非财务人员的财务知识培训.ppt

Finance for Non-finance Training 非财务人员的财务培训 Content 内容 运作模式 报表分析 财务决策 专题(增值税发票的使用，收付汇流程)EXCEL的使用 运作模式 4 Systems of accountability financial processes 公布公布 上年年报上年年报 确定确定 当年计划当年计划 OPOP 季度季度 关帐关帐 关帐关帐 EstimateEstimate UpdateUpdate “DR“DR 95”95”三年规划三年规划 SISI 下年计划下年计划SII/OPSII/OP OctoberOctober DecemberDecember AugustAugust JuneJune FebruaryFebruary SeptemberSeptember NovemberNovember JulyJuly MarchMarch MayMay JanuaryJanuary Linkage of financial&business processes&meetingsLinkage of financial&business processes&meetings form a powerful operating system year in,year outform a powerful operating system year in,year out 季度季度 关帐关帐 季度季度 关帐关帐 季度季度 关帐关帐 AprilApril Apr Apr EstimateEstimate July July EstimateEstimate 5 Linking Business Process to Financials 订单 I/SI/S CFOACFOA Inc Exp 销售 销货成本 边际贡献CM 应收帐款 库存 应付帐款 Source Use 6 Linking Business Process to Financials 订单 制造 I/SI/S CFOACFOA Inc Exp Source Use 销售 销货成本 边际贡献CM 应收帐款 库存 应付帐款 7 Linking Business Process to Financials 订单 制造 发运 I/SI/S CFOACFOA Inc Exp Source Use 销售 销货成本 边际贡献CM 应收帐款 库存 应付帐款 8 Linking Business Process to Financials 订单 制造 发运 支付 I/SI/S CFOACFOA Inc Exp Source Use 销售 销货成本 边际贡献CM 应收帐款 库存 应付帐款 9 Linking Business Process to Financials 收款 I/SI/S CFOACFOA Inc Exp Source Use 销售 销货成本 边际贡献CM 应收帐款 库存 应付帐款 订单 制造 发运 支付 10 Finance Control 财务控制 Compliance Compliance 合规性合规性 (e.g.Sales e.g.Sales Recognition)Recognition)Profitability Profitability 盈利能力盈利能力 (e.g.CM,OM)e.g.CM,OM)Liquidity Liquidity 流动性流动性 (e.g.AR,Inventory)e.g.AR,Inventory)Risk Control Risk Control 风险控制风险控制 (e.g.FX)e.g.FX)Routine Routine 常规性常规性 (e.g.Process,e.g.Process,Account Rec)Account Rec)报表分析 12 Financial Statements 财务报表 Income Statement(Income Statement(损益表损益表)An income statement shows revenues and expenses between points in time-a business efforts to earn profit.Balance Sheet(Balance Sheet(资产负债表资产负债表)A balance sheet indicates a business financial condition at a point in time how does a business effectively manage assets and liabilities.Cash Flow Statement(Cash Flow Statement(现金流量表现金流量表)A cash flow statement lists sources and uses of cash between points in time.13 Income Statement 损益表 CM%=CM/SalesCM%=CM/Sales OM%=OM/SalesOM%=OM/Sales 销售销售 (Sales)Sales)-产品成本(COGS)-其他变动成本(Other Variable Cost)边际贡献边际贡献 (CM)CM)-固定成本(Base Cost)营运利润营运利润 (OM)OM)+/-其他收入和支出(OIE)+/-利息(Interest)税前利润税前利润 (EBT)EBT)-所得税(Income Tax)净利润净利润 (NI)NI)14 变动成本变动成本 PackagingPackaging Hourly WorkersHourly Workers Outsourced PartsOutsourced Parts Raw MaterialRaw Material Cost Behavior 成本性态 固定成本固定成本 Office Equipment Office Equipment Mgmt.