》</span></a></font></b></div>
<div style="text-indent: 18.05pt" align="center"><b><span style="font-size: 12pt; color: #0000cc">——</span></b><b><span style="font-size: 12pt; color: #0000cc">基于战略角度的成本管理思考和成本控制技术探索</span></b></div>
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<div align="left"><b><span style="font-size: 12pt; color: red">探讨为您企业削减</span></b><b><span style="font-size: 12pt; color: red">10%</span></b><b><span style="font-size: 12pt; color: red">产品成本，缩减</span></b><b><span style="font-size: 12pt; color: red">10%</span></b><b><span style="font-size: 12pt; color: red">的运营成本，砍掉</span></b><b><span style="font-size: 12pt; color: red">10%</span></b><b><span style="font-size: 12pt; color: red">的损失浪费的技术和行动方案</span></b></div>
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<div style="margin: 0cm 3.95pt 0pt 51.45pt; text-indent: -51.45pt; line-height: 20pt" align="left"><b><u><span style="layout-grid-mode: line; color: red">课程背景：</span></u></b></div>
<div style="margin: 0cm 0cm 0pt 24.2pt; text-indent: -21pt; line-height: 16pt; text-align: left" align="left"><span style="font-size: 12pt; layout-grid-mode: line; color: black">u</span> <span style="font-size: 12pt; layout-grid-mode: line; color: black">竞争越来越厉害，企业如何生存？如何打造企业的竞争优势？</span></div>
<div style="margin: 0cm 0cm 0pt 24.2pt; text-indent: -21pt; line-height: 16pt; text-align: left" align="left"><span style="font-size: 12pt; layout-grid-mode: line; color: black">u</span> <span style="font-size: 12pt; layout-grid-mode: line; color: black">企业成本为什么居高不下？企业利润空间越来越小，企业如何提升利润空间？</span></div>
<div style="margin: 0cm 0cm 0pt 24.2pt; text-indent: -21pt; line-height: 16pt; text-align: left" align="left"><span style="font-size: 12pt; layout-grid-mode: line; color: black">u</span> <span style="font-size: 12pt; layout-grid-mode: line; color: black">企业如何控制成本？如何减少损失？如何消除浪费</span><span style="font-size: 12pt; layout-grid-mode: line; color: black">……</span></div>
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<div style="line-height: 16pt" align="left"><span style="font-size: 12pt; layout-grid-mode: line; color: black">在成本管理方面，企业经常为下列问题所困扰：</span></div>
<div style="line-height: 16pt" align="left"><span style="font-size: 12pt; layout-grid-mode: line; color: black">◆</span><span style="font-size: 12pt; layout-grid-mode: line; color: black">生产计划频繁变更，原料保障不利，原材料浪费严重，产品的返工率非常高</span><span style="font-size: 12pt; layout-grid-mode: line; color: black">/</span><span style="font-size: 12pt; layout-grid-mode: line; color: black">生产过程无法掌控</span><span style="font-size: 12pt; layout-grid-mode: line; color: black">/</span><span style="font-size: 12pt; layout-grid-mode: line; color: black">管理机制僵化</span><span style="font-size: 12pt; layout-grid-mode: line; color: black">/</span><span style="font-size: 12pt; layout-grid-mode: line; color: black">信息传递太慢</span><span style="font-size: 12pt; layout-grid-mode: line; color: black">/</span><span style="font-size: 12pt; layout-grid-mode: line; color: black">企业优势无法体现</span><span style="font-size: 12pt; layout-grid-mode: line; color: black">/</span><span style="font-size: 12pt; layout-grid-mode: line; color: black">管理手段有限，管理层花费大量精力四处</span><span style="font-size: 12pt; layout-grid-mode: line; color: black">“</span><span style="font-size: 12pt; layout-grid-mode: line; color: black">救火</span><span style="font-size: 12pt; layout-grid-mode: line; color: black">”</span></div>
<div style="line-height: 16pt" align="left"><span style="font-size: 12pt; layout-grid-mode: line; color: black">◆</span><span style="font-size: 12pt; layout-grid-mode: line; color: black">越来越高的劳动力成本，但员工士气低落，部门之间相互推诿，冲突严重</span></div>
