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Content preview: On line seminar Budget - E������� ��������� & ���� �������������
������� ������ ������� 21 & 24/7/2024 17:00-21:00 �������� ��� �����
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On line seminar
Budget - E������� ���������
& ���� ������������� �������
������ �������
21 & 24/7/2024 17:00-21:00
�������� ��� ����� �������������� ��������;
�� � �������� ��� ����� ��� ������������� "��", ��� �� �� ��������� ����� �,�� ����������!
����������� �� ���� ���� ����������� �� ��������� ��� ����� ��� ��� ��������� ���, ����������� ���� ��� ����� ���� ��� ������. �� �� �� ��������� �� ������ �� �� ����������� ������������� �� ���������� ���������, ������� ���������� ��� ������������� P&L Budget, ���� ��� �� �� ����������� ��������������� ����������� �� ����� ���� ��� ��������.
���� �� ��������� �������� ��� ���������� ������������ �� ��������� �����������, �� ����������� �� � ������������ ������� �� "GPS" ��� ���������� ���. �� ������ ������� ������������� ��� ���������� ������ �� ����� �� ������, �� �� ���������� ��� ����� ��� ��� ��� ���� ������� ��� ���������� budgeting.
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���������� ���������.
�. �������� ���������� budgeting.
� ���� ��� ��������� ���� ����������.
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�������� ����������.
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<TABLE cellSpacing=3D"0" cellPadding=3D"0" width=3D"600" align=
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<TBODY>
<TR bgColor=3D"#ffffff">
<TD style=3D"PADDING-TOP: 40px" height=3D"10" align=3D"ce=
nter" valing=3D"middle">
<P style=3D"FONT-SIZE: 15px; FONT-FAMILY: Tahoma; COLOR=
: #1b3e63; MARGIN: 0px; LETTER-SPACING: 0.2em"><FONT size=3D"2">On line sem=
inar</FONT> </P>
</TD>
</TR>
<TR>
<TD height=3D"47" align=3D"center" valing=3D"middle">
<P style=3D"FONT-FAMILY: Tahoma; COLOR: #1b3e63; MARGIN=
: 0px; LETTER-SPACING: 0em"><FONT size=3D"5">Budget <SPAN lang=3D"en-us">-<=
/SPAN> <SPAN lang=3D"en-us">E</SPAN>ργαλε	=
43;ο Διοίκησης <=
/FONT></P>
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: 0px; LETTER-SPACING: 0em"><FONT size=3D"4">& <SPAN style=3D"LETTER-SP=
ACING: 0em">Λήψης Επιχ&epsil=
on;ιρηματικών Απ&omic=
ron;φάσεων</SPAN></FONT></P>
</TD>
</TR>
<TR>
<TD style=3D"PADDING-TOP: 40px" height=3D"10" align=3D"ce=
nter" valing=3D"middle">
<TABLE cellSpacing=3D"0" cellPadding=3D"0">
<TBODY>
<TR>
<TD style=3D"border-radius: 2px" bgColor=3D"#1b3e=
63"><FONT size=3D"1"><A style=3D"TEXT-DECORATION: none; BORDER-TOP: #1b3e63=
1px solid; FONT-FAMILY: Tahoma; BORDER-RIGHT: #1b3e63 1px solid; BORDER-BO=
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DISPLAY: inline-block; LETTER-SPACING: 0.03em; PADDING-RIGHT: 12px" href=
=3D"https://www.globalgreece.gr/3B11E6F0.el.aspx" target=3D"_blank">Δ=
ηλώστε Συμμε&=
tau;οχή </A></FONT></TD>
</TR>
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</TR>
<TR>
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NG-LEFT: 0px; MARGIN: 0px; PADDING-RIGHT: 0px" align=3D"center" valing=3D"m=
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ww.globalgreece.gr/img/2020/business.jpg" width=3D"600"> </FONT></TD>
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<TD align=3D"center" valing=3D"middle">
<P style=3D"FONT-FAMILY: Tahoma; COLOR: #000000; MARGIN=
: 0px; LETTER-SPACING: 0.1em"><B><FONT size=3D"1"><SPAN lang=3D"en-us">21</=
SPAN> & <SPAN lang=3D"en-us">24</SPAN>/<SPAN lang=3D"en-us">7</SPAN>/20=
24 1<SPAN lang=3D"en-us">7</SPAN>:00-2<SPAN lang=3D"en-us=
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</TD>
</TR>
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<TR>
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<P style=3D"FONT-FAMILY: Tahoma; COLOR: #000000; MARGIN=
: 0px; LETTER-SPACING: 0em"><SPAN style=3D"FONT-SIZE: 11pt">Πα^=
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a;εις;<BR>Αν η απάντ&=
eta;ση δεν είναι ^=
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τικό "ΝΑΙ", τότ&ep=
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; πώς να δημιου&r=
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n;λογιστικού&si=
gmaf;=20
ισολογισμο	=
73;ς που δίνουν =
αξία στη διοί&kap=
pa;ηση.</SPAN></P>
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: 0px; LETTER-SPACING: 0em"><SPAN style=3D"FONT-SIZE: 11pt"><BR>Μέ&=
sigma;α από πρακτικ&#=
