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06 高级工厂成本管理课程 Finance Workshop for Non-financialExecutives Gain a complete understanding of the principles ofcorporate finance in just three days! 用三天的时间全面理解公司财务管理的原则 Why to study a courses 为何学习 From understanding the essence of cash flowto learning how to create value on a corporate level, this comprehensiveprogram covers all the principles of corporate finance. Through the effective use of actual casestudies and annual reports of major U.S&P.R.C. companies, you’ll come away with a firm grasp of theprinciples of corporate finance. You’ll be better equipped to speak andinteract intelligently with finance colleagues…make more informed businessdecisions...analyze financial statements with new clarity...know the workingsof the financial markets…and understand that the core purpose of your firm isto increase shareholder value. 透过理解现金流的实质，学习如何在公司层次创造财富，这门综合的课程涵盖了公司财务管理的全部原则。通过学习美国和中国企业的财务报告实际案例，学员将牢固掌握公司的财务原则，可以更加智慧地与财务同仁交流与互动， 完成更加富有信息基础的决策，更加清晰地分析财务报表，知道金融市场的运做方法，理解你的公司的核心价值是增加公司的财富。 How You WillBenefit 学习收益 § Become grounded in all the principles of corporatefinance § 在财务管理原则方面打下牢固的基础 § Reduce the risk of financial errors in managerialdecision making § 减少管理决策中的财务错误 § Learn how accounting and bookkeeping work § 了解会计与薄记的工作 § Discover the ins and outs of financial statements andwhat can and cannot be learned from § them § 发现财务报表内外的信息，哪些可以哪些不可以在报表上了解。 § Understand how budgeting fits into the world ofaccounting and the primacy of cash flow § 理解如何使预算与会计世界相互一直和现金流的教主地位。 § Gain greater insight into all the principles of corporatefinance, including interest and ROI RONA § 更加深入了解公司财务的财务管理全部原则，包括利息，投资回报和净资产回报 § Find out how a firm allocates its funds to investmentopportunities § 发现公司如何分配其有限的资金进行投资 § Gain the skills that will help you make the rightbuy/lease decisions § 取得实效的方法帮助你决策是购买还是租赁正确。 § Learn how to take advantage of cash discounts offered byvendors § 学习如何利用供应商提供的现金折扣。 § Make more profitable sales by understanding fixed vs.variable costs § 透过分析固定成本与变动成本做更有利润的销售 § Monitor operating results to achieve long-term financialgoals § 监督运营目标实现企业的长期的财务目标 High Light： 学习亮点： § Accounting essentials: booking transactions…cash andaccrual methods…assets, liabilities and capital § 会计基础：会计交易，收付实现制与权责发生，资产，负债务与权益 § Reading annual reports: reading and understandingfinancial statements...SEC requirements...forms and meanings of the Auditor'sOpinion...the importance of footnotes in financial statements § 年度报表阅读：阅读和理解财务报表---证监会的要求，审计师意见的形式与含义，财务报表附注的重要意义 § Seeing your firm from a finance perspective: theorganization as an investment tool...classes of investors...WACC and EVA...theimportance of cash and flow timing...leverage and risk § 从财务角度观看你的公司：组织是投资工具，投资等级，资金平均加全成本， 经济增加值，现金流与现金流时间的重要性， 杠杆与风险 § Evaluating financial statements: computing financialratios to assess liquidity, profitibility, levrage and risk...the DuPontformula...merits and pitfalls of financial ratios § 评估财务报表：计算财务比例评估流动性，获利性，杠杆和风险性，杜邦分析，财务比率的优缺点 § Operational budgeting: constructing and usingbudgets...avoiding pitfalls...budgeting techniques, variances and hierarchies § 运营预算：建立和使用预算。。， 避免陷阱---预算技术，差异和组织 § Time value of money: computing time value for money andapplying the mathematics of compound interest and present value § 资金的时间价值：计算货币的时间价值，应用利息的复利和现值 § Capital budgeting: preparing and using capitalbudgets...applying time value of money...using various mathematical techniques § 资本预算：准备和使用资本预算—使用资金的时间价值， 利用各种数学技术 § How financial markets value a business: value models andfinancial concepts to enhance shareholder value § 金融市场如何为企业定价：价值模型和增加股东价值的财务概念 § Cost analysis, profit planning and exposures to volume/pricerisks: categorizing costs to make better decisions...determining break-evenlevels of quantity, price and cost...understanding "operatingleverage" § 成本分析，利润计划，数量/价格风险的问题，作出更加决策的成本分类，决定盈亏水平的数量，价格和成本。。。