<div style="line-height: 16pt" align="left"><span style="font-size: 12pt; layout-grid-mode: line; color: black">◆</span><span style="font-size: 12pt; layout-grid-mode: line; color: black">质量成本居高不下，但客户对产品质量的投诉却日益增多</span></div>
<div style="line-height: 16pt" align="left"><span style="font-size: 12pt; layout-grid-mode: line; color: black">◆</span><span style="font-size: 12pt; layout-grid-mode: line; color: black">公司运营效率越来越快，但却越来越难满足客户在交货期方面的要求</span></div>
<div style="line-height: 16pt" align="left"><span style="font-size: 12pt; layout-grid-mode: line; color: black">◆</span><span style="font-size: 12pt; layout-grid-mode: line; color: black">销售额提升越来越快，但现金流周转却越来越紧张</span></div>
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<div style="margin: 0cm 3.95pt 0pt 51.45pt; text-indent: -51.45pt; line-height: 20pt" align="left"><b><u><span style="layout-grid-mode: line; color: red">课程特色：</span></u></b></div>
<div style="margin: 0cm 3.95pt 0pt 0cm; layout-grid-mode: char; line-height: 16pt" align="left"><b><span style="color: black">看得到的收益</span></b><span style="color: black">：</span><span style="color: black">99%</span><span style="color: black">的企业存在</span><b><span style="color: black">30%</span></b><span style="color: black">的成本压缩空间！</span></div>
<div style="margin: 0cm 3.95pt 0pt 0cm; layout-grid-mode: char; line-height: 16pt" align="left"><b><span style="color: black">分享成功经验</span></b><span style="color: black">：成本管理专家亲自主讲，与您分享十数年企业成本管理和控制经验！</span></div>
<div style="margin: 0cm 3.95pt 0pt 76.85pt; layout-grid-mode: char; text-indent: -76.85pt; line-height: 16pt" align="left"><b><span style="color: black">实战型风格：</span></b><b><span style="color: black"> </span></b><span style="color: black">所听、所看、所学即所用！结合案例讨论、问题交流、经验分享（请准备好企业经营过程中遇到的各种实际问题，这些问题的探讨和解决将为企业创造巨大的价值！）。</span></div>
<div style="margin: 0cm 3.95pt 0pt 51.45pt; text-indent: -51.45pt; line-height: 20pt" align="left"><b><u><span style="layout-grid-mode: line; color: red">课程收益：</span></u></b></div>
<div style="margin: 0cm 4pt 0pt 76.85pt; text-indent: -76.85pt; line-height: 16pt" align="left"><b><span style="color: black">接受理念冲击：</span></b><span style="color: black">把握成本控制</span><span style="color: black">7</span><span style="color: black">大实战体系！（分析工具；实战步骤；实战要点；重点领域大核心问题等；打破数字意义上的成本管理，掌握价值意义上的成本管理，把成本解决方法变成可执行的工具和技术）</span></div>
<div style="margin: 0cm 3.95pt 0pt 76.85pt; layout-grid-mode: char; text-indent: -76.85pt; line-height: 16pt" align="left"><b><span style="color: black">掌握成本压缩实战操作框架和实务：</span></b><span style="color: black">企业日常成本管理具体执行的</span><span style="color: black">5</span><span style="color: black">大步骤，掌握实施成本管理过程中的重点和难点</span></div>
<div style="margin: 0cm 3.95pt 0pt 76.85pt; layout-grid-mode: char; text-indent: -76.85pt; line-height: 16pt" align="left"><b><span style="color: black">提供持续性、针对性的后续服务：</span></b><span style="color: black">包括提供《</span><span style="color: #656d77">成本管理诊断问卷</span><span style="color: black">》、《企业全面成本管理体系框架》、《成本管理建议》参考资料、《企业成本管理操作指南》，提供针对性内训、提供培训主题相关的管理建议，提供远程视频交流疑难问题解答服务等</span></div>
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<div style="margin: 0cm 4pt 0pt 71.45pt; text-indent: -71.45pt; line-height: 16pt" align="left"><b><u><span style="layout-grid-mode: line; color: red">培训用时：</span></u></b><span style="color: black">2</span><span style="color: black">天：</span><span style="color: black">5</span><span style="color: black">个小时基本观念和操作实务讲解、</span><span style="color: black">5</span><span style="color: black">小时案例讨论、</span><span style="color: black">5</span><span style="color: black">小时分析和分享；</span><span style="color: black">1</span><span style="color: black">个小时提问和交流互动</span></div>