941;ς εφαρμογές &=
kappa;αι πραγματικ	=
40; παραδείγματ&al=
pha; από ελληνικέ=
;ς επιχειρήσ&epsilon=
;ις, θα κατανο^=
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cron;ϋπολογισμό&sig=
maf; γίνεται το "GPS&=
quot; της=20
επιχείρησής &sig=
ma;ας. Θα μάθετε=
βασικούς αρ&iota=
;θμοδείκτες &k=
appa;αι οικονομι&k=
appa;ή ανάλυση πο&up=
silon; κάνει τη δια&phi=
;ορά, ενώ θα απ&omicr=
on;κτήσετε σαφ^=
2; εικόνα για τ&omicr=
on;ν ρόλο κάθε σ&=
tau;ελέχους στ&eta=
;=20
διαδικασία budgeti=
ng.</SPAN></P>
<P style=3D"FONT-FAMILY: Tahoma; COLOR: #000000; MARGIN=
: 0px; LETTER-SPACING: 0em"><SPAN style=3D"FONT-SIZE: 11pt"><BR>Κ^=
0;θε συμμετέχω=
ν θα μάθει τι α&ka=
ppa;ριβώς πρέπει ν=
α κάνει στη θέ&si=
gma;η του, με άμεσ=
α εφαρμόσιμα &epsil=
on;ργαλεία που=
μπορεί να χρησ&i=
ota;μοποιήσει α&pi=
;ό την επόμενη κ&io=
ta;όλας=20
ημέρα.<BR>Επιπλέ&omicr=
on;ν, θα μάθετε πώ=
ς να συνδυάζ&epsil=
on;τε οικονομι&ka=
ppa;ά δεδομένα μ&epsil=
on; στρατηγικές &a=
lpha;ποφάσεις γι&a=
lpha; μέγιστη αποδ&=
omicron;τικότητα.</SPAN></P>
</TD>
</TR>
<TR style=3D"MARGIN-BOTTOM: 30px" height=3D"40" bgColor=3D"=
#1b3e63">
<TD align=3D"center" valing=3D"middle">
<P style=3D"FONT-FAMILY: Tahoma; COLOR: #ffffff; PADDIN=
G-LEFT: 22px; MARGIN: 0px; PADDING-RIGHT: 22px" bgcolor=3D"#ffffff"><A styl=
e=3D"TEXT-DECORATION: none; COLOR: #ffffff" href=3D"file:///F:/DATA/budget2=
5.html"><FONT size=3D"1">Θεματολ&=
omicron;γία</FONT></A><FONT size=3D"1"> |  =
; <A style=3D"TEXT-DECORATION: none; COLOR: #ffffff" href=3D"file:///F:/DAT=
A/budget25.html">Σε Ποιου&sig=
maf; Απευθύνετα&io=
ta;</A> | <A style=3D"TEXT-DECORATION: none; COLOR: #ffff=
ff" href=3D"file:///F:/DATA/budget25.html">Ειση&gamm=
a;ητής</A> | <A style=3D"TEXT-DECORAT=
ION: none; COLOR: #ffffff" href=3D"file:///F:/DATA/budget25.html">Τ&omi=
cron;ποθεσία</A>=20
| <A style=3D"TEXT-DECORATION: none; COLOR: #ffffff" href=
=3D"file:///F:/DATA/budget25.html">Ημ. Διεξ&al=
pha;γωγής</A> | <A style=3D=
"TEXT-DECORATION: none; COLOR: #ffffff" href=3D"file:///F:/DATA/budget25.ht=
ml">Τιμή</A> </FONT></P>
</TD>
</TR>
</TBODY>
</TABLE>
<TABLE style=3D"MARGIN-BOTTOM: 0px" cellSpacing=3D"0" cellPaddi=
ng=3D"0" width=3D"600" align=3D"center" bgColor=3D"#f1f2f2" border=3D"0">
<TBODY>
<TR>
<TD style=3D"MARGIN-BOTTOM: 0px; FONT-FAMILY: Helvetica; =
PADDING-BOTTOM: 0px; PADDING-TOP: 35px; PADDING-LEFT: 30px; LINE-HEIGHT: 1.=
6; PADDING-RIGHT: 30px; mso-line-height-rule: exactly" align=3D"center">
<TABLE cellSpacing=3D"0" cellPadding=3D"0">
<TBODY>
<TR>
<TD bgColor=3D"#f1f2f2">
<H2 id=3D"content" style=3D"MARGIN-BOTTOM: 10px=
; FONT-FAMILY: Tahoma; MARGIN-TOP: 0px; BORDER-BOTTOM: #ffca4c 4px solid; F=
ONT-WEIGHT: bold; TEXT-ALIGN: left; LINE-HEIGHT: 150%; mso-line-height-rule=
: exactly"><FONT size=3D"2">Θεματο&lambd=
a;ογία</FONT></H2>
</TD>
</TR>
</TBODY>
</TABLE>
<P class=3D"MsoNormal" style=3D"MARGIN-BOTTOM: 0px; MAR=
GIN-TOP: 0px; TEXT-ALIGN: left; LINE-HEIGHT: 26px" align=3D"left"><SPAN lan=
g=3D"EL" style=3D"FONT-WEIGHT: 700; COLOR: #333333"><FONT style=3D"FONT-SIZ=
E: 11pt" face=3D"Tahoma">Α. Εισα&gamma=
;ωγή</FONT></SPAN></P><FONT face=3D"Tahoma">
<P class=3D"MsoNormal" style=3D"MARGIN-BOTTOM: 0px; M=
ARGIN-TOP: 0px; TEXT-ALIGN: left; LINE-HEIGHT: 26px" align=3D"left"><SPAN l=
ang=3D"EL" style=3D"FONT-SIZE: 11pt; COLOR: #333333">Ένν&omicron=
;ια προϋπολο&gamma=
;ισμού – Ορισμ&o=
micron;ί, </SPAN><SPAN style=3D"FONT-SIZE: 11pt"><SPAN lang=3D"EN-US" =
style=3D"COLOR: #333333">budget</SPAN><SPAN lang=3D"EL" style=3D"COLOR: #33=
3333">, </SPAN><SPAN lang=3D"EN-US" style=3D"COLOR: #333333">target</SPAN><=
SPAN lang=3D"EL" style=3D"COLOR: #333333">, </SPAN><SPAN lang=3D"EN-US" sty=
le=3D"COLOR: #333333">forecast</SPAN></SPAN><SPAN lang=3D"EL" style=3D"FONT=
-SIZE: 11pt; COLOR: #333333">, λοιποί &=
omicron;ρισμοί.</SPAN></P>
<P class=3D"MsoNormal" style=3D"MARGIN-BOTTOM: 0px; M=
ARGIN-TOP: 0px; TEXT-ALIGN: left; LINE-HEIGHT: 26px" align=3D"left"><SPAN l=
ang=3D"EL" style=3D"FONT-SIZE: 11pt; COLOR: #333333">Οφέ&l=
ambda;η από τη διαδι&=
kappa;ασία προϋπο&lam=
bda;ογισμού σε μ&=
iota;α επιχείρηση.=
</SPAN></P>
<P class=3D"MsoNormal" style=3D"MARGIN-BOTTOM: 0px; M=
ARGIN-TOP: 0px; TEXT-ALIGN: left; LINE-HEIGHT: 26px" align=3D"left"><SPAN l=
ang=3D"EL" style=3D"FONT-SIZE: 11pt; COLOR: #333333">Ενδ&e=
psilon;χόμενες αρνη&=
tau;ικές συνέπε&iot=
a;ες από τη δια&delta=
;ικασία προϋπ&omic=
ron;λογισμού σ&epsilo=
n; μια επιχείρη&sigm=
