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                              <P 
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                              style="FONT-SIZE: 24px; COLOR: #333399"><STRONG><FONT 
                              color=#ff732f>Бюджетирование с шаблонами бюджетов 
                              и финансовой моделью.</FONT></STRONG></SPAN></P>
                              <P 
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                              style="FONT-SIZE: 18px">Место и дата проведения: 
                              <STRONG>5 
                              августа</STRONG></SPAN><STRONG>.</STRONG></P></TD>
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                            vAlign=top width=610>
                              <P><FONT color=#444444>В течение 4 часов 
                              слушателям будет предоставлена только практика 
                              организации бюджетного управления в компании, как 
                              рассчитать бюджеты компании, какова должна быть 
                              структура бюджетов, как распределить зоны 
                              финансовой ответственности – кто за какие цифры 
                              должен отвечать.      </FONT></P>
                              <P 
                              style='FONT-FAMILY: Arial, "Helvetica Neue", Helvetica, sans-serif; FONT-WEIGHT: normal; COLOR: #777; PADDING-BOTTOM: 0px; PADDING-TOP: 0px; PADDING-LEFT: 0px; MARGIN: 0px 0px 10px; PADDING-RIGHT: 0px'><FONT 
                              color=#444444>     </FONT></P>
                              <P 
                              style='FONT-FAMILY: Arial, "Helvetica Neue", Helvetica, sans-serif; FONT-WEIGHT: normal; COLOR: #777; PADDING-BOTTOM: 0px; PADDING-TOP: 0px; PADDING-LEFT: 0px; MARGIN: 0px 0px 10px; PADDING-RIGHT: 0px'><STRONG><FONT 
                              color=#444444>В программе: 
                                   </FONT></STRONG></P>
                              <P><FONT color=#444444><STRONG>1.</STRONG> 
                              Организация бюджетного управления. Как управлять с 
                              помощью бюджетов<BR>- Как быстро привести дела в 
                              порядок в финансах;      <BR>- 
                              Говори на языке цифр. Арифметика прибыли. 
                                   <BR>- Центры финансовой 
                              ответственности (ЦФО)      <BR>- 
                              KPI и нормативы подразделений 
                                   <BR>- Как оперативно и 
                              эффективно управлять финансовыми результатами<BR>- 
                              Бюджетирование сверху вниз и снизу вверх 
                                   <BR>- Прогнозы и планы 
                                   <BR>- Основные виды бюджетов 
                              – операционные, инвестиционные и финансовые 
                              бюджеты</FONT></P>
                              <P><FONT color=#444444><STRONG>2.</STRONG> Техники 
                              формирования бюджетов компании подразделений 
                                   <BR>Модуль рассматривается 
                              на практическом примере, в котором представлены 
                              все нижеперечисленные бюджеты в Excel, созданные 
                              тренерами с готовыми формулами.<BR></FONT></P>
                              <P><FONT color=#444444><STRONG>Бюджетная структура 
                              компании и финансовые бюджеты 
                              компании<BR></STRONG>- Бюджет доходов и расходов 
                              (прибылей и убытков)      <BR>- 
                              Бюджет движения денежных средств, Прогнозный 
                              баланс      </FONT></P>
                              <P><FONT color=#444444><STRONG>Функциональные 
                              бюджеты      </STRONG><BR>- 
                              Бюджет продаж      <BR>- Бюджет 
                              валовой прибыли      <BR>- Бюджет 
                              закупок по себестоимости и закупочной стоимости 
                                   <BR>- Бюджетирование 
                              расходов на персонал      <BR>- 
                              Бюджет налогов на фонд оплаты труда (ФОТ) 
                                   <BR>- Бюджет командировочных 
                              расходов      <BR>- Бюджет 
