模塊一：基本財務(wù)
Module one Basic FINANCE

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(wù)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(wù)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：資本項目

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 valume
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(wù)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 DECLING BALANCE METHOD
分步直線折舊法
MULTIPLE STRAIGHT LINE METHODS
折舊方法對于稅收和財務(wù)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
CAPITALIZE AND EXPENSES
工裝管理與攤銷
METHODS OF TOOL AMORTIZATION
模塊三：成本管理
Module three: COSTS PRACTISE
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
ACTIVITY-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 VOLVMES
生產(chǎn)線的預算
PLANTS BUDGETS
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
labour-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：財務(wù)決策
Module FOUR ：FINANCIAL DECISION
確定目標
OBJECTIVE
盈虧平衡分析
BREAK-EVEN ANALYSIS
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/VOLUME/PROFIT 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(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
預測比較
forecast comparison
模塊五: 編制預算