a;η.</SPAN></P>
<P class=3D"MsoNormal" style=3D"MARGIN-BOTTOM: 0px; M=
ARGIN-TOP: 0px; TEXT-ALIGN: left; LINE-HEIGHT: 26px" align=3D"left"><SPAN l=
ang=3D"EL" style=3D"FONT-SIZE: 11pt; COLOR: #333333">Ομο=
ιότητες και δ&i=
ota;αφορές των δι=
αδικασιών πρ&o=
micron;ϋπολογισμ&omicron=
;ύ και κοστολ&=
#972;γησης.</SPAN></P>
<P class=3D"MsoNormal" style=3D"MARGIN-BOTTOM: 0px; M=
ARGIN-TOP: 0px; TEXT-ALIGN: left; LINE-HEIGHT: 26px" align=3D"left"><SPAN l=
ang=3D"EL" style=3D"FONT-SIZE: 11pt; COLOR: #333333">Διο=
ικητική Λογι&s=
igma;τική.</SPAN></P>
<P class=3D"MsoNormal" style=3D"MARGIN-BOTTOM: 0px; M=
ARGIN-TOP: 0px; TEXT-ALIGN: left; LINE-HEIGHT: 26px" align=3D"left"><SPAN l=
ang=3D"EL" style=3D"FONT-SIZE: 11pt; COLOR: #333333"> </SPAN></P>
<P class=3D"MsoNormal" style=3D"MARGIN-BOTTOM: 0px; M=
ARGIN-TOP: 0px; TEXT-ALIGN: left; LINE-HEIGHT: 26px" align=3D"left"><SPAN l=
ang=3D"EL" style=3D"COLOR: #333333"><B><SPAN style=3D"FONT-SIZE: 11pt">&Bet=
a;. Εσωτερική δ&i=
ota;αδικασία </SPAN></B></SPA=
N><B><SPAN lang=3D"EN-US" style=3D"FONT-SIZE: 11pt; COLOR: #333333">budgeti=
ng</SPAN><SPAN lang=3D"EL" style=3D"FONT-SIZE: 11pt; COLOR: #333333">.</SPA=
N></B></P>
<P class=3D"MsoNormal" style=3D"MARGIN-BOTTOM: 0px; M=
ARGIN-TOP: 0px; TEXT-ALIGN: left; LINE-HEIGHT: 26px" align=3D"left"><SPAN l=
ang=3D"EL" style=3D"FONT-SIZE: 11pt; COLOR: #333333">Ο ρό&=
lambda;ος της διοί&ka=
ppa;ησης στην δια&de=
lta;ικασία.</SPAN></P>
<P class=3D"MsoNormal" style=3D"MARGIN-BOTTOM: 0px; M=
ARGIN-TOP: 0px; TEXT-ALIGN: left; LINE-HEIGHT: 26px" align=3D"left"><SPAN l=
ang=3D"EL" style=3D"FONT-SIZE: 11pt; COLOR: #333333">Οργ&=
alpha;νόγραμμα – Τμή&=
mu;ατα –παραδεί=
γματα.</SPAN></P>
<P class=3D"MsoNormal" style=3D"MARGIN-BOTTOM: 0px; M=
ARGIN-TOP: 0px; TEXT-ALIGN: left; LINE-HEIGHT: 26px" align=3D"left"><SPAN l=
ang=3D"EL" style=3D"FONT-SIZE: 11pt; COLOR: #333333">Κατ&al=
pha;γραφή διαδικ=
ασιών.</SPAN></P>
<P class=3D"MsoNormal" style=3D"MARGIN-BOTTOM: 0px; M=
ARGIN-TOP: 0px; TEXT-ALIGN: left; LINE-HEIGHT: 26px" align=3D"left"><SPAN l=
ang=3D"EL" style=3D"FONT-SIZE: 11pt; COLOR: #333333">Βασ&i=
ota;κά βήματα για =
την κατάρτιση &epsil=
on;νός budget.</SPAN></P>
<P class=3D"MsoNormal" style=3D"MARGIN-BOTTOM: 0px; M=
ARGIN-TOP: 0px; TEXT-ALIGN: left; LINE-HEIGHT: 26px" align=3D"left"><SPAN l=
ang=3D"EL" style=3D"FONT-SIZE: 11pt; COLOR: #333333">Ενα&l=
ambda;λακτικοί τρ	=
72;ποι παρουσί&alph=
a;σης ενός P&L. </SPAN></=
P>
<P class=3D"MsoNormal" style=3D"MARGIN-BOTTOM: 0px; M=
ARGIN-TOP: 0px; TEXT-ALIGN: left; LINE-HEIGHT: 26px" align=3D"left"><SPAN l=
ang=3D"EL" style=3D"FONT-SIZE: 11pt; COLOR: #333333">Γεν&i=
ota;κές παραδοχέ=
;ς που πρέπει ν&al=
pha; ληφθούν υπόψ&=
eta;.</SPAN></P>
<P class=3D"MsoNormal" style=3D"MARGIN-BOTTOM: 0px; M=
ARGIN-TOP: 0px; TEXT-ALIGN: left; LINE-HEIGHT: 26px" align=3D"left"><SPAN l=
ang=3D"EL" style=3D"FONT-SIZE: 11pt; COLOR: #333333">Συν&a=
lpha;ντήσεις και &ep=
silon;πικοινωνία τ&om=
ega;ν υπευθύνων, μ&=
#940;ρκετινγκ, πω&lambda=
;ήσεων παραγω&ga=
mma;ής, οικονομι&=
kappa;ών και διοίκ&e=
ta;σης. </SPAN></P>
<P class=3D"MsoNormal" style=3D"MARGIN-BOTTOM: 0px; M=
ARGIN-TOP: 0px; TEXT-ALIGN: left; LINE-HEIGHT: 26px" align=3D"left"><SPAN l=
ang=3D"EL" style=3D"FONT-SIZE: 11pt; COLOR: #333333">Κατ	=
40;ρτιση του προ&=
#971;πολογισμού =
με την συμμετ&omicron=
;χή των τμημάτων.</SP=
AN></P>
<P class=3D"MsoNormal" style=3D"MARGIN-BOTTOM: 0px; M=
ARGIN-TOP: 0px; TEXT-ALIGN: left; LINE-HEIGHT: 26px" align=3D"left"><SPAN l=
ang=3D"EL" style=3D"FONT-SIZE: 11pt; COLOR: #333333">Έγκ&r=
ho;ιση του αρχι&kappa=
;ού προϋπολο&gam=
ma;ισμού από την &delta=
;ιοίκηση.</SPAN></P>
<P class=3D"MsoNormal" style=3D"MARGIN-BOTTOM: 0px; M=
ARGIN-TOP: 0px; TEXT-ALIGN: left; LINE-HEIGHT: 26px" align=3D"left"><SPAN l=
ang=3D"EL" style=3D"FONT-SIZE: 11pt; COLOR: #333333">Κλ&epsilo=
n;ίσιμο της πρώτ&=
eta;ς περιόδου. </SPA=
N></P>
<P class=3D"MsoNormal" style=3D"MARGIN-BOTTOM: 0px; M=
ARGIN-TOP: 0px; TEXT-ALIGN: left; LINE-HEIGHT: 26px" align=3D"left"><SPAN l=
ang=3D"EL" style=3D"FONT-SIZE: 11pt; COLOR: #333333">Εσ&omega=
;τερικός κανο=
νισμός αιτιο=
λόγησης των &alph=
a;ποκλίσεων ε&s=
igma;όδων – εξόδων=
.</SPAN></P>
<P class=3D"MsoNormal" style=3D"MARGIN-BOTTOM: 0px; M=
ARGIN-TOP: 0px; TEXT-ALIGN: left; LINE-HEIGHT: 26px" align=3D"left"><SPAN l=
ang=3D"EL" style=3D"FONT-SIZE: 11pt; COLOR: #333333">Δια&d=
elta;ικασία ανα&thet=
a;εώρησης προ	=
71;πολογισμού.</=
SPAN></P>