                              налогов      </FONT></P>
                              <P><FONT color=#444444><STRONG>Бюджеты 
                              подразделений. Бюджеты по ЦФО 
                                   </STRONG><BR>- Основные 
                              показатели подразделений 
                                   <BR>- Бюджеты 
                              доходообразующих подразделений 
                                   <BR>- Бюджеты сервисных 
                              подразделений      </FONT></P>
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                          style="BORDER-TOP-COLOR: transparent; BORDER-LEFT-COLOR: transparent; BORDER-BOTTOM-COLOR: transparent; BORDER-RIGHT-COLOR: transparent">
                            <TD class=expander 
                            style="BORDER-TOP-COLOR: transparent; BORDER-COLLAPSE: collapse; BORDER-LEFT-COLOR: transparent; BORDER-BOTTOM-COLOR: transparent; BORDER-RIGHT-COLOR: transparent" 
                            height=10 width="100%" 
                        colSpan=3></TD></TR></TBODY></TABLE></TD></TR></TBODY></TABLE>
                  <TABLE 
                  style='FONT-SIZE: 14px; FONT-FAMILY: Arial, "Helvetica Neue", Helvetica, sans-serif; BORDER-COLLAPSE: collapse; COLOR: #444; LINE-HEIGHT: 1.5; BACKGROUND-COLOR: #fff' 
                  cellSpacing=0 cellPadding=0 width="100%" bgColor=#ffffff 
                  border=0>
                    <TBODY>
                    <TR 
                    style="BORDER-TOP-COLOR: transparent; BORDER-LEFT-COLOR: transparent; BORDER-BOTTOM-COLOR: transparent; BORDER-RIGHT-COLOR: transparent">
                      <TD 
                      style="BORDER-TOP-COLOR: transparent; BORDER-COLLAPSE: collapse; BORDER-LEFT-COLOR: transparent; BORDER-BOTTOM-COLOR: transparent; BORDER-RIGHT-COLOR: transparent" 
                      cellspacing="0" cellpadding="0">
                        <TABLE 
                        style='FONT-SIZE: 14px; FONT-FAMILY: Arial, "Helvetica Neue", Helvetica, sans-serif; BORDER-COLLAPSE: collapse; COLOR: #444; LINE-HEIGHT: 1.5' 
                        cellSpacing=0 cellPadding=0 width="100%">
                          <TBODY>
                          <TR class=content-row 
                          style="BORDER-TOP-COLOR: transparent; BORDER-LEFT-COLOR: transparent; BORDER-BOTTOM-COLOR: transparent; BORDER-RIGHT-COLOR: transparent">
                            <TD class=gutter 
                            style="BORDER-TOP-COLOR: transparent; WIDTH: 30px !important; BORDER-COLLAPSE: collapse; BORDER-LEFT-COLOR: transparent; BORDER-BOTTOM-COLOR: transparent; BORDER-RIGHT-COLOR: transparent" 
                            height="100%" width=30></TD>
                            <TD class=content-cell 
                            style="BORDER-TOP-COLOR: transparent; VERTICAL-ALIGN: top; BORDER-COLLAPSE: collapse; BORDER-LEFT-COLOR: transparent; BORDER-BOTTOM-COLOR: transparent; BORDER-RIGHT-COLOR: transparent" 
                            vAlign=top width=540>
                              <TABLE class="sp-button flat auto-width" 
                              style='FONT-SIZE: 14px; BORDER-TOP: #ddd 0px solid; FONT-FAMILY: Arial, "Helvetica Neue", Helvetica, sans-serif; BORDER-RIGHT: #ddd 0px solid; BACKGROUND: #0089bf; BORDER-COLLAPSE: collapse; BORDER-BOTTOM: #ddd 0px solid; COLOR: #444; BORDER-LEFT: #ddd 0px solid; LINE-HEIGHT: 1.5; box-shadow: none; border-radius: 5px' 
                              cellSpacing=0 cellPadding=0 align=center 
                                border=0><TBODY>
                                <TR 
                                style="BORDER-TOP-COLOR: transparent; BORDER-LEFT-COLOR: transparent; BORDER-BOTTOM-COLOR: transparent; BORDER-RIGHT-COLOR: transparent">
                                <TD class=sp-button-text 
                                style="BORDER-TOP: transparent 0px; HEIGHT: 34px; BORDER-RIGHT: transparent 0px; WIDTH: auto; VERTICAL-ALIGN: middle; BORDER-COLLAPSE: collapse; BORDER-BOTTOM: transparent 0px; PADDING-BOTTOM: 0px; TEXT-ALIGN: center; PADDING-TOP: 0px; PADDING-LEFT: 0px; BORDER-LEFT: transparent 0px; PADDING-RIGHT: 0px; border-radius: 5px; align: left" 
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                                cellSpacing=0 cellPadding=0 width="100%" 
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                                <TBODY>
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                                <TD 