<div style="margin: 0cm 4pt 0pt 51.45pt; text-indent: -51.45pt; line-height: 16pt" align="left"><b><u><span style="layout-grid-mode: line; color: red">适用对象：</span></u></b><span style="color: black">企业家、总裁、总经理、</span><span style="color: black">CFO</span><span style="color: black">、副总经理、中高层管理人员、财务总监、财务经理、财务主管、成本主管等</span></div>
<div style="margin: 0cm 3.95pt 0pt 51.45pt; text-indent: -51.45pt; line-height: 20pt" align="left"><b><u><span style="layout-grid-mode: line; color: red">本课程要探讨和解决的主要问题：</span></u></b></div>
<div style="margin: 0cm 3.95pt 0pt 0cm; line-height: 16pt" align="left"><span style="layout-grid-mode: line; color: black">1</span><span style="layout-grid-mode: line; color: black">、如何准确地分析、表达和核算成本？</span></div>
<div style="margin: 0cm 3.95pt 0pt 15.75pt; text-indent: -15.75pt; line-height: 16pt" align="left"><span style="layout-grid-mode: line; color: black">2</span><span style="layout-grid-mode: line; color: black">、如何正确地区分和管理产品成本、质量成本、效率成本、资金占用成本、客户成本、人力资源成本、安全成本、环保成本和风险控制成本等？</span></div>
<div style="margin: 0cm 3.95pt 0pt 15.75pt; text-indent: -15.75pt; line-height: 16pt" align="left"><span style="layout-grid-mode: line; color: black">3</span><span style="layout-grid-mode: line; color: black">、企业常用的成本分析和管理技术和工具有哪些</span><span style="layout-grid-mode: line; color: black">？</span></div>
<div style="margin: 0cm 3.95pt 0pt 15.75pt; text-indent: -15.75pt; line-height: 16pt" align="left"><span style="layout-grid-mode: line; color: black">4</span><span style="layout-grid-mode: line; color: black">、如何建立企业全面的成本绩效指标并建立持续改进的成本控制体系？</span></div>
<div style="margin: 0cm 3.95pt 0pt 15.75pt; text-indent: -15.75pt; line-height: 16pt" align="left"><span style="layout-grid-mode: line; color: black">5</span><span style="layout-grid-mode: line; color: black">、如何更好的向客户表达成本结构让客户接受并支付成本，如何降低质量成本、如何通过提高运作效率来降低成本？</span></div>
<div style="margin: 0cm 3.95pt 0pt 15.75pt; text-indent: -15.75pt; line-height: 16pt" align="left"><span style="layout-grid-mode: line; color: black">6</span><span style="layout-grid-mode: line; color: black">、如何不断削减企业管理不善成本（损失和浪费）？</span></div>
<div style="margin: 0cm 3.95pt 0pt 15.75pt; text-indent: -15.75pt; line-height: 16pt" align="left"><span style="layout-grid-mode: line; color: black">7</span><span style="layout-grid-mode: line; color: black">、在产品的不同生命周期中，如何合理地控制成本？</span></div>
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<div align="left"><b><span style="font-size: 12pt; color: black">模块一：</span></b><b><span style="font-size: 12pt; color: red">C</span></b><b><span style="font-size: 12pt; color: black">ost structure & Elements </span></b></div>
<div style="text-indent: 47.2pt" align="left"><b><span style="font-size: 12pt; color: black">成本结构和要素</span></b></div>
<div align="left"><span style="font-size: 12pt; color: black">1. </span><span style="font-size: 12pt; color: black">建立大成本观念</span></div>
<div align="left"><span style="font-size: 12pt; color: black">2. </span><span style="font-size: 12pt; color: black">成本分类</span></div>
<div align="left"><span style="font-size: 12pt; color: black">3. </span><span style="font-size: 12pt; color: black">成本结构和要素分析</span></div>
<div align="left"><span style="font-size: 12pt; color: black">案例一：产品成本结构分析</span></div>
<div align="left"><span style="font-size: 12pt; color: black">案例二：项目成本结构分析</span></div>
<div align="left"><span style="font-size: 12pt; color: black">案例三：物流成本要素分解</span></div>
<div align="left"><span style="font-size: 12pt; color: black">练习：质量成本项目分解</span></div>