<P class=3D"MsoNormal" style=3D"MARGIN-BOTTOM: 0px; M=
ARGIN-TOP: 0px; TEXT-ALIGN: left; LINE-HEIGHT: 26px" align=3D"left"><SPAN l=
ang=3D"EL" style=3D"FONT-SIZE: 11pt; COLOR: #333333"> </SPAN></P>
<P class=3D"MsoNormal" style=3D"MARGIN-BOTTOM: 0px; M=
ARGIN-TOP: 0px; TEXT-ALIGN: left; LINE-HEIGHT: 26px" align=3D"left"><SPAN l=
ang=3D"EL" style=3D"FONT-SIZE: 11pt; FONT-WEIGHT: 700; COLOR: #333333">&Gam=
ma;. Κατάρτιση πρ&omicro=
n;ϋπολογισμοa=
3; </SPAN></P>
<P class=3D"MsoNormal" style=3D"MARGIN-BOTTOM: 0px; M=
ARGIN-TOP: 0px; TEXT-ALIGN: left; LINE-HEIGHT: 26px" align=3D"left"><SPAN l=
ang=3D"EL" style=3D"FONT-SIZE: 11pt; COLOR: #333333">Βασ&i=
ota;κές παραδοχέ=
;ς.</SPAN></P>
<P class=3D"MsoNormal" style=3D"MARGIN-BOTTOM: 0px; M=
ARGIN-TOP: 0px; TEXT-ALIGN: left; LINE-HEIGHT: 26px" align=3D"left"><SPAN l=
ang=3D"EL" style=3D"FONT-SIZE: 11pt; COLOR: #333333">Τεχ&nu=
;ικές της κατά&r=
ho;τισης του πρ&omicro=
n;ϋπολογισμοa=
3; των εσόδων απ	=
72; την εμπορική &delt=
a;ιεύθυνση.</SPAN></P>
<P class=3D"MsoNormal" style=3D"MARGIN-BOTTOM: 0px; M=
ARGIN-TOP: 0px; TEXT-ALIGN: left; LINE-HEIGHT: 26px" align=3D"left"><SPAN l=
ang=3D"EL" style=3D"FONT-SIZE: 11pt; COLOR: #333333">Τεχ&nu=
;ικές της κατά&r=
ho;τισης του πρ&omicro=
n;ϋπολογισμοa=
3; της λειτουρ&g=
amma;ίας της παρα&gamma=
;ωγής.</SPAN></P>
<P class=3D"MsoNormal" style=3D"MARGIN-BOTTOM: 0px; M=
ARGIN-TOP: 0px; TEXT-ALIGN: left; LINE-HEIGHT: 26px" align=3D"left"><SPAN l=
ang=3D"EL" style=3D"FONT-SIZE: 11pt; COLOR: #333333">Τεχ&nu=
;ικές της κατά&r=
ho;τισης του πρ&omicro=
n;ϋπολογισμοa=
3; δαπανών των λ&=
omicron;ιπών της λει&tau=
;ουργιών.</SPAN></P>
<P class=3D"MsoNormal" style=3D"MARGIN-BOTTOM: 0px; M=
ARGIN-TOP: 0px; TEXT-ALIGN: left; LINE-HEIGHT: 26px" align=3D"left"><SPAN l=
ang=3D"EL" style=3D"FONT-SIZE: 11pt; COLOR: #333333">Δαπ^=
0;νες αγοράς π&alp=
ha;γίων </SPAN><SPAN style=3D"FONT-SIZE: 11pt"><SPAN la=
ng=3D"EN-US" style=3D"COLOR: #333333">cap</SPAN><SPAN lang=3D"EL" style=3D"=
COLOR: #333333">-</SPAN><SPAN lang=3D"EN-US" style=3D"COLOR: #333333">ex</S=
PAN></SPAN><SPAN lang=3D"EL" style=3D"FONT-SIZE: 11pt; COLOR: #333333">.</S=
PAN></P>
<P class=3D"MsoNormal" style=3D"MARGIN-BOTTOM: 0px; M=
ARGIN-TOP: 0px; TEXT-ALIGN: left; LINE-HEIGHT: 26px" align=3D"left"><SPAN l=
ang=3D"EL" style=3D"FONT-SIZE: 11pt; COLOR: #333333"> </SPAN></P>
<P class=3D"MsoNormal" style=3D"MARGIN-BOTTOM: 0px; M=
ARGIN-TOP: 0px; TEXT-ALIGN: left; LINE-HEIGHT: 26px" align=3D"left"><SPAN l=
ang=3D"EL" style=3D"FONT-SIZE: 11pt; FONT-WEIGHT: 700; COLOR: #333333">&Del=
ta;. Προϋπολογι&si=
gma;μός για το σύ&nu=
;ολο της οντό&tau=
;ητας</SPAN></P>
<P class=3D"MsoNormal" style=3D"MARGIN-BOTTOM: 0px; M=
ARGIN-TOP: 0px; TEXT-ALIGN: left; LINE-HEIGHT: 26px" align=3D"left"><SPAN l=
ang=3D"EL" style=3D"FONT-SIZE: 11pt; COLOR: #333333">Κατ	=
40;σταση ζημιών κ&=
epsilon;ρδών( P&l) προς &=
tau;ην διοίκηση.</SPAN><=
/P>
<P class=3D"MsoNormal" style=3D"MARGIN-BOTTOM: 0px; M=
ARGIN-TOP: 0px; TEXT-ALIGN: left; LINE-HEIGHT: 26px" align=3D"left"><SPAN l=
ang=3D"EL" style=3D"FONT-SIZE: 11pt; COLOR: #333333">Βασ&i=
ota;κοί αριθμοδ&ep=
silon;ίκτες.</SPAN></P>
<P class=3D"MsoNormal" style=3D"MARGIN-BOTTOM: 0px; M=
ARGIN-TOP: 0px; TEXT-ALIGN: left; LINE-HEIGHT: 26px" align=3D"left"><SPAN l=
ang=3D"EL" style=3D"FONT-SIZE: 11pt; COLOR: #333333">Αξι&omic=
ron;λόγηση των απ&omi=
cron;λογιστικών &sig=
ma;τοιχείων.</SPAN></P>
<P class=3D"MsoNormal" style=3D"MARGIN-BOTTOM: 0px; M=
ARGIN-TOP: 0px; TEXT-ALIGN: left; LINE-HEIGHT: 26px" align=3D"left"><SPAN l=
ang=3D"EL" style=3D"FONT-SIZE: 11pt; COLOR: #333333">Απο&k=
appa;λίσεις από τ&o=
micron;υς αρχικού&sigm=
af; στόχους. </SPAN></P>
<P class=3D"MsoNormal" style=3D"MARGIN-BOTTOM: 0px; M=
ARGIN-TOP: 0px; TEXT-ALIGN: left; LINE-HEIGHT: 26px" align=3D"left"><SPAN l=
ang=3D"EL" style=3D"FONT-SIZE: 11pt; COLOR: #333333">Αιτ&iot=
a;ολόγηση απο&kapp=
a;λίσεων. </SPAN></P>
<P class=3D"MsoNormal" style=3D"MARGIN-BOTTOM: 0px; M=
ARGIN-TOP: 0px; TEXT-ALIGN: left; LINE-HEIGHT: 26px" align=3D"left"><SPAN l=
ang=3D"EL" style=3D"FONT-SIZE: 11pt; COLOR: #333333">Ανα&the=
ta;εώρηση αρχικ&omi=
cron;ύ budget .</SPAN></P>
<P class=3D"MsoNormal" style=3D"MARGIN-BOTTOM: 0px; M=
ARGIN-TOP: 0px; TEXT-ALIGN: left; LINE-HEIGHT: 26px" align=3D"left"><SPAN l=
ang=3D"EL" style=3D"FONT-SIZE: 11pt; COLOR: #333333"> </SPAN></P>
<P class=3D"MsoNormal" style=3D"MARGIN-BOTTOM: 0px; M=
