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Съдържание:
УВОД 4
I. СЪЩНОСТ И СЪДЪРЖАНИЕ НА БЮДЖЕТИРАНЕТО 5
1.Същност на прогнозирането и планирането 5
2.Видове планове 6
3.Същност и цели на бюджетирането 7
4.Видове и съдържание на бюджетите 9
4.1. Операционни /оперативни/ бюджети 9
4.1.1. Бюджет на продажбите 9
4.1.2. Бюджет за запасите от готова продукция 10
4.1.3. Бюджет за производството 10
4.1.4. Бюджет за преките материални разходи 10
4.1.5. Бюджет за дълготрайните активи 10
4.1.6. Бюджет за амортизациите 10
4.1.7. Бюджет за персонала и разходите свързани с него 11
4.1.8. Бюджет за себестойността 11
4.1.9.Бюджет за инвестициите 11
4.1.10.Бюджет за работата на общофирмените отдели 11
4.1.11.Бюджет за общофирмените разходи 11
4.2. Финансови бюджети 11
4.2.1. Бюджет за приходите и разходите 11
4.2.2. Бюджет за паричните потоци 12
4.2.3. Планов (бюджетен) баланс 12
5. Предпоставки за успех на бюджетирането 13
6. Ползи от бюджетирането 14
6.1. Координация 14
6.2.Изястняване на правомощията (властта) и отговорностите 15
6.3. Комуникация 15
6.4. Контрол 16
6.5. Мотивация и уеднаквяване 17
6.6. Оценяване на работата 17
7. Основни методи за бюджетиране 17
II. АНАЛИЗ НА ПРЕДПОСТАВКИТЕ ЗА ВНЕДРЯВАНЕ НА БЮДЖЕТИРАНЕ 21
1.Бизнеспрофил на фирмата 21
2.ПИСТ анализ 22
2.1.Състояние на макросредата 22
2.1.1.Политико - правни фактори 22
2.1.2. Макроикономически фактори 23
2.1.3.Социални фактори 26
2.1.4.Технологически фактори 27
2.2.Състояние на отрасъла 28
3.Състояние на пазара и продуктите 29
4.Състояние на производствената система 33
5.Система за управление на човешките ресурси 36
6.Анализ на финансовите показатели на \\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\"КРИС-МТ\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\"ООД 36
7.SWOT анализ 19
8.Анализ на счетоводната, информационната система и ОУС 40
III. НАСОКИ ЗА ПОВИШАВАНЕ ЕФЕКТИВНОСТТА НА ФИРМАТА, ЧРЕЗ ВНЕДРЯВАНЕ НА БЮДЖЕТИРАНЕТО 44
1. Ползи от бюджетирането 44
2.Алгоритъм на процедура на бюджетиране в „КРИС-МТ” ООД 45
3.Предложение за начални бюджети за период 2013-2014г. 49
ЗАКЛЮЧЕНИЕ 59
IV. ПРОЕКТИРАНЕ НА ТЕХНОЛОГИЧЕН ПРОЦЕС ЗА ОБРАБОТВАНЕ НА ДЕТАЙЛ ЗЪБНО КОЛЕЛО 60
1. Зъбно колело - щамповка 60
2. Определяне на размерите на прътовия материал 60
3. Схема за изработване на заготовката 61
4. Определяне на себестойността на процеса по изработването 61
5. Съставяне на последователност от операции за механична обработка 64
6. Изчисляване на междинните прибавки 64
7. Определяне режимите на рязане 66
Използвана литература 68
Приложения 69