理解“经营杠杆” § Who ShouldAttend Experienced managers, general managers,directors, vice presidents and top executives in sales, marketing, productionand manufacturing...as well as those in managerial positions (and up)throughout the organization who need a background in the principles of corporatefinance. 培训对象：资深经理，总经理，副总经理，各个部门总监/经理， 销售部，市场部，生产部， 制造部组织中管理层以上人员及其他需要掌握公司财务管理原则的人士。 。 授课内容： | 模块一 Module one 通过练习确定学习目标 Objective by exercise 现金流 Cash flow 现金周期 The cash cycle 资金流 Flow of funds 财务管理的两个基本问题 Two basic financial questions 在损益表上发现信息 Information found on the income statement 在资产负债表发现的信息 Information found on the balance sheet 资产负债表 The balance sheet 损益表与资产负债表的关系 The relationship between 流动资金与现金周转 Working capital and cash cycle 财务报告 Financial report 案例：净收入表 Sample: net income statement 案例：资产负债表 Sample: balance sheet 盈利能力的度量 Measurement of profitability 案例：ROI与RONA的比较 练习：盈利能力的度量 Exercise: measurement of profitability 了解讯息， Well-known 共享知识 Share-knowledge 模块二 Module two 成本分类 Costs classifications 按作业或产量变化的分类 Costs classified by changes in activities or volume 练习案例：贡献与结构性成本 Exercise: contribution and structured costs 制造成本 Manufacturing costs 制造费用帐户设计 Burden accounts design 练习案例：制造费用 Exercise: manufacturing expenses 总成本 Total costs 练习案例：工程，制造与商业成本 Exercise: engineering, manufacturing and commercial costs 跨国公司特有的业务术语 Special terminology for mncS 图表：运营贡献与结构性成本 Chart：Contribution and Structural Costs 图表：收入与成本 Chart：Revenue and Costs 折旧与摊销 Depreciation and amortization 资本支出 Capital expenditure 折旧方法 Methods of depreciation 双倍余额递减法 Double decline balance method 分步直线折旧法 Multiple straight Line Methods 折旧方法对于税收和财务的影响 Depreciation Methods Used for Tax and Financial Analysis 资产分类，使用寿命和折旧率 Asset Classification, Useful Life and Depreciation Rates 资本化与费用化 Capitalized and Expensed 工装管理与摊销 Methods of Tools Amortizations 模块三 Module three 目标 Objective 制造费用 Burden | 案例：制造费用基础 Exercise: Burden Bases 作业成本 Activities-Based Costing(ABC) 作业成本案例研究 ABC Case Study 公司计划的过程 Corporate Planning Process 图表：公司计划内容模型 Chart: Business planning content model 图表：计划致胜 Chart: PLAN TO WIN 表：远景---客户热情的建立 Table: vision-total customer enthusiasm 为公司编制计划 Budgeting at the firm 年度预算 The Annual Budget 自下而上的预算过程 The Budget As “Bottom –up” Process 企业预算与计划的管理 Relationship Between Budget and The business Plan. 决定计划与预算的关键因素 Key Determinants of the Budget/Business Plan 用集团公司/分部预算指导生产线的预算 Group/Division Budget Guidance To Plants 产量 Production Volumes 生产线的预算 Plants Budget 公司预算类别 The Firm Budget Categories 直接人工预算 direct labour budget 与人工有关的成本制定 Labor-related costs development 实际与预算的报告 Reporting performance vs budget 案例： 预算报告 Exercise: Budget Report 团队练习 Team Exercise 团队练习一 Team exercise one 团队练习二 Team exercise two 模块四 Module Four 确定目标 Objective 盈亏平衡分析 Break-Even Analysisi 练习:盈亏平衡点分析 Exercise：Break-Even（BEP） 练习:降价 Exercise：Price Reduction 本-量-利分析总结 Summary Costs/Volumes/Profits Analysis 营运杠杆 Operating Leverage 案例:营运杠杆 Exercise: Operating Leverage 标杆 Benchmarking 投资驱动原 Investment Drivers 单位成本驱动原 Units Costs Drivers 常见问题 General questions 精益/同步财务 lean/synchronous financial 精益/同步制造 lean/synchronous manufacturing 缩短精益制造交付周期 Lean Manufacturing\Lead Time ReductionN 传统组织转换到工厂关注的概念 Traditional organization transition to factory focus concept 总成本方法 Total costs approach 预测比较 Forecast comparison 模块五 Module Five Objectives 确定目标 Project Selection 项目选择 Appropriation 资本预算运用 Form： Appropriation Control 资本预算控制 |
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