ARGIN-TOP: 0px; TEXT-ALIGN: left; LINE-HEIGHT: 26px" align=3D"left"><SPAN l=
ang=3D"EL" style=3D"FONT-SIZE: 11pt; FONT-WEIGHT: 700; COLOR: #333333">&Eps=
ilon;. Οικονομικ&=
#942; Ανάλυση </SPAN></P>
<P class=3D"MsoNormal" style=3D"MARGIN-BOTTOM: 0px; M=
ARGIN-TOP: 0px; TEXT-ALIGN: left; LINE-HEIGHT: 26px" align=3D"left"><SPAN l=
ang=3D"EL" style=3D"FONT-SIZE: 11pt; COLOR: #333333">Μετ&alp=
ha;βλητό – Σταθ&=
epsilon;ρό Κόστος .</SPAN></P>
<P class=3D"MsoNormal" style=3D"MARGIN-BOTTOM: 0px; M=
ARGIN-TOP: 0px; TEXT-ALIGN: left; LINE-HEIGHT: 26px" align=3D"left"><SPAN l=
ang=3D"EL" style=3D"FONT-SIZE: 11pt; COLOR: #333333">Άμε&si=
gma;ο - Έμμεσο Κό&sigma=
;τος.</SPAN></P>
<P class=3D"MsoNormal" style=3D"MARGIN-BOTTOM: 0px; M=
ARGIN-TOP: 0px; TEXT-ALIGN: left; LINE-HEIGHT: 26px" align=3D"left"><SPAN l=
ang=3D"EL" style=3D"FONT-SIZE: 11pt; COLOR: #333333">Ορι&a=
lpha;κό – διαφορι&ka=
ppa;ό κόστος.</SPAN></P>
<P class=3D"MsoNormal" style=3D"MARGIN-BOTTOM: 0px; M=
ARGIN-TOP: 0px; TEXT-ALIGN: left; LINE-HEIGHT: 26px" align=3D"left"><SPAN l=
ang=3D"EL" style=3D"FONT-SIZE: 11pt; COLOR: #333333">Ανά&lamb=
da;υση contribution margin & Ν&epsilon=
;κρού Σημείο&upsil=
on; </SPAN></P></FONT>
<P style=3D"MARGIN-BOTTOM: 0px; MARGIN-TOP: 0px; LINE-H=
EIGHT: 26px" align=3D"left"><SPAN style=3D"FONT-SIZE: 11pt; FONT-FAMILY: Ta=
homa; COLOR: #333333">• Ερωτήσ&epsilo=
n;ις</SPAN></P>
</TD>
</TR>
</TBODY>
</TABLE>
<TABLE style=3D"MARGIN-TOP: 0px" cellSpacing=3D"0" cellPadding=
=3D"0" width=3D"600" align=3D"center" bgColor=3D"#f1f2f2" border=3D"0">
<TBODY>
<TR height=3D"35">
<TD bgColor=3D"#f1f2f2"> </TD>
</TR>
</TBODY>
</TABLE>
<TABLE cellSpacing=3D"0" cellPadding=3D"0" width=3D"600" align=
=3D"center" bgColor=3D"#ffffff" border=3D"0">
<TBODY>
<TR align=3D"center">
<TD style=3D"FONT-FAMILY: Helvetica; COLOR: #ffffff; PADD=
ING-BOTTOM: 35px; PADDING-TOP: 35px; PADDING-LEFT: 40px; LINE-HEIGHT: 1.6; =
PADDING-RIGHT: 20px; mso-line-height-rule: exactly" bgColor=3D"#1b3e63" vAl=
ign=3D"top" width=3D"268" align=3D"center">
<TABLE cellSpacing=3D"0" cellPadding=3D"0">
<TBODY>
<TR>
<TD bgColor=3D"#1b3e63">
<H2 id=3D"audience" style=3D"MARGIN-BOTTOM: 0px=
; FONT-FAMILY: Tahoma; BORDER-BOTTOM: #ffca4c 4px solid; FONT-WEIGHT: bold;=
COLOR: #ffffff; TEXT-ALIGN: center; LINE-HEIGHT: 150%; mso-line-height-rul=
e: exactly"><FONT size=3D"2">Σε Ποιο&=
upsilon;ς Απευθύνε&ta=
u;αι</FONT></H2>
</TD>
</TR>
</TBODY>
</TABLE>
<P class=3D"MsoNormal" style=3D"MARGIN-BOTTOM: 0px; MAR=
GIN-TOP: 0px; LINE-HEIGHT: 28px" align=3D"left"> </P>
<P style=3D"MARGIN: 10px 0px 0px; LINE-HEIGHT: 28px" al=
ign=3D"left"><SPAN style=3D"FONT-SIZE: 11pt"><FONT face=3D"Tahoma">Α&=
pi;ευθύνεται σ&e=
psilon; επιχειρηματ&#=
943;ες, διευθυν&=
tau;ές, χρηματοοι=
κονομικούς &delt=
a;ιευθυντές κ&a=
lpha;ι άλλους επ&=
alpha;γγελματίε&sigmaf=
; που ενδιαφέρ&=
omicron;νται να καταν&o=
micron;ήσουν τη=20
σημασία του π&rh=
o;οϋπολογισμ&omi=
cron;ύ στη διαχείρ=
ιση μιας επιχ&epsil=
on;ίρησης και στ&e=
ta; λήψη αποφάσ&epsilon=
;ων. </FONT></SPAN></P>
<P style=3D"MARGIN: 10px 0px 0px; LINE-HEIGHT: 28px" al=
ign=3D"left"><SPAN style=3D"FONT-SIZE: 11pt"><FONT face=3D"Tahoma">&Epsilon=
;πίσης, απευθύ=
νεται σε φοιτ&=
eta;τές ή ακόμη κα=
ι σε άτομα πο&upsil=
on; ενδιαφέροντ&alp=
ha;ι να αποκτήσ&omicron=
;υν βασικές γν&=
#974;σεις σχετικ=
ά με τον τομέα &ta=
u;ων οικονομικ=
ών και του=20
επιχειρηματι&kap=
pa;ού μανατζμέντ.</F=
ONT></SPAN></P>
</TD>
<TD style=3D"FONT-FAMILY: Helvetica; PADDING-BOTTOM: 35px=
; PADDING-TOP: 35px; PADDING-LEFT: 20px; LINE-HEIGHT: 1.6; PADDING-RIGHT: 4=
0px; mso-line-height-rule: exactly" bgColor=3D"#ffffff" vAlign=3D"top" widt=
h=3D"212" align=3D"center">
<TABLE cellSpacing=3D"0" cellPadding=3D"0">
<TBODY>
<TR>
<TD bgColor=3D"#ffffff">
<H2 id=3D"price" style=3D"MARGIN-BOTTOM: 0px; F=
ONT-FAMILY: Tahoma; BORDER-BOTTOM: #ffca4c 4px solid; FONT-WEIGHT: bold; TE=
XT-ALIGN: center; LINE-HEIGHT: 150%; mso-line-height-rule: exactly"><FONT s=
ize=3D"2">Τιμή</FONT></H2>
</TD>
</TR>
</TBODY>
</TABLE>
<P style=3D"MARGIN-BOTTOM: 0px; MARGIN-TOP: 20px; LINE-=
HEIGHT: 100%" align=3D"left"><B><FONT style=3D"FONT-SIZE: 11pt" face=3D"Tah=
oma">195</FONT></B><FONT face=3D"Tahoma"><B><FONT style=3D"FONT-SIZE: 11pt"=
>€</FONT></B><FONT style=3D"FONT-SIZE: 11pt"> (-10% γι&alph=
a; έγκαιρη συμμ&eps=
ilon;τοχή) </FONT></FONT></P><FONT face=3D"Tahoma">
<P style=3D"TEXT-ALIGN: left; MARGIN: 10px 0px 0px; L=
INE-HEIGHT: 28px"> </P>
