模塊一：基本財(cái)務(wù)
Module one Basic FINANCE

通過(guò)練習(xí)確定學(xué)習(xí)目標(biāo)
objectiVE BY EXERCISE
現(xiàn)金流
cash flow
現(xiàn)金周期
the cash cycle
資金流
flow of funds
財(cái)務(wù)管理的兩個(gè)基本問(wèn)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(fù)債表發(fā)現(xiàn)的信息
information found on the balance sheet
資產(chǎn)負(fù)債表
the balance sheet
損益表與資產(chǎn)負(fù)債表的關(guān)系
the relationship between
流動(dòng)資金與現(xiàn)金周轉(zhuǎn)
working capital and cash cycle
財(cái)務(wù)報(bào)告
financial report
案例：凈收入表
Sample:net income statement
案例：資產(chǎn)負(fù)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(xí)：盈利能力的度量
exercise: measurement of profitability
了解訊息，
well-known
共享知識(shí)
share-knowledge

模塊二：資本項(xiàng)目

Module two：

成本分類(lèi)
costs classifications
按作業(yè)或產(chǎn)量變化的分類(lèi)
costs classified by changes in activities or valume
練習(xí)案例：貢獻(xiàn)與結(jié)構(gòu)性成本
exercise:contribution and structured costs
制造成本
manufacturing costs
制造費(fèi)用帳戶(hù)設(shè)計(jì)
burden accounts design
練習(xí)案例：制造費(fèi)用
exercise: manufacturing expenses
總成本
total costs
練習(xí)案例：工程，制造與商業(yè)成本
exercise: engineering,manufacturing and commercial costs

跨國(guó)公司特有的業(yè)務(wù)術(shù)語(yǔ)
special terminology for mncS
圖表：運(yùn)營(yíng)貢獻(xiàn)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(xiāo)
depreciation and amortization
資本支出
capital expenditure
折舊方法
methods of depreciation
雙倍余額遞減法
DOUBLE DECLING BALANCE METHOD
分步直線折舊法
MULTIPLE STRAIGHT LINE METHODS
折舊方法對(duì)于稅收和財(cái)務(wù)的影響
DEPRECIATION METHODS USED FOR TAX AND FINANCIAL ANALYSIS
資產(chǎn)分類(lèi)，使用壽命和折舊率
ASSET CLASSIFICATION ,USEFUL LIFE AND DEPRECIATION RATES
資本化與費(fèi)用化
CAPITALIZE AND EXPENSES
工裝管理與攤銷(xiāo)
METHODS OF TOOL AMORTIZATION
模塊三：成本管理
Module three: COSTS PRACTISE
目標(biāo)
objective
制造費(fèi)用
bUrden
案例：制造費(fèi)用基礎(chǔ)
exercise: Burden Bases
作業(yè)成本
ACTIVITY-bASEd costing(abc)
作業(yè)成本 案例研究
ABC CASE STUDY
公司計(jì)劃的過(guò)程
cORPORATE PLANNING PROCESS
圖表：公司計(jì)劃內(nèi)容模型
chart:Business planning content model
圖表：計(jì)劃致勝
chart: PLAN TO WIN
表：遠(yuǎn)景---客戶(hù)熱情的建立
tABLE: vision-total customer enthusiasm
為公司編制計(jì)劃
BUDGETING AT the FIRM
年度預(yù)算
tHE ANNUAL BUDGET
自下而上的預(yù)算過(guò)程
THE BUDGET AS “BOTTOM-UP”P(pán)ROCESS
企業(yè)預(yù)算與計(jì)劃的管理
RELATIONSHIP BETWEEN bUDGET AND THE BUSINESS PLAN
決定計(jì)劃與預(yù)算的關(guān)鍵因素
KEY DETERMINANTS OF THE BUDGET/BUSINESS PLAN
用集團(tuán)公司/分部預(yù)算指導(dǎo)生產(chǎn)線的預(yù)算
GROUP/DIVISION BUDGET GUIDANCE TO PLANTS
產(chǎn)量
PRODUCTION VOLVMES
生產(chǎn)線的預(yù)算
PLANTS BUDGETS
公司預(yù)算類(lèi)別
THE FIRM’BUDGET CATEGORIES
直接人工預(yù)算
direct labour budget
與人工有關(guān)的成本制定
labour-related costs development
實(shí)際與預(yù)算的報(bào)告
Reporting performance vs budget
案例： 預(yù)算報(bào)告
exercise: Budget Report
團(tuán)隊(duì)練習(xí)
Team Exercise
團(tuán)隊(duì)練習(xí)一
team exercise one
團(tuán)隊(duì)練習(xí)二
team exercise two
模塊四：財(cái)務(wù)決策
Module FOUR ：FINANCIAL DECISION
確定目標(biāo)
OBJECTIVE
盈虧平衡分析
BREAK-EVEN ANALYSIS
練習(xí):盈虧平衡點(diǎn)分析
EXERCISE：BREAK-EVEN（BEP）
練習(xí):降價(jià)
EXERCISE：PRICE REDUCTION
本-量-利分析總結(jié)
SUMMARY COSTS/VOLUME/PROFIT ANALYSIS
營(yíng)運(yùn)杠桿
OPERATING LEVERAGE
案例:營(yíng)運(yùn)杠桿
EXERCISE: OPERATING LEVERAGE
標(biāo)桿
BENCHMARKING
投資驅(qū)動(dòng)原
INVESTMENT DRIVERS
單位成本驅(qū)動(dòng)原
UNITS COSTS dRIVERS
常見(jiàn)問(wèn)題
General questions
精益/同步財(cái)務(wù)
lean/synchronous financial
精益/同步制造
lean/synchronous manufacturing
lEAN MANUFACTURING LEAD TIME REDUCTION
縮短精益制造交付周期
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(yù)測(cè)比較
forecast comparison
模塊五: 編制預(yù)算