                                style="BORDER-LEFT-WIDTH: 0px; BORDER-RIGHT-WIDTH: 0px; BORDER-TOP-COLOR: transparent; BORDER-BOTTOM-WIDTH: 0px; BORDER-COLLAPSE: collapse; BORDER-LEFT-COLOR: transparent; PADDING-BOTTOM: 0px; BORDER-BOTTOM-COLOR: transparent; PADDING-TOP: 0px; PADDING-LEFT: 0px; BORDER-RIGHT-COLOR: transparent; LINE-HEIGHT: 1; PADDING-RIGHT: 0px; BORDER-TOP-WIDTH: 0px" 
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          <TD 
          style="BORDER-TOP-COLOR: transparent; BORDER-COLLAPSE: collapse; BORDER-LEFT-COLOR: transparent; BORDER-BOTTOM-COLOR: transparent; BORDER-RIGHT-COLOR: transparent" 
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              <TBODY>
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              style="BORDER-TOP-COLOR: transparent; BORDER-LEFT-COLOR: transparent; BORDER-BOTTOM-COLOR: transparent; BORDER-RIGHT-COLOR: transparent">
                <TH class=tc 
                style="BORDER-TOP-COLOR: transparent; VERTICAL-ALIGN: top; BORDER-LEFT-COLOR: transparent; FONT-WEIGHT: 400; BORDER-BOTTOM-COLOR: transparent; TEXT-ALIGN: left; BORDER-RIGHT-COLOR: transparent" 
                vAlign=top width=650 align=left cellspacing="0" 
                  cellpadding="0"><TABLE 
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                  cellSpacing=0 cellPadding=0 width="100%" bgColor=#ffffff 
                  border=0>
                    <TBODY>
                    <TR 
                    style="BORDER-TOP-COLOR: transparent; BORDER-LEFT-COLOR: transparent; BORDER-BOTTOM-COLOR: transparent; BORDER-RIGHT-COLOR: transparent">
                      <TD 
                      style="BORDER-TOP-COLOR: transparent; BORDER-COLLAPSE: collapse; BORDER-LEFT-COLOR: transparent; BORDER-BOTTOM-COLOR: transparent; BORDER-RIGHT-COLOR: transparent" 
                      cellspacing="0" cellpadding="0">
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                        style='FONT-SIZE: 14px; FONT-FAMILY: Arial, "Helvetica Neue", Helvetica, sans-serif; BORDER-COLLAPSE: collapse; FONT-WEIGHT: normal; COLOR: #444; MARGIN: 0px; LINE-HEIGHT: 1.5; text-color: black' 
                        cellSpacing=0 cellPadding=0 width="100%">
                          <TBODY>
                          <TR 
                          style="BORDER-TOP-COLOR: transparent; BORDER-LEFT-COLOR: transparent; BORDER-BOTTOM-COLOR: transparent; BORDER-RIGHT-COLOR: transparent">
                            <TD class=expander 
                            style="BORDER-TOP-COLOR: transparent; BORDER-COLLAPSE: collapse; BORDER-LEFT-COLOR: transparent; BORDER-BOTTOM-COLOR: transparent; BORDER-RIGHT-COLOR: transparent" 
                            height=15 width="100%" colSpan=3></TD></TR>
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                            <TD class=expander 
                            style="BORDER-TOP-COLOR: transparent; BORDER-COLLAPSE: collapse; BORDER-LEFT-COLOR: transparent; BORDER-BOTTOM-COLOR: transparent; BORDER-RIGHT-COLOR: transparent" 
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        <TR 
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          <TD 
          style="BORDER-TOP-COLOR: transparent; BORDER-COLLAPSE: collapse; BORDER-LEFT-COLOR: transparent; BORDER-BOTTOM-COLOR: transparent; BORDER-RIGHT-COLOR: transparent" 
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            cellSpacing=0 cellPadding=0 width="100%" border=0>
              <TBODY>
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              style="BORDER-TOP-COLOR: transparent; BORDER-LEFT-COLOR: transparent; BORDER-BOTTOM-COLOR: transparent; BORDER-RIGHT-COLOR: transparent">
                <TH class=tc 
                style="BORDER-TOP-COLOR: transparent; VERTICAL-ALIGN: top; BORDER-LEFT-COLOR: transparent; FONT-WEIGHT: 400; BORDER-BOTTOM-COLOR: transparent; TEXT-ALIGN: left; BORDER-RIGHT-COLOR: transparent" 
                vAlign=top width=432 align=left cellspacing="0" 
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                  style='FONT-SIZE: 14px; FONT-FAMILY: Arial, "Helvetica Neue", Helvetica, sans-serif; BORDER-COLLAPSE: collapse; COLOR: #444; LINE-HEIGHT: 1.5; BACKGROUND-COLOR: #fff' 
                  cellSpacing=0 cellPadding=0 width="100%" bgColor=#ffffff 
                  border=0>
                    <TBODY>
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                      <TD 
                      style="BORDER-TOP-COLOR: transparent; BORDER-COLLAPSE: collapse; BORDER-LEFT-COLOR: transparent; BORDER-BOTTOM-COLOR: transparent; BORDER-RIGHT-COLOR: transparent" 