<P style=3D"TEXT-ALIGN: left; MARGIN: 10px 0px 0px; L=
INE-HEIGHT: 28px"><FONT style=3D"FONT-SIZE: 11pt">Το κ	=
72;στος συμμετ&omi=
cron;χής καλύπτε&iot=
a; τα έξοδα παρα&k=
appa;ολούθησης, π=
αροχής πρακτι=
κού οδηγού σ&=
epsilon; <SPAN lang=3D"el">ηλεκτρο=
νική </SPAN>μορφή<SPAN lang=3D"e=
l"> </SPAN>καθώς και π&io=
ta;στοποιητικό=
=20
παρακολούθη&=
sigma;ης.</FONT></P>
<P style=3D"TEXT-ALIGN: left; MARGIN: 10px 0px 0px; L=
INE-HEIGHT: 28px"><FONT style=3D"FONT-SIZE: 11pt">Θα τη=
ρηθεί αυστηρ^=
2; σειρά προτερ&=
alpha;ιότητας.</FONT></P></FONT>
</TD>
</TR>
</TBODY>
</TABLE>
<TABLE cellSpacing=3D"0" cellPadding=3D"0" width=3D"600" align=
=3D"center" bgColor=3D"#ffffff" border=3D"0">
<TBODY>
<TR align=3D"center">
<TD style=3D"BORDER-RIGHT: #ffca4c 2px solid; PADDING-TOP=
: 20px" width=3D"181" align=3D"center"><FONT face=3D"Tahoma"><IMG style=3D"=
border-radius: 100%" alt=3D"professional looking man giving a presentation"=
src=3D"https://www.globalgreece.gr/img/2020/1mageDK.jpg" width=3D"160"> </=
FONT></TD>
<TD style=3D"FONT-FAMILY: Helvetica; PADDING-BOTTOM: 0px;=
PADDING-TOP: 0px; PADDING-LEFT: 20px; LINE-HEIGHT: 1.6; PADDING-RIGHT: 40p=
x; mso-line-height-rule: exactly" width=3D"357" align=3D"left">
<TABLE cellSpacing=3D"0" cellPadding=3D"0">
<TBODY>
<TR>
<TD bgColor=3D"#ffffff">
<H2 id=3D"presenter" style=3D"MARGIN-BOTTOM: 0p=
x; FONT-FAMILY: Tahoma; MARGIN-TOP: 20px; BORDER-BOTTOM: #ffca4c 4px solid;=
FONT-WEIGHT: bold; LINE-HEIGHT: 150%; mso-line-height-rule: exactly"><FONT=
size=3D"2">Εισηγητής</FON=
T></H2>
</TD>
</TR>
</TBODY>
</TABLE>
<P class=3D"MsoNormal" style=3D"MARGIN-BOTTOM: 0px; MAR=
GIN-TOP: 0px; LINE-HEIGHT: 150%"><FONT size=3D"2" face=3D"Tahoma"><B>&Delta=
;ημήτρης Κωνσ&tau=
;αντόπουλος =
; </B></FONT></P>
<P class=3D"MsoNormal" style=3D"MARGIN-BOTTOM: 0px; MAR=
GIN-TOP: 0px; LINE-HEIGHT: 150%"><FONT face=3D"Tahoma"> </FONT></P>
<P class=3D"MsoNormal" style=3D"MARGIN-BOTTOM: 0px; MAR=
GIN-TOP: 0px; LINE-HEIGHT: 100%"><SPAN lang=3D"en-us" style=3D"FONT-SIZE: 1=
1pt; BACKGROUND-POSITION: 0% 0%; BACKGROUND-COLOR: #ffffff">E</SPAN><SPAN l=
ang=3D"EL" style=3D"FONT-SIZE: 11pt; BACKGROUND: white; COLOR: black">ί=
;ναι οικονομ&omicron=
;λόγος και σύ&=
mu;βουλος επι&ch=
i;ειρήσεων, ει&de=
lta;ικευμένος σ&=
epsilon; θέματα διοι&=
kappa;ητικής λογι&=
sigma;τικής και οι=
κονομικής=20
ανάλυσης των &ep=
silon;πιχειρήσεων<=
/SPAN><SPAN lang=3D"EL" style=3D"FONT-SIZE: 11pt">. Έχε&io=
ta; εργασθεί γ=
ια </SPAN><SPAN lang=3D"EL" style=3D"FONT-SIZE: 11pt; BACKGROUND=
: white; COLOR: black">διάστημα =
; πλέον των 20ετώ&n=
u;, ως στέλεχο&sigma=
f; Ελληνικών κα=
ι πολυεθνικώ=
;ν εταιρειών, σ&ta=
u;ις θέσεις, τ&omicron=
;υ=20
οικονομικού=
; αναλυτή, του &=
omicron;ικονομικού=
διευθυντή, &tau=
;ου διευθυν&tau=
;ή λογιστηρ	=
43;ου και του &epsilon=
;σωτερικού ε&la=
mbda;εγκτή. Διαθ&=
#941;τει σημαντικ^=
2; εμπειρία ως &epsi=
lon;ισηγητής =20
σεμιναρίων κα&=
iota; είναι συγγρ&=
alpha;φέας των βιβ&lambda=
;ίων: «Σύγχρονη=
κοστολόγησ&eta=
; και ΕΛΠ.» και &=
nbsp;«</SPAN><SPAN lang=3D"EN-US" style=3D"FONT-SIZE: 11pt; BACKGROUN=
D: white; COLOR: black"><A href=3D"https://e-shop.astbooks.gr/product/budge=
ting-reporting-cash-flow-cash-management/"><U>Budgeting </U></A></SPAN><A h=
ref=3D"https://e-shop.astbooks.gr/product/budgeting-reporting-cash-flow-cas=
h-management/"><SPAN lang=3D"EL" style=3D"FONT-SIZE: 11pt; BACKGROUND: whit=
e; COLOR: black"><U>- </U></SPAN><U><SPAN lang=3D"EN-US" style=3D"FONT-SIZE=
: 11pt; BACKGROUND: white; COLOR: black">reporting</SPAN><SPAN=20
lang=3D"EL" style=3D"FONT-SIZE: 11pt; BACKGROUND: white; COLOR: black">-</S=
PAN><SPAN lang=3D"EN-US" style=3D"FONT-SIZE: 11pt; BACKGROUND: white; COLOR=
: black">cash flow</SPAN><SPAN lang=3D"EL" style=3D"FONT-SIZE: 11pt; BACKGR=
OUND: white; COLOR: black">-</SPAN></U><SPAN lang=3D"EN-US" style=3D"FONT-S=
IZE: 11pt; BACKGROUND: white; COLOR: black"><U>cash management</U></SPAN></=
A><SPAN lang=3D"EL" style=3D"FONT-SIZE: 11pt; BACKGROUND: white; COLOR: bla=
ck">».</SPAN></P>
</TD>
</TR>
</TBODY>
</TABLE>
<TABLE cellSpacing=3D"0" cellPadding=3D"0" width=3D"600" align=
=3D"center" bgColor=3D"#ffffff" border=3D"0">
<TBODY>
<TR height=3D"35">
<TD bgColor=3D"#ffffff"> </TD>
</TR>
</TBODY>
</TABLE>
<TABLE cellSpacing=3D"0" cellPadding=3D"0" width=3D"600" align=
=3D"center" bgColor=3D"#1b3e63" border=3D"0">
<TBODY>
<TR>
<TD style=3D"FONT-FAMILY: Helvetica; COLOR: #ffffff; PADD=
