|
《非财务人员的财务管理》授课提纲 Outlineof Finance Management for Non-financialManagers 目标： 通过介绍企业经营周期和财务基本概念，使学员从总体上把握企业财务的基本原理，学会阅读公司财务报表，熟悉企业资金运动过程和基本财务指标的分析。 Goal: By introducing corporation operation cycle and basic financialconcepts, let participants have an overall view of the principles ofcorporation finance, understand the finance sheets and be familiar with themove process of corporation capital and the analysis of basic financial ratios. 主要内容： 1、企业经营周期与财务； 2、企业会计基本原则与财务管理； 3、企业融资管理； 4、企业资产管理的评价； 5、企业现金流管理。 Contents: 1. The Corporation operation cycle and finance. 2. The basic accounting principles and finance management. 3. The Management Corporation financing. 4. The evaluation of corporation asset management. 5. The management of cash flow. 教学方法： 1．案例教学； 2．小组讨论。 Teaching Methods: 1. Case study. 2. Team discussion. 授课提纲/Syllabus: 第1讲 财务就在自己身边 一、由企业经营周期说起； 案例：由现金流量引出的问题，我们看到了什么？ 二、认识财务报表； 小游戏：打电话 三、财务管理的内容是什么？ 案例讨论：一幢海边别墅的出售 Section 1 Finance is with us 1. Starting from the corporation operation cycle Case: What should we learn from the problem of cash flow? 2. Knowing the finance sheets Small game: Call a phone 3. What’s finance management? Case discussion: The sale of a onshore cottage 第2讲 财务管理的重要前提 ——熟悉会计的游戏规则 一、什么是会计？ 二、会计核算流程； 三、会计核算的基本假设； 四、会计核算的原则； 案例讨论：Tomas公司 Section 2 Being familiar with the game regulation of accounting ——An importantprerequisite of finance management 1. What is accounting? 2. The process of accounting 3. The basic assumptions of accounting 4. The principles of accounting Case discussion: Tomas Company 第3讲 企业融资管理 一、学会选择：融资政策； 二、融资渠道与方式； 案例分析：如何预测资金需要量？ 三、资金成本计算； 四、资本金管理。 案例分析：青岛啤酒受让美国亚洲投资公司在北京五星啤酒中的股权 案例：Duck先生：四股控制一个上市公司 Section 3 Management of Corporation Financing 1. Manage to choose financing policy 2. The channels and styles of financing 3. The calculation of capital cost Case analysis: How to predict the amount of capital needed 4. The management of principal capital Case analysis: QINGDAO BEER‘sacceptance of the stock of BEIJING FIVE-STAR BEER from American ASIA INVESTMENT COMPANY Case: Mr. Duck: control a public company by only 4 stocks 第4讲 资产运营管理 一、分析应收账款周转率和周转期； 二、分析存货周转率和周转期； 三、分析应付账款周转状况； 案例思考：何时付款? 四、影响成本费用高低的因素排序。 Section 4 Asset Operation Management 1. Analysis of the velocity of account receivable and its cycleperiod. 2. Analysis of the velocity of inventory and its cycle period. 3. Analysis of account payable. Case and Thinking: When to pay? 4. The sequence of the cost-affected factors. 第 5 讲 现金流管理 一、对现金流量控制的组织 二、现金流量的时间流程分析 三、现金循环周期的计算 四、营运资金 问题：根据营运资本需求的资金结构测算流动性？ Section 5 Cash Flow Management 1. Organize to control cash flow 2. Analyze the time process of cash flow 3. Calculate the cycle period of cash flow 4. Operation capital Question: How to measure the liquidity by the capital structuresatisfying the need of operation capital? 第6讲 财务比率分析 Section 6 Analysis of financial ratios
| 