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                        cellSpacing=0 cellPadding=0 width="100%">
                          <TBODY>
                          <TR 
                          style="BORDER-TOP-COLOR: transparent; BORDER-LEFT-COLOR: transparent; BORDER-BOTTOM-COLOR: transparent; BORDER-RIGHT-COLOR: transparent">
                            <TD class=expander 
                            style="BORDER-TOP-COLOR: transparent; BORDER-COLLAPSE: collapse; BORDER-LEFT-COLOR: transparent; BORDER-BOTTOM-COLOR: transparent; BORDER-RIGHT-COLOR: transparent" 
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                            <TD class=gutter 
                            style="BORDER-TOP-COLOR: transparent; WIDTH: 30px !important; BORDER-COLLAPSE: collapse; BORDER-LEFT-COLOR: transparent; BORDER-BOTTOM-COLOR: transparent; BORDER-RIGHT-COLOR: transparent" 
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                            style="BORDER-TOP-COLOR: transparent; WIDTH: 10px !important; BORDER-COLLAPSE: collapse; BORDER-LEFT-COLOR: transparent; BORDER-BOTTOM-COLOR: transparent; BORDER-RIGHT-COLOR: transparent" 
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                          style="BORDER-TOP-COLOR: transparent; BORDER-LEFT-COLOR: transparent; BORDER-BOTTOM-COLOR: transparent; BORDER-RIGHT-COLOR: transparent">
                            <TD class=expander 
                            style="BORDER-TOP-COLOR: transparent; BORDER-COLLAPSE: collapse; BORDER-LEFT-COLOR: transparent; BORDER-BOTTOM-COLOR: transparent; BORDER-RIGHT-COLOR: transparent" 
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                <TH class=tc 
                style="BORDER-TOP-COLOR: transparent; VERTICAL-ALIGN: top; BORDER-LEFT-COLOR: transparent; FONT-WEIGHT: 400; BORDER-BOTTOM-COLOR: transparent; TEXT-ALIGN: left; BORDER-RIGHT-COLOR: transparent" 
                vAlign=top width=218 align=left cellspacing="0" 
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                  style='FONT-SIZE: 14px; FONT-FAMILY: Arial, "Helvetica Neue", Helvetica, sans-serif; BORDER-COLLAPSE: collapse; COLOR: #444; LINE-HEIGHT: 1.5; BACKGROUND-COLOR: #fff' 
                  cellSpacing=0 cellPadding=0 width="100%" bgColor=#ffffff 
                  border=0>
                    <TBODY>
                    <TR 
                    style="BORDER-TOP-COLOR: transparent; BORDER-LEFT-COLOR: transparent; BORDER-BOTTOM-COLOR: transparent; BORDER-RIGHT-COLOR: transparent">
                      <TD 
                      style="BORDER-TOP-COLOR: transparent; BORDER-COLLAPSE: collapse; BORDER-LEFT-COLOR: transparent; BORDER-BOTTOM-COLOR: transparent; BORDER-RIGHT-COLOR: transparent" 
                      cellspacing="0" cellpadding="0">
                        <TABLE id=wout_block_6_element_0 
                        style='FONT-SIZE: 14px; FONT-FAMILY: Arial, "Helvetica Neue", Helvetica, sans-serif; BORDER-COLLAPSE: collapse; COLOR: #444; LINE-HEIGHT: 1.5' 
                        cellSpacing=0 cellPadding=0 width="100%">
                          <TBODY>
                          <TR 
                          style="BORDER-TOP-COLOR: transparent; BORDER-LEFT-COLOR: transparent; BORDER-BOTTOM-COLOR: transparent; BORDER-RIGHT-COLOR: transparent">
                            <TD class=expander 
                            style="BORDER-TOP-COLOR: transparent; BORDER-COLLAPSE: collapse; BORDER-LEFT-COLOR: transparent; BORDER-BOTTOM-COLOR: transparent; BORDER-RIGHT-COLOR: transparent" 
                            height=20 width="100%" colSpan=3></TD></TR>
                          <TR class=content-row 
                          style="BORDER-TOP-COLOR: transparent; BORDER-LEFT-COLOR: transparent; BORDER-BOTTOM-COLOR: transparent; BORDER-RIGHT-COLOR: transparent">
                            <TD class=gutter 
                            style="BORDER-TOP-COLOR: transparent; WIDTH: 10px !important; BORDER-COLLAPSE: collapse; BORDER-LEFT-COLOR: transparent; BORDER-BOTTOM-COLOR: transparent; BORDER-RIGHT-COLOR: transparent" 
                            height="100%" width=10></TD>
                            <TD class=content-cell 
                            style="BORDER-TOP-COLOR: transparent; VERTICAL-ALIGN: top; BORDER-COLLAPSE: collapse; BORDER-LEFT-COLOR: transparent; BORDER-BOTTOM-COLOR: transparent; BORDER-RIGHT-COLOR: transparent" 
                            vAlign=top width=176>
                              <DIV id=wout_block_6_element_0 
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