ING-BOTTOM: 35px; PADDING-TOP: 35px; PADDING-LEFT: 35px; LINE-HEIGHT: 1.6; =
PADDING-RIGHT: 35px; mso-line-height-rule: exactly" height=3D"30" align=3D"=
center">
<TABLE cellSpacing=3D"0" cellPadding=3D"0">
<TBODY>
<TR>
<TD bgColor=3D"#1b3e63">
<H2 id=3D"place" style=3D"MARGIN-BOTTOM: 0px; F=
ONT-FAMILY: Tahoma; MARGIN-TOP: 0px; BORDER-BOTTOM: #ffca4c 4px solid; FONT=
-WEIGHT: bold; COLOR: #ffffff; TEXT-ALIGN: center; LINE-HEIGHT: 150%; mso-l=
ine-height-rule: exactly"><FONT size=3D"2">Χώρο&sigmaf=
; Διεξαγωγής</FON=
T></H2>
</TD>
</TR>
</TBODY>
</TABLE><FONT face=3D"Tahoma">
<P style=3D"MARGIN-BOTTOM: 0px; MARGIN-TOP: 0px; LINE=
-HEIGHT: 100%"> </P>
<P style=3D"MARGIN-BOTTOM: 0px; MARGIN-TOP: 0px; LINE=
-HEIGHT: 100%"><SPAN style=3D"FONT-SIZE: 11pt">Το σ&epsil=
on;μινάριο θα δι&ep=
silon;ξαχθεί διαδ&io=
ta;κτυακά μέσω τ=
ης <B>πλατφόρμα&sigmaf=
; Zoom</B>, που έχει τη&nu=
; δυνατότητα πλ=
ήρους <SPAN lang=3D"el">δ</SPAN>&iota=
;αδραστικότητ&a=
lpha;ς, πρόσωπο πρ&omicron=
;ς πρόσωπο=20
επικοινωνία&sigma=
f;, αμφίδρομης υ&=
pi;οβολής ερω&tau=
;ήσεων &<SPAN lang=3D"el"> </SPAN>α&l=
ambda;ληλεπίδρασ&et=
a;ς μεταξύ των σ&ups=
ilon;μμετεχόντων, &sigma=
;αν να βρίσκοντ&=
alpha;ι σε εκπαιδ&epsi=
lon;υτική αίθο&upsilon=
;σα.</SPAN></P></FONT>
</TD>
</TR>
</TBODY>
</TABLE><FONT face=3D"Tahoma"> </FONT>=20
<TABLE cellSpacing=3D"0" cellPadding=3D"0" width=3D"600" align=
=3D"center" bgColor=3D"#f1f2f2" border=3D"0">
<TBODY>
<TR>
<TD style=3D"PADDING-BOTTOM: 20px; PADDING-TOP: 35px; PAD=
DING-LEFT: 80px; PADDING-RIGHT: 80px" height=3D"20" align=3D"center">
<TABLE cellSpacing=3D"0" cellPadding=3D"0"><!-- MSTable=
Type=3D"layout" -->
<TBODY>
<TR>
<TD bgColor=3D"#f1f2f2">
<H2 id=3D"date" style=3D"MARGIN-BOTTOM: 0px; FO=
NT-FAMILY: Tahoma; MARGIN-TOP: 0px; BORDER-BOTTOM: #ffca4c 4px solid; FONT-=
WEIGHT: bold; TEXT-ALIGN: center; LINE-HEIGHT: 150%; mso-line-height-rule: =
exactly"><FONT size=3D"2">Ημέρα Δι&epsilon=
;ξαγωγής</FONT></H2>
</TD>
</TR>
</TBODY>
</TABLE>
</TD>
</TR>
</TBODY>
</TABLE>
<TABLE cellSpacing=3D"0" cellPadding=3D"0" width=3D"600" align=
=3D"center" bgColor=3D"#f1f2f2" border=3D"0">
<TBODY>
<TR style=3D"LETTER-SPACING: 0.03em" align=3D"center">
<TD style=3D"FONT-SIZE: 14px; FONT-FAMILY: Helvetica; PAD=
DING-BOTTOM: 20px; PADDING-TOP: 0px; PADDING-LEFT: 60px; PADDING-RIGHT: 0px=
" vAlign=3D"top" width=3D"300" align=3D"left">
<P style=3D"MARGIN-BOTTOM: 0px; MARGIN-TOP: 10px; TEXT-=
ALIGN: left"> </P><FONT face=3D"Tahoma">
<P style=3D"MARGIN-BOTTOM: 0px; MARGIN-TOP: 0px"><SPA=
N style=3D"FONT-SIZE: 11pt"><B>Δευτέρ&al=
pha; <SPAN lang=3D"en-us">21</SPAN><SPAN lang=3D"el"> & Πέμ&=
pi;τη </SPAN><SPAN lang=3D"en-us">2</SPAN>4<SPAN lang=3D"el"> </SPA=
N>Ιουλίου</B></SPAN></P>
<P style=3D"MARGIN-BOTTOM: 0px; MARGIN-TOP: 0px"><FON=
T style=3D"FONT-SIZE: 11pt">17.<SPAN lang=3D"el">0</SPAN>0-21.00</FONT></P>
<P style=3D"MARGIN-BOTTOM: 0px; MARGIN-TOP: 0px"><SPA=
N lang=3D"el">Διάρκεια</SPAN>:=
<SPAN lang=3D"el">8 ώρες</SPAN></P>
<P style=3D"MARGIN-BOTTOM: 0px; MARGIN-TOP: 0px">&nbs=
p;</P></FONT>
</TD>
<TD style=3D"FONT-SIZE: 14px; FONT-FAMILY: Helvetica; PAD=
DING-BOTTOM: 20px; PADDING-TOP: 0px; PADDING-LEFT: 0px; PADDING-RIGHT: 40px=
" vAlign=3D"top" width=3D"300" align=3D"left"><FONT style=3D"FONT-SIZE: 11p=
t" face=3D"Tahoma"><SPAN style=3D"LETTER-SPACING: 0px">Τ</SPAN>&omicron=
; σεμινάριο θα &=
delta;ιαρκέσει 8 ώρ&e=
psilon;ς, κατανεμημέ=
νες σε 2 <SPAN lang=3D"el">ημέ&=
rho;ες, </SPAN>4 δίωρα<SPAN lang=
=3D"el"> (90')</SPAN> με δύο δι&al=
pha;λλείματα <SPAN lang=3D"el=
">των </SPAN>10’</FONT></TD>
</TR>
</TBODY>
</TABLE>
<TABLE cellSpacing=3D"0" cellPadding=3D"0" width=3D"600" align=
=3D"center" bgColor=3D"#f1f2f2" border=3D"0">
<TBODY>
<TR align=3D"center" vAlign=3D"middle">
<TD height=3D"25">
<TABLE cellSpacing=3D"0" cellPadding=3D"0">
<TBODY>
<TR>
<TD style=3D"border-radius: 2px" bgColor=3D"#ffca=
4c"><FONT size=3D"2"><A style=3D"TEXT-DECORATION: none; BORDER-TOP: #ffca4c=
1px solid; FONT-FAMILY: Tahoma; BORDER-RIGHT: #ffca4c 1px solid; BORDER-BO=
TTOM: #ffca4c 1px solid; FONT-WEIGHT: bold; COLOR: #000000; PADDING-BOTTOM:=
8px; PADDING-TOP: 8px; PADDING-LEFT: 12px; BORDER-LEFT: #ffca4c 1px solid;=
DISPLAY: inline-block; LETTER-SPACING: 0.03em; PADDING-RIGHT: 12px" href=
=3D"https://www.globalgreece.gr/3B11E6F0.el.aspx" target=3D"_blank">Δ=
ηλώστε Συμμε&=
tau;οχή </A></FONT></TD>
</TR>
</TBODY>
</TABLE>
</TD>
</TR>
<TR height=3D"35">
<TD bgColor=3D"#f1f2f2"> </TD>
