非财务人员的财务知识

讲师资历

课程目标

课程大纲

一、如何快速阅读和分析财务报表How toquicklyread andanalyze financial statements of a suppliers财务的基本概念 The basicconcepts offinancial会计的基本六要素sixbasic elements oftheaccounting管理会计与财务会计的区别What is thedifference between management accountingand financial accounting为什么说管理会计与每个人都有关系Why isthatmanagement accountinghas arelationshipwith eachperson权责发生制和收付实现制accrualandcash basis会计恒等式accounting equation财务报表体系 financialreporting system财务报表的构成 The composition ofthe financial statements财务报表之间的关系The relationship betweenthe financial statements实例CaseStudy二、财务三张表揭开公司什么面纱How toknow a company through three financial tables资产负债表 What is the Balance Sheet资产负债表的结构和主要内容balance sheetstructure and main contents解读资产负债表 How to understanda balance sheet of supplier损益表 Profit and loss sheet损益表的结构与主要内容Thestructure andmain contents ofprofit and loss account利润是如何形成的 Howprofits areformed解读利润表Understandingthe income statement现金流量表Cash Flow Statement现金流量表的结构与主要内容structureandmain contents ofthe cash flow statement解读现金流量表Interpretation ofCash Flow Statement企业利润和现金流的关relationshipbetweenprofits andcash flow现金流Whatis the Cash Flow现金流平衡Cashflow balance实例Case Study通过利润表洞察成本结构寻找降本空间How to understand a company’s cost structure through the incomestatement公司利润的形成Whereis thecompany profits come from公司利润表运行机理the companyrunning mechanism ofthe income statement总经理关注哪些要素What are theelements ofconcern,general manager按照公司业务分类的成本：制造成本、销售及一般管理费manufacturingcosts, sales and general administrativeexpenses销售业和服务业的成本：采购成本、人工费和期间费用cost ofsalesand service sectors:Procurementcosts, laborcosts andexpenses for the period? 按照管理责任分类的成本：可管理和不可管理成本controllableand uncontrollable cost? 设备能源消耗的成本：期间费用Thecost ofenergy consumption: expensesfor the period生产主料的成本：材料成本ProductioncostsIngredients:material costs员工的报酬：人工成本employeecompensation:labor costs按照行业考察材料费、人工费和期间费用Studymaterialscost,labor costsand periodcosts by industry实例Case Study? 材料费核算实例materialsaccounting人工费核算实例labor costsaccounting制造费核算实例manufacturingcostaccounting销售及一般管理费实例salesand generalmanagement experiences 二、评估资产负债表提升公司运营能力How to promotion capacity by ratio analysis inbalance sheet偿债能力分析 Analysisof solvency资产负债率 asset-liability ratio流动比率/速动比率 CurrentRatio/Quick Ratio营运能力分析 Analysisofoperatingcapacity应收账款周转率Accountsreceivable turnover存货周转率 Inventory Turnover应付账款周转率AccountsPayableTurnover现金周转率 cash flowratio获利能力分析Profitability AnalysisROS, ROA, ROE资产收益率Return on assets投资回报率ROI销售利润率ROS实例Case study五、如何用财务数据进行决策 Howto usefinancial data formaking a decisions自制外购决策outsourcingdecisionsmade购买租赁决策buying and rentingdecisions如何确定内部转移价格How to determinethe internal transfer price分摊与折旧sharingand depreciation量本利分析 Analysis ofthe amount ofprincipal and interest共同费用的分摊 Sharingcommon costs盈亏平衡分析break-even analysis采购决策中如何使用盈亏平衡分析How tousebreak-evenanalysis for the procurementdecision-makingABC 作业成本分析法ABCanalysis敏感度分析sensitivity analysis采购定价中如何使用敏感度分析How touse thepurchasepricesensitivity analysis供应商现金折扣政策cashdiscount policy of supplier税和发票管理 tax andinvoice management增值税的计算和抵扣value-added taxcalculations现金的时间价值NPVIRR内部投资回报率IRRninternalrate of return oninvestmentTCO总成本Total cost of ownership实例Case study六、企业预算管理与采购预算Enterprisebudget managementand procurementbudget预算的重要性和原则The importanceand principles ofthe budget每个部门、每位员工和预算的关系：全员参与Relationsbetween each department,each employeeand budget:full participation?怎样编制预算How tobudget零基预算zero-base budget滚动预算rolling budget弹性预算Flexible Budget预算的跟踪与控制：事前、事中、事后budgettracking andcontrol:before, during,after利用预算控制成本费用的关键点keypoints of controlcosts using the budget目标成本与标准成本在预算管理中的应用target costandstandard costin thebudget management实例Case study