<div align="left"><span style="font-size: 12pt; color: black">案例四：人力资源成本项目分解</span></div>
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<div align="left"><b><span style="font-size: 12pt; color: black">模块二：</span></b><b><span style="font-size: 12pt; color: red">O</span></b><b><span style="font-size: 12pt; color: black">wnership of SCM</span></b><b><span style="font-size: 12pt; color: black">（</span></b><b><span style="font-size: 12pt; color: black">strategy cost manangement ) </span></b></div>
<div align="center"><b><span style="font-size: 12pt; color: black">成本管理责任分解</span></b></div>
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<div align="left"><span style="font-size: 12pt; color: black">公司组织形式、治理结构与管理成本</span></div>
<div align="left"><span style="font-size: 12pt; color: black">企业组织架构与成本责任分解</span></div>
<div align="left"><span style="font-size: 12pt; color: black">案例一：成本费用项目责任如何分解？</span></div>
<div align="left"><span style="font-size: 12pt; color: black">案例二：</span><span style="font-size: 12pt; color: black">IBM</span><span style="font-size: 12pt; color: black">生产成本控制和管理责任分解</span></div>
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<div align="left"><b><span style="font-size: 12pt; color: black">模块三：</span></b><b><span style="font-size: 12pt; color: red">N</span></b><b><span style="font-size: 12pt; color: black">avigator of SCM </span></b></div>
<div style="text-indent: 47.2pt" align="left"><b><span style="font-size: 12pt; color: black">全面成本管理操作指导</span></b></div>
<div align="left"><span style="font-size: 12pt; color: black">管理故事：企业成本问题解决思路</span></div>
<div align="left"><span style="font-size: 12pt; color: black">成本管理的基本框架</span></div>
<div align="left"><span style="font-size: 12pt; color: black">战略成本管理</span></div>
<div align="left"><span style="font-size: 12pt; color: black">企业成本管理体系的构成</span></div>
<div align="left"><span style="font-size: 12pt; color: black">讨论：企业全面成本管理体系</span></div>
<div align="left"><span style="font-size: 12pt; color: black">企业成本管理操作指南</span></div>
<div style="text-indent: 19.55pt" align="left"><span style="font-size: 12pt; color: black">经验分享：</span><span style="font-size: 12pt; color: black">IBM</span><span style="font-size: 12pt; color: black">通向成功的成本管理模式</span></div>
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<div align="left"><b><span style="font-size: 12pt; color: black">模块四：</span></b><b><span style="font-size: 12pt; color: red">T</span></b><b><span style="font-size: 12pt; color: black">echnology of SCM </span></b></div>
<div style="text-indent: 47.2pt" align="left"><b><span style="font-size: 12pt; color: black">成本管理技术和工具</span></b></div>
<div align="left"><span style="font-size: 12pt; color: black">传统的和现代的降低成本的方法</span></div>
<div align="left"><span style="font-size: 12pt; color: black">标准成本</span></div>
<div align="left"><span style="font-size: 12pt; color: black">作业成本</span></div>
<div align="left"><span style="font-size: 12pt; color: black">TQM</span></div>
<div align="left"><span style="font-size: 12pt; color: black">六西格玛</span></div>
<div align="left"><span style="font-size: 12pt; color: black">精益生产方式</span></div>
<div align="left"><span style="font-size: 12pt; color: black">MRP - MRP II - ERP</span></div>
<div align="left"><span style="font-size: 12pt; color: black">案例分析：星网工业园模式解析，“零库存”是怎样帮助</span><span style="font-size: 12pt; color: black">NOKIA</span><span style="font-size: 12pt; color: black">称霸世界的</span></div>