</TR>
</TBODY>
</TABLE>
<TABLE cellSpacing=3D"0" cellPadding=3D"0" width=3D"600" align=
=3D"center" bgColor=3D"#1b3e63" border=3D"0">
<TBODY>
<TR>
<TD><FONT face=3D"Tahoma"><IMG src=3D"https://www.globalg=
reece.gr/img/2020/budget.jpeg" width=3D"600"> </FONT></TD>
</TR>
</TBODY>
</TABLE>
<DIV align=3D"center">
<TABLE cellSpacing=3D"0" cellPadding=3D"0" width=3D"600" bgCo=
lor=3D"#1b3e63" border=3D"0">
<TBODY>
<TR>
<TD style=3D"PADDING-BOTTOM: 20px; PADDING-TOP: 20px; P=
ADDING-LEFT: 40px; PADDING-RIGHT: 40px" align=3D"center">
<P style=3D"MARGIN-BOTTOM: 0px; MARGIN-TOP: 0px"><FON=
T face=3D"Tahoma"><A href=3D"https://www.globalgreece.gr/" target=3D"_blank=
"><IMG border=3D"0" alt=3D"globalgreece logo" src=3D"https://www.globalgree=
ce.gr/skn/logo.jpg" width=3D"234"> </A></FONT></P>
</TD>
</TR>
</TBODY>
</TABLE>
</DIV>
<TABLE cellSpacing=3D"0" cellPadding=3D"0" width=3D"600" align=
=3D"center" bgColor=3D"#1b3e63" border=3D"0">
<TBODY>
<TR height=3D"40" bgColor=3D"#15243c">
<TD align=3D"center" valing=3D"middle">
<P style=3D"FONT-FAMILY: Tahoma; COLOR: #ffffff; MARGIN=
: 0px; LETTER-SPACING: 0.05em"><FONT size=3D"1">Εξε&iota=
;δικευμένες &ups=
ilon;πηρεσίες στ^=
2;ριξης και ανάπ&t=
au;υξης της εξω&sigma=
;τρέφειας </FONT></P>
</TD>
</TR>
</TBODY>
</TABLE><FONT face=3D"Tahoma"><!-- =D5=F0=E7=F1=E5=F3=DF=E5=F2 =
--></FONT>
<TABLE height=3D"120" cellSpacing=3D"0" cellPadding=3D"0" width=
=3D"600" align=3D"center" bgColor=3D"#ffffff" border=3D"0">
<TBODY>
<TR style=3D"MARGIN-TOP: 0px" height=3D"150" vAlign=3D"midd=
le" aligh=3D"center">
<TD style=3D"PADDING-LEFT: 35px" height=3D"120" vAlign=3D=
"middle" width=3D"120" align=3D"center"><FONT face=3D"Tahoma"><IMG alt=3D"=
=B8=F1=E5=F5=ED=E1 =CE=DD=ED=F9=ED =C1=E3=EF=F1=FE=ED" src=3D"https://www.g=
lobalgreece.gr/img/pita.png" height=3D"40"> </FONT>
<P style=3D"FONT-FAMILY: Tahoma; MARGIN: 5px"><FONT siz=
e=3D"1">Έρευνα<BR>Ξένω&n=
u; Αγορών</FONT></P>
</TD>
<TD height=3D"120" vAlign=3D"middle" width=3D"100" align=
=3D"center"><FONT face=3D"Tahoma"><IMG style=3D"opacity: 80%" alt=3D"=D5=F0=
=E7=F1=E5=F3=DF=E5=F2 =C4=E9=EA=F4=FD=F9=F3=E7=F2" src=3D"https://www.globa=
lgreece.gr/img/gi.png" height=3D"40"> </FONT>
<P style=3D"FONT-FAMILY: Tahoma; MARGIN: 5px"><FONT siz=
e=3D"1">Υπηρεσίες<BR>&=
Delta;ικτύωσης</FONT></P>
</TD>
<TD height=3D"120" vAlign=3D"middle" width=3D"100" align=
=3D"center"><FONT face=3D"Tahoma"><IMG style=3D"opacity: 75%" alt=3D"=C5=EE=
=E1=E3=F9=E3=E9=EA=DE =D3=F5=EC=E2=EF=F5=EB=E5=F5=F4=E9=EA=DE" src=3D"https=
://www.globalgreece.gr/img/metaf.png" height=3D"40"> </FONT>
<P style=3D"FONT-FAMILY: Tahoma; MARGIN: 5px"><FONT siz=
e=3D"1">Εξαγωγική<BR>&Si=
gma;υμβουλευτ&io=
ta;κή</FONT></P>
</TD>
<TD height=3D"120" vAlign=3D"middle" width=3D"100" align=
=3D"center"><FONT face=3D"Tahoma"><IMG alt=3D"=C5=EE=E1=E3=F9=E3=E9=EA=DE =
=C2=E9=E2=EB=E9=EF=E8=DE=EA=E7" src=3D"https://www.globalgreece.gr/img/vivl=
.png" height=3D"40"> </FONT>
<P style=3D"FONT-FAMILY: Tahoma; MARGIN: 5px"><FONT siz=
e=3D"1">Εξαγωγική<BR>&Be=
ta;ιβλιοθήκη</FONT></P>
</TD>
<TD style=3D"PADDING-RIGHT: 45px" height=3D"120" vAlign=
=3D"middle" width=3D"100" align=3D"center"><FONT face=3D"Tahoma"><IMG style=
=3D"opacity: 90%" alt=3D"=D5=F0=E7=F1=E5=F3=DF=E5=F2 =C5=EA=F0=E1=DF=E4=E5=
=F5=F3=E7=F2" src=3D"https://www.globalgreece.gr/img/ekpaid.png" height=3D"=
40"> </FONT>
<P style=3D"FONT-FAMILY: Tahoma; MARGIN: 5px"><FONT siz=
e=3D"1">Υπηρεσίες<BR>&=
Epsilon;κπαίδευση&sigma=
f;</FONT></P>
</TD>
</TR>
</TBODY>
</TABLE>
<TABLE cellSpacing=3D"0" cellPadding=3D"0" width=3D"600" align=
=3D"center" bgColor=3D"#ffffff" border=3D"0">
<TBODY>
<TR>
<TD align=3D"center" valing=3D"middle">
<TABLE cellSpacing=3D"0" cellPadding=3D"0">
<TBODY>
<TR>
<TD style=3D"border-radius: 2px" bgColor=3D"#1b3e=
63"><A style=3D"TEXT-DECORATION: none; BORDER-TOP: #1b3e63 1px solid; FONT-=
FAMILY: Tahoma; BORDER-RIGHT: #1b3e63 1px solid; BORDER-BOTTOM: #1b3e63 1px=
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<P style=3D"MARGIN: 0px"><SPAN lang=3D"el">Β.&Ka=
ppa;ωνσταντίνου 35,=
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pi;ανομη Θεσσα&lamb=
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<P style=3D"MARGIN: 0px">Τηλ: +30 2310=
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ta; διεύθυνση: </F=
ONT><B><FONT color=3D"#99ccff" size=3D"1" face=3D"Tahoma">info@psychology-t=
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