【課程目的】Course Objectives

通過本課程的學(xué)習(xí)，使學(xué)員能夠：
Through this course, students will be able to

——熟悉財務(wù)三張表的構(gòu)成與邏輯關(guān)系

Familiar with the composition of three tables

(Balance Sheet, Profit and losssheet, cash flow statement)

——通過利潤表洞察成本結(jié)構(gòu)

How to know the cost structurethrough the P/L sheet 

——通過資產(chǎn)負債表比率分析提升公司運營能力

How to evaluate a company through the balance sheet

——如何用財務(wù)數(shù)據(jù)進行決策

How to use financial data for purchasing decisions

【課程大綱】Course Outline

一、如何快速閱讀和分析財務(wù)報表

How toquickly read and analyze financial statements of a suppliers

財務(wù)的基本概念 The basic concepts of financial

會計的基本六要素six basic elements of the accounting

管理會計與財務(wù)會計的區(qū)別

What is the difference between management accounting and financial accounting 

為什么說管理會計與每個人都有關(guān)系 

Why is that management accounting has a relationship with each person

權(quán)責(zé)發(fā)生制和收付實現(xiàn)制accrual and cash basis

會計恒等式accounting equation

財務(wù)報表體系 financial reporting system

財務(wù)報表的構(gòu)成 The composition of the financial statements

財務(wù)報表之間的關(guān)系The relationship between the financial statements

實例CaseStudy

二、財務(wù)三張表揭開公司什么面紗

How toknow a company through three financial tables

資產(chǎn)負債表 What is the Balance Sheet

資產(chǎn)負債表的結(jié)構(gòu)和主要內(nèi)容 balance sheet structure and main contents

解讀資產(chǎn)負債表 How to understanda balance sheet of supplier

損益表 Profit and loss sheet

損益表的結(jié)構(gòu)與主要內(nèi)容 Thestructure and main contents of profit and loss account

利潤是如何形成的 How profits are formed

解讀利潤表Understanding the income statement

現(xiàn)金流量表 Cash Flow Statement

現(xiàn)金流量表的結(jié)構(gòu)與主要內(nèi)容structureand main contents of the cash flow statement

解讀現(xiàn)金流量表 Interpretation of Cash Flow Statement

企業(yè)利潤和現(xiàn)金流的關(guān)relationshipbetween profits and cash flow

現(xiàn)金流 Whatis the Cash Flow

現(xiàn)金流平衡Cash flow balance

實例Case Study

通過利潤表洞察成本結(jié)構(gòu)尋找降本空間

How to understand a company’s cost structure through the incomestatement 

公司利潤的形成Whereis the company profits come from

公司利潤表運行機理 the company running mechanism of the income statement

總經(jīng)理關(guān)注哪些要素What are the elements of concern,general manager

按照公司業(yè)務(wù)分類的成本：制造成本、銷售及一般管理費 

manufacturing costs, sales and general administrative expenses

銷售業(yè)和服務(wù)業(yè)的成本：采購成本、人工費和期間費用

cost of sales and service sectors:Procurement costs, labor costs and expenses for the period

?  按照管理責(zé)任分類的成本：可管理和不可管理成本

controllableand uncontrollable cost

?  設(shè)備能源消耗的成本：期間費用

Thecost of energy consumption: expensesfor the period

生產(chǎn)主料的成本：材料成本Production costs Ingredients: material costs

員工的報酬：人工成本employee compensation: labor costs

按照行業(yè)考察材料費、人工費和期間費用

Study materials cost, labor costs and period costs by industry

實例Case Study

?  材料費核算實例materials accounting

人工費核算實例 labor costs accounting

制造費核算實例manufacturing cost accounting

銷售及一般管理費實例sales and general management experiences

二、評估資產(chǎn)負債表提升公司運營能力

How to promotion capacity by ratio analysis inbalance sheet

償債能力分析 Analysisof solvency

資產(chǎn)負債率 asset-liability ratio

流動比率/速動比率 CurrentRatio / Quick Ratio

營運能力分析 Analysisof operating capacity

應(yīng)收賬款周轉(zhuǎn)率Accountsreceivable turnover

存貨周轉(zhuǎn)率 Inventory Turnover

應(yīng)付賬款周轉(zhuǎn)率AccountsPayable Turnover

現(xiàn)金周轉(zhuǎn)率 cash flow ratio

獲利能力分析Profitability Analysis ROS, ROA, ROE

資產(chǎn)收益率Return on assets

投資回報率ROI

銷售利潤率ROS

實例Case study

五、如何用財務(wù)數(shù)據(jù)進行決策 Howto use financial data formaking a decisions

自制外購決策outsourcing decisions made

購買租賃決策 buying and renting decisions

如何確定內(nèi)部轉(zhuǎn)移價格 How to determine the internal transfer price

分攤與折舊sharing and depreciation

量本利分析 Analysis of the amount of principal and interest

共同費用的分攤 Sharing common costs

盈虧平衡分析break-even analysis

采購決策中如何使用盈虧平衡分析

How touse  break-even analysis for the procurement decision-making

ABC 作業(yè)成本分析法ABC analysis

敏感度分析sensitivity analysis

采購定價中如何使用敏感度分析 

How to use the purchase price sensitivity analysis

供應(yīng)商現(xiàn)金折扣政策cash discount policy of supplier

稅和發(fā)票管理  tax and invoice management

增值稅的計算和抵扣 value-added tax calculations

現(xiàn)金的時間價值NPV

IRR內(nèi)部投資回報率IRRn internal rate of return on investment

TCO總成本Total cost of ownership

實例Case study

六、企業(yè)預(yù)算管理與采購預(yù)算

Enterprise budget management and procurement budget

預(yù)算的重要性和原則The importance and principles of the budget

每個部門、每位員工和預(yù)算的關(guān)系：全員參與

Relations between each department, each employee and budget : full participation

? 怎樣編制預(yù)算 How to budget

零基預(yù)算 zero-base budget

滾動預(yù)算rolling budget

彈性預(yù)算 Flexible Budget

預(yù)算的跟蹤與控制：事前、事中、事后

budget tracking and control: before, during, after

利用預(yù)算控制成本費用的關(guān)鍵點

keypoints of control costs using the budget  

目標(biāo)成本與標(biāo)準(zhǔn)成本在預(yù)算管理中的應(yīng)用

 target cost and standard cost in the budget management