الموازنات التقديرية في البنوك والمؤسسات المالية

تاريخ البداية تاريخ التهاية المكان التصنيف
2019-09-22 2019-09-25 رام الله المحاسبة والمالية

المدرب : أ.بشارة دباح

Section 1:

General Overview:

  • What are Budgets?
  • What are the uses for Budgets?
  • Who prepares the Budget?
  • Who uses the Budget?
  • What are the durations covered by Budgets?

Section 2:

Manufacturing & Service Budgets:

  • How are Budgets structured?
  • Differences between Manufacturing and Services Budgets?
  • What is the starting point in preparing Budgets?
  • Where do we get the data in both cases?

Section 3:

Why do we Budget?

  • What are the benefits from Budgets?
  • What are the limitations on the uses of Budgets?
  • Behavioral aspects of Budgeting

Section 4:

Types of Budgets- Style

  • Static Budgeting
  • Zero based Budgets
  • Flexible Budgets
  • Incremental Budgets
  • Rolling Budgets
  • Conclusion

Section 5:

Sections of the Master Budget

  • Operating Budgets
    • Sales “Revenue” Budgets
    • Cost of Goods Sold “Cost of Funds”
    • Personnel Budgets
    • General & Administrative Budgets
  • Financial Position Budget
    • Capital Expenditure Budget
    • Cash Budget

Section 6:

3 in-class examples for preparing budgets

Section 7:

Preparing a Bank Budget:

  • Top – Down approach
  • Bottom – Up approach
  • Comparison and Contrast between Both approaches
  • Effect on variance analysis and responsibility and actions

Section 8:

Master Budget for Banks

  • Budgeted Balance Sheet
  • Budgeted Income Statement
  • Budgeted Statement of Cash Flows
  • Differences in interest structuring:
    • Variable
    • Fixed
    • Adjustable Rate
  • Sources of Liabilities funding
  • Economic conditions prevailing in the country
  • Budgeting Treasury Products:

Section 9:

Balance Sheet Forecasts:

  • How to forecast Assets?
    • Retail Loans – Monthly or Quarterly
    • Corporate Loans - Monthly or Quarterly
    • Syndicated Loans- Monthly or Quarterly
    • Deposits with Head office vs. Other Banks
  • How to forecast Liabilities?
    • Customer deposits - Monthly or Quarterly
    • Inter-Bank deposits - Monthly or Quarterly
    • Issuing Bonds?

Section 10:

Income Statement Forecasts:

  • Forecasting Revenues – Guide PBA - Monthly or Quarterly
  • Forecasting Cost of Funds – Guide PBA - Monthly or Quarterly
  • Forecasting G&A expenses - Monthly or Quarterly
  • Forecasting Provisions- Monthly or Quarterly
  • Forecasting personnel - Monthly or Quarterly

Section 11:

Budgets as a control mechanism

  • Internal audit and budgets
    • What is the role of internal auditors?
    • What are the reports they prepare? - variances
    • Who do they report to?
    • How do budgets ultimately affect product pricing?
    • Break-even Analysis – In class exercise

Section 12:

Major Factors to affect 2016 Budgets:

  • Interest rate hikes
  • Political instability
  • Policies of the PMA

الفئة المستهدفة:

الموظفين والمسؤولين عن اعداد الموازنات التقديرية في المؤسسات.

 

عدد الساعات : 15 ساعة  تدريبية .

تاريخ الانعقاد :من الاحد الى الاربعاء 22-25/09/2019

وقت الانعقاد : 13:30 -17:15

مكان الانعقاد :  مقر المعهد المصرفي الفلسطيني - رام الله

 

الرسوم: (120$) للمشارك الواحد من المؤسسات الاعضاء و(160$) للمشارك من غير الاعضاء

 

معلومات المدرب:

مدير اقليمي سابق، خبرة في العمل المصرفي والائتماني وتسويق الخدمات المصرفية ومنتجاتها، بالاضافة الى تحليل الائتمان وهيكلة ومتابعة القروض.