&Admin.Mgmt.&Admin.Salaried C&BSalaried C&B Building LeaseBuilding Lease 15 A table,chair and bench A table,chair and bench manufacturer summarized the manufacturer summarized the transactions during March:transactions during March:单位生产成本=$22 卖了55个 生产了58个 行政人员工资=$80 销售单价(不含VAT)=$36 公司租金=$55 其他固定成本=$20 利息费用=$32 所得税率 25%求净利润求净利润 Question 例题 437 437 还是还是 388?388?销售销售 (Sales)Sales)-产品成本(COGS)-其他变动成本(Other Variable Cost)边际贡献边际贡献 (CM)CM)-固定成本(Base Cost)营运利润营运利润 (OM)OM)+/-其他收入和支出(OIE)+/-利息(Interest)税前利润税前利润 (EBT)EBT)-所得税(Income Tax)净利润净利润 (NI)NI)16 Answer 答案 销售销售(Sales)198036*55-产品成本(COGS)-121022*55-其他变动成本(Other Var Cost)0边际贡献边际贡献(CM)770-固定成本(Base Cost)-15580+55+20营运利润营运利润(OM)615+/-其他收入和支出(OIE)0+/-利息(Interest)-32税前利润税前利润(EBT)583-所得税(Income Tax)-146583*25%净利润净利润(NI)437 17 Assets Assets 资产资产 Cash Cash 现金现金 Receivables Receivables 应收帐款应收帐款 Inventory Inventory 库存库存 Plant&Equipment Plant&Equipment 固定资产固定资产 Other Assets Other Assets 其他资产其他资产 Liabilities Liabilities 负债负债 Payables Payables 应付帐款应付帐款 ShortShort-term Debt term Debt 短期借款短期借款 LongLong-term Debt term Debt 长期借款长期借款 Owners Equity Owners Equity 所有者权益所有者权益 Capital Stock Capital Stock 实收资本实收资本 Retaining Earnings Retaining Earnings 留存收益留存收益 Balance Sheet 资产负债表 资产资产=负债负债 +所有者权益所有者权益 18 Net Income Net Income 净利润净利润 +Depreciation+Depreciation 折旧折旧 +Operating Activity+Operating Activity 营运现金流营运现金流 Receivables Reduced Receivables Reduced 应收帐款减应收帐款减少少 Inventory Reduced Inventory Reduced 库存减少库存减少 Payables Increased Payables Increased 应付帐款增应付帐款增加加 =Total Operating Cash Flow=Total Operating Cash Flow 营运营运现金流现金流(CFOA)(CFOA)+Investing Activity+Investing Activity 投资现金流投资现金流 +Financing Activity+Financing Activity 融资现金流融资现金流 =Total Cash Flow=Total Cash Flow 总现金流总现金流 Cash Flow Statement 现金流量表 19 Financial Statements Analysis Terms报表分析术语 VOP=VOP=实际实际 -OP OP 计划计划 VOP%=(VOP%=(实际实际 -OP OP 计划计划)/)/OP OP 计划计划 V$(VLY)=V$(VLY)=当年当年 上年上年 V%(VLY%)=(V%(VLY%)=(当年当年 上年上年)/)/上年上年 F=F=好差异好差异 U=U=坏差异坏差异 20 2009 2008 销售销售$100$90 V$=$100-$90=$10 V%=($100-$90)/$90=$10/$90=11%V%Calculation 21 Financial StatementsFinancial Statements Income StatementIncome Statement Beginning BalanceBeginning Balance Ending BalanceEnding Balance SheetSheet SheetSheet Financial MeasurementsFinancial Measurements 销售回报率销售回报率 X X 资产周转率资产周转率 资产回报率资产回报率 X X 财务乘数财务乘数 所有者权益回报率所有者权益回报率 Return on Sales Return on Sales Asset TurnoverAsset Turnover Return on AssetsReturn on Assets Financial LeverageFinancial Leverage Return on Equity (