新x信-按小時(shí)收費(fèi)的企業(yè)培訓(xùn)-會計(jì)報(bào)表和財(cái)務(wù)管理-文庫吧
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【正文】 ,160) Net cash provided by ops. Statement of Cash Flow(1997) SINOTRUST 7 Copyright169。2000 By Sinotrust Management Consulting MBA基礎(chǔ)培訓(xùn) 會計(jì)報(bào)表和財(cái)務(wù)管理 Statement of Cash Flows (1997) LT INVESTING ACTIVITIES Investment in fixed assets (711,950) FINANCING ACTIVITIES Increase in notes payable 520,000 Increase in longterm debt 676,568 Payment of cash dividends (11,000) Net cash from financing 1,185,568 NET CHANGE IN CASH (50,318) Plus: Cash at beginning of year 57,600 Cash at end of year 7,282 SINOTRUST 8 Copyright169。2000 By Sinotrust Management Consulting MBA基礎(chǔ)培訓(xùn) 會計(jì)報(bào)表和財(cái)務(wù)管理 The Du Pont system focuses on: ? Expense control ? Asset utilization ? Debt utilization SINOTRUST 9 Copyright169。2000 By Sinotrust Management Consulting MBA基礎(chǔ)培訓(xùn) 會計(jì)報(bào)表和財(cái)務(wù)管理 Du Pont Equations ? ROA=Profit margin*Total assets turnover ? ROE=ROA*Equity multiplier ? ROE=(Profit margin)(Total asset turnover)(Equity multiplier) =Net ine/sales*sales/Total Assets*Total assets/Common equity SINOTRUST 10 Copyright169。2000 By Sinotrust Management Consulting MBA基礎(chǔ)培訓(xùn) 會計(jì)報(bào)表和財(cái)務(wù)管理 The other key ratios ? P/E ratio = The market price of stock /EPS ? EPS = Earnings/The shares outstanding ? What is your idea? SINOTRUST 11 Copyright169。2000 By Sinotrust Management Consulting MBA基礎(chǔ)培訓(xùn) 會計(jì)報(bào)表和財(cái)務(wù)管理 MVA amp。 EVA (1) ? MVA: Market Value Added ? The difference between the market value of equity and the amount of equity capital that investors supplied ? MVA=Market value of equityEquity capital supplied by investors =(Shares outstanding)(Stock Price) Total mon equity SINOTRUST 12 Copyright169。2000 By Sinotrust Management Consulting MBA基礎(chǔ)培訓(xùn) 會計(jì)報(bào)表和財(cái)務(wù)管理 MVA amp。 EVA (2) ? MVA Example CocaCola in 1995 Market value of Equity:$69b Total mon equity:$8b MVA: $61b EPS: $ GM in 1995 Market value of Equity: $69b Total mon equity:$87b MVA: $18b EPS: $ SINOTRUST 13 Copyright169。2000 By Sinotrust Management
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