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<div align="left"><b><span style="font-size: 12pt; color: black">模块五：</span></b><b><span style="font-size: 12pt; color: red">R</span></b><b><span style="font-size: 12pt; color: black">eduction plan of cost </span></b></div>
<div style="text-indent: 47.2pt" align="left"><b><span style="font-size: 12pt; color: black">成本减低行动计划</span></b></div>
<div align="left"><span style="font-size: 12pt; color: black">成本问题诊断和分析</span></div>
<div align="left"><span style="font-size: 12pt; color: black">成本管理最核心的问题是什么？</span></div>
<div align="left"><span style="font-size: 12pt; color: black">成本控制的</span><span style="font-size: 12pt; color: black">“</span><span style="font-size: 12pt; color: black">六</span><span style="font-size: 12pt; color: black">”</span><span style="font-size: 12pt; color: black">大误区</span></div>
<div align="left"><span style="font-size: 12pt; color: black">成本控制的</span><span style="font-size: 12pt; color: black">“</span><span style="font-size: 12pt; color: black">九大</span><span style="font-size: 12pt; color: black">”</span><span style="font-size: 12pt; color: black">陷阱</span></div>
<div align="left"><span style="font-size: 12pt; color: black">降低采购成本的十大手法</span></div>
<div align="left"><span style="font-size: 12pt; color: black">案例：沃尔玛的成本管理理念</span></div>
<div align="left"><span style="font-size: 12pt; color: black">案例：如何降低营运成本</span></div>
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<div align="center"><b><span style="font-size: 12pt; color: black">模块六：</span></b><b><span style="font-size: 12pt; color: red">O</span></b><b><span style="font-size: 12pt; color: black">peration process improvement </span></b><b><span style="font-size: 12pt; color: black">业务流程改善</span></b></div>
<div align="left"><span style="font-size: 12pt; color: black">讨论：如何持续的降低企业成本？</span></div>
<div align="left"><span style="font-size: 12pt; color: black">企业成本管理大战略</span></div>
<div align="left"><span style="font-size: 12pt; color: black">基于价值链分析的成本要素分析</span></div>
<div align="left"><span style="font-size: 12pt; color: black">解密企业运营控制的关键点</span></div>
<div align="left"><span style="font-size: 12pt; color: black">采购环节的基本控制</span></div>
<div align="left"><span style="font-size: 12pt; color: black">生产制造环节的成本控制本质</span></div>
<div align="left"><span style="font-size: 12pt; color: black">销售环节的成本项目的控制</span></div>
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<div align="left"><b><span style="font-size: 12pt; color: black">模块七：</span></b><b><span style="font-size: 12pt; color: red">L</span></b><b><span style="font-size: 12pt; color: black">ifetime cost management </span></b></div>
<div style="text-indent: 47.2pt" align="left"><b><span style="font-size: 12pt; color: black">产品生命周期成本</span></b></div>
<div align="left"><span style="font-size: 12pt; color: black">企业全生命周期的范围</span></div>
<div align="left"><span style="font-size: 12pt; color: black">产品生命周期成本分析</span></div>
<div align="left"><span style="font-size: 12pt; color: black">生命周期成本因素分析</span></div>
<div align="left"><span style="font-size: 12pt; color: black">设计阶段对产品成本的影响</span></div>
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<div align="left"><b><span style="font-size: 12pt; color: black">经验分享：</span></b><b><span style="font-size: 12pt; color: black">IBM</span></b><b><span style="font-size: 12pt; color: black">战略成本管理和成本控制措施</span></b></div>
<div style="margin: 0cm 0cm 0pt 21pt" align="left"><b> </b></div>
<div style="margin: 0cm 0cm 0pt 21pt; text-indent: -21pt; text-align: left" align="left"><span style="font-size: 12pt; color: black">²</span> <b><span style="font-size: 12pt; color: black">总结和提问</span></b></div>
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