【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(cái)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(fù)債表比率分析提升公司運(yùn)營能力

How to evaluate a company through the balance sheet

——如何用財(cái)務(wù)數(shù)據(jù)進(jìn)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(cái)務(wù)報(bào)表

How toquickly read and analyze financial statements of a suppliers

財(cái)務(wù)的基本概念 The basic concepts of financial

會(huì)計(jì)的基本六要素six basic elements of the accounting

管理會(huì)計(jì)與財(cái)務(wù)會(huì)計(jì)的區(qū)別

What is the difference between management accounting and financial accounting 

為什么說管理會(huì)計(jì)與每個(gè)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(shí)現(xiàn)制accrual and cash basis

會(huì)計(jì)恒等式accounting equation

財(cái)務(wù)報(bào)表體系 financial reporting system

財(cái)務(wù)報(bào)表的構(gòu)成 The composition of the financial statements

財(cái)務(wù)報(bào)表之間的關(guān)系The relationship between the financial statements

實(shí)例CaseStudy

二、財(cái)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(fù)債表 What is the Balance Sheet

資產(chǎn)負(fù)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(fù)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(shí)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(yùn)行機(jī)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(fèi) 

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(fèi)和期間費(fèi)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(fèi)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(bào)酬：人工成本employee compensation: labor costs

按照行業(yè)考察材料費(fèi)、人工費(fèi)和期間費(fèi)用

Study materials cost, labor costs and period costs by industry

實(shí)例Case Study

?  材料費(fèi)核算實(shí)例materials accounting

人工費(fèi)核算實(shí)例 labor costs accounting

制造費(fèi)核算實(shí)例manufacturing cost accounting

銷售及一般管理費(fèi)實(shí)例sales and general management experiences

二、評估資產(chǎn)負(fù)債表提升公司運(yùn)營能力

How to promotion capacity by ratio analysis inbalance sheet

償債能力分析 Analysisof solvency

資產(chǎn)負(fù)債率 asset-liability ratio

流動(dòng)比率/速動(dòng)比率 CurrentRatio / Quick Ratio

營運(yùn)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(bào)率ROI

銷售利潤率ROS

實(shí)例Case study

五、如何用財(cái)務(wù)數(shù)據(jù)進(jìn)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(jià)格 How to determine the internal transfer price

分?jǐn)偱c折舊sharing and depreciation

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

共同費(fèi)用的分?jǐn)?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(jià)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(jì)算和抵扣 value-added tax calculations

現(xiàn)金的時(shí)間價(jià)值NPV

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

TCO總成本Total cost of ownership

實(shí)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(gè)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(dòng)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(fèi)用的關(guān)鍵點(diǎn)

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