模塊一
Module one

通過練習確定學習目標
Objective by exercise
現(xiàn)金流
Cash flow
現(xiàn)金周期
The cash cycle
資金流
Flow of funds
財務管理的兩個基本問題
Two basic financial questions
在損益表上發(fā)現(xiàn)信息
Information found on the income statement
在資產(chǎn)負債表發(fā)現(xiàn)的信息
Information found on the balance sheet
資產(chǎn)負債表
The balance sheet
損益表與資產(chǎn)負債表的關(guān)系
The relationship between
流動資金與現(xiàn)金周轉(zhuǎn)
Working capital and cash cycle
財務報告
Financial report
案例：凈收入表
Sample: net income statement
案例：資產(chǎn)負債表
Sample: balance sheet
盈利能力的度量
Measurement of profitability
案例：ROI與RONA的比較
練習：盈利能力的度量
Exercise: measurement of profitability
了解訊息，
Well-known
共享知識
Share-knowledge

模塊二
Module two

成本分類
Costs classifications
按作業(yè)或產(chǎn)量變化的分類
Costs classified by changes in activities or volume
練習案例：貢獻與結(jié)構(gòu)性成本
Exercise: contribution and structured costs
制造成本
Manufacturing costs
制造費用帳戶設(shè)計
Burden accounts design
練習案例：制造費用
Exercise: manufacturing expenses
總成本
Total costs
練習案例：工程，制造與商業(yè)成本
Exercise: engineering, manufacturing and commercial costs

跨國公司特有的業(yè)務術(shù)語
Special terminology for mncS
圖表：運營貢獻與結(jié)構(gòu)性成本
Chart：Contribution and Structural Costs
圖表：收入與成本
Chart：Revenue and Costs
折舊與攤銷
Depreciation and amortization
資本支出
Capital expenditure
折舊方法
Methods of depreciation
雙倍余額遞減法
Double decline balance method
分步直線折舊法
Multiple straight Line Methods
折舊方法對于稅收和財務的影響
Depreciation Methods Used for Tax and Financial Analysis
資產(chǎn)分類，使用壽命和折舊率
Asset Classification, Useful Life and Depreciation Rates
資本化與費用化
Capitalized and Expensed
工裝管理與攤銷
Methods of Tools Amortizations
模塊三
Module three
目標
Objective
制造費用
Burden
案例：制造費用基礎(chǔ)
Exercise: Burden Bases
作業(yè)成本
Activities-Based Costing(ABC)
作業(yè)成本 案例研究
ABC Case Study
公司計劃的過程
Corporate Planning Process
圖表：公司計劃內(nèi)容模型
Chart: Business planning content model
圖表：計劃致勝
Chart: PLAN TO WIN
表：遠景---客戶熱情的建立
Table: vision-total customer enthusiasm
為公司編制計劃
Budgeting at the firm
年度預算
The Annual Budget
自下而上的預算過程
The Budget As “Bottom –up” Process
企業(yè)預算與計劃的管理
Relationship Between Budget and The business Plan.
決定計劃與預算的關(guān)鍵因素
Key Determinants of the Budget/Business Plan
用集團公司/分部預算指導生產(chǎn)線的預算
Group/Division Budget Guidance To Plants
產(chǎn)量
Production Volumes
生產(chǎn)線的預算
Plants Budget
公司預算類別
The Firm Budget Categories
直接人工預算
direct labour budget
與人工有關(guān)的成本制定
Labor-related costs development
實際與預算的報告
Reporting performance vs budget
案例： 預算報告
Exercise: Budget Report
團隊練習
Team Exercise
團隊練習一
Team exercise one
團隊練習二
Team exercise two
模塊四
Module Four
確定目標
Objective
盈虧平衡分析
Break-Even Analysisi
練習:盈虧平衡點分析
Exercise：Break-Even（BEP）
練習:降價
Exercise：Price Reduction
本-量-利分析總結(jié)
Summary Costs/Volumes/Profits Analysis
營運杠桿
Operating Leverage
案例:營運杠桿
Exercise: Operating Leverage

標桿
Benchmarking
投資驅(qū)動原
Investment Drivers
單位成本驅(qū)動原
Units Costs Drivers
常見問題
General questions
精益/同步財務
lean/synchronous financial
精益/同步制造
lean/synchronous manufacturing
縮短精益制造交付周期
Lean Manufacturing\Lead Time ReductionN
傳統(tǒng)組織轉(zhuǎn)換到工廠關(guān)注的概念
Traditional organization transition to factory focus concept
總成本方法
Total costs approach
預測比較
Forecast comparison
模塊五
Module Five
Objectives
確定目標
Project Selection
項目選擇
Appropriation
資本預算運用
Form： Appropriation Control
資本預算控制

課程范圍：
 Accounting essentials: booking transactions…cash and accrual methods…assets, liabilities and capital
 會計基礎(chǔ)：會計交易，收付實現(xiàn)制與權(quán)責發(fā)生，資產(chǎn)，負債務與權(quán)益
 Reading annual reports: reading and understanding financial statements...SEC requirements...forms and meanings of the Auditor's Opinion...the importance of footnotes in financial statements
 年度報表閱讀：閱讀和理解財務報表---證監(jiān)會的要求，審計師意見的形式與含義，財務報表附注的重要意義
 Seeing your firm from a finance perspective: the organization as an investment tool...classes of investors...WACC and EVA...the importance of cash and flow timing...leverage and risk
 從財務角度觀看你的公司：組織是投資工具，投資等級，資金平均加全成本， 經(jīng)濟增加值，現(xiàn)金流與現(xiàn)金流時間的重要性， 杠桿與風險
 Evaluating financial statements: computing financial ratios to assess liquidity, profitibility, levrage and risk...the DuPont formula...merits and pitfalls of financial ratios
 評估財務報表：計算財務比例評估流動性，獲利性，杠桿和風險性，杜邦分析，財務比率的優(yōu)缺點
 Operational budgeting: constructing and using budgets...avoiding pitfalls...budgeting techniques, variances and hierarchies
 運營預算：建立和使用預算。。， 避免陷阱---預算技術(shù)，差異和組織
 Time value of money: computing time value for money and applying the mathematics of compound interest and present value
 資金的時間價值：計算貨幣的時間價值，應用利息的復利和現(xiàn)值
 Capital budgeting: preparing and using capital budgets...applying time value of money...using various mathematical techniques
 資本預算：準備和使用資本預算—使用資金的時間價值， 利用各種數(shù)學技術(shù)
 How financial markets value a business: value models and financial concepts to enhance shareholder value
 金融市場如何為企業(yè)定價：價值模型和增加股東價值的財務概念
 Cost analysis, profit planning and exposures to volume/price risks: categorizing costs to make better decisions...determining break-even levels of quantity, price and cost...understanding "operating leverage"
 成本分析，利潤計劃，數(shù)量/價格風險的問題，作出更加決策的成本分類，決定盈虧水平的數(shù)量，價格和成本。。。理解“經(jīng)營杠桿”