【文章內(nèi)容簡介】 of the pany are following management’s plans. 控制涉及獲得反饋以確保公司上下執(zhí)行管理計劃 Financial v. Managerial Accounting 財務(wù)與管理會計 ? Focus on data for internal use. 關(guān)注用于內(nèi)部的數(shù)據(jù) ? Emphasis on the ? Relevance and flexibility關(guān)聯(lián)性與靈活性 ? Looks at segments of a pany公司細(xì)分 ? Accounting rules don’t apply 沒有應(yīng)用的會計規(guī)則 ? Not all panies apply managerial accounting to decisionmaking. 不是所有的公司使用管理會計做決策 Total Quality Management 全面質(zhì)量管理 ? Approach that focuses on customer and uses teams of workers to solve problems. 以顧客為導(dǎo)向，使用團(tuán)隊解決問題的方法 ? Benchmarking studies successful panies. 標(biāo)桿學(xué)習(xí)使公司成功 Total Quality Management 全面質(zhì)量管理 PlanDoCheckAct Cycle 計劃 試驗 檢查 行動 循環(huán) （ PDCA） ? Plan Phase: current production studied and plan developed to fix problems 計劃階段：用目前生產(chǎn)研究與計劃開發(fā)來解決問題 ? Do Phase: Plan implemented and data collected. If possible, done first on a small scale. 試驗階段：實施計劃，收集信息。如果可能的話，先小規(guī)模做一下 Total Quality Management 全面質(zhì)量管理 ? Check Phase: Data collected in “Do Phase” analyzed to determine if problem is fixed or results improved. 檢查階段：在“試驗階段”所收集的數(shù)據(jù)進(jìn)行分析，確定是否解決了問題，或改進(jìn)了結(jié)果 ? Act Phase: Successful plan implemented on larger scale. If not successful, back to “Plan Phase”. 行動階段：大規(guī)模成功地完成了計劃。如果不成功，重新返回到“試驗階段” JustinTime 及時正好系統(tǒng) ? Company relies on few suppliers. 公司依賴少數(shù)供貨商 ? May require “focused factory”. 要求以“工廠為導(dǎo)向” ? Must reduce setup time. 必須降低準(zhǔn)備時間 ? Try to reduce defects. 努力減少錯誤 ? Needs multiskilled labor force. 需要多技能的勞動力 JustinTime 及時正好系統(tǒng) ? Seeks to improve profitability by reducing inventory to absolute minimum levels. 通過將庫存降低到絕對最低水平來追求提高利潤率 JustinTime 及時正好系統(tǒng) ? Raw materials are received “just in time” to go into production and products are pleted just in time to be shipped to customers. 原材料“及時”接收，進(jìn)入到生產(chǎn)領(lǐng)域，使產(chǎn)品及時生產(chǎn)，以便及時運送到顧客手中 JustinTime 及時正好系統(tǒng) ? Flow of goods controlled by a “pull” approach work is begun only in response to customer orders. 物料是以“拉動”的方式進(jìn)行控制，只有接到訂單才進(jìn)行生產(chǎn) ? In a traditional model, parts and materials are “pushed” forward regardless of need. 傳統(tǒng)模式，無論需要與否部件或材料都“推動”到下一工序 JustinTime 及時正好系統(tǒng) ? To implement JIT, a pany may create a “focused factory” where all the machines needed to produce goods are brought together in one place. 為了完成及時正好系統(tǒng)，公司需以“以工廠為導(dǎo)向” 生產(chǎn)產(chǎn)品的所有機(jī)器都應(yīng)設(shè)置在一個地方 JustinTime 及時正好系統(tǒng) ? Benefits of JIT may include: 及時正好系統(tǒng)的優(yōu)勢 ? working capital improves because not as money is tied up in inventory 改善運行資本因為貨幣不被庫存束縛住 ? more working space in factory less used to store inventory. 工廠有更多的操作空間 庫存儲備地方減少 ? throughput time reduced decreasing time from buying material to selling product. 單產(chǎn)時間減少 購買材料到銷售產(chǎn)品的時間減少 Process ReEngineering 過程再造 ? Involves pletely redesigning business to improve productivity and profit. 涉及工作整體再設(shè)計以提高生產(chǎn)率和利潤 ? Uses ? Company redesigned from the ground up. 公司再造自下而上 ? May involve automation. 可能涉及自動化 Theory of Constraints 限制理論 ? A constraint is anything that limits the pany’s ability to achieve its goals. 限制理論是限制公司完成目標(biāo)能力的理論 ? If output cannot keep up with demand, the constraint is the production factory, 如果產(chǎn)出不能與需求保持一致，這種限制來自于生產(chǎn)因素 ? Improvement efforts should be focused on the constraints. 努力改善應(yīng)著重于限制因素 Other Management Issues 其他管理事宜 ? Organizational structure 組織結(jié)構(gòu) ? Decentralization and delegation 分散與授權(quán) ? Legal and ethical issues 法律與倫理問題 2. Financial Statement Analysis 財務(wù)報表分析 ? Financial Statement Basics 財務(wù)報表基礎(chǔ) ? Ratio Analysis 比率分析 ? CashFlow Analysis 現(xiàn)金流分析 ? Viability Analysis 生存分析 Financial Statement Basics 財務(wù)報表基礎(chǔ) ? Balance Sheet平衡表 Assets資產(chǎn) Liabilities債務(wù) Equity權(quán)益 ? Ine Statement損益表 Revenue收益 Expenses費用 Profit (Loss)利潤（損失） Financial Statement Basics 財務(wù)報表基礎(chǔ) ? Assets are things the pany owns. 資產(chǎn)是公司 所擁有的 ? Assets include cash, accounts receivable, inventories (these are considered Current Assets). 資產(chǎn)包括現(xiàn)金，應(yīng)收帳款，庫存（考慮的是流通資產(chǎn)） ? Assets also include property (land), plant (buildings), and equipment. 資產(chǎn)也包括產(chǎn)權(quán)（土地），廠房（建筑物），和設(shè)備 Financial Statement Basics 財務(wù)報表基礎(chǔ) ? Intangible assets are ideas such as copyrights, trademarks, and patents. 無形資產(chǎn)是 創(chuàng)意 ，如版權(quán)，商標(biāo)及專利 ? Copyrights protect books, songs, etc. 版權(quán)保護(hù)書刊，歌曲等 ? Trademarks protect images (such as McDonald’s Golden Arches) 商標(biāo)保護(hù)形象（如麥當(dāng)勞的金色拱門） ? Patents protect inventions. 專利保護(hù)發(fā)明 Financial Statement Basics 財務(wù)報表基礎(chǔ) ? Liabilities are things the pany owes. 債務(wù)是公司所 欠 的 ? Examples include accounts payable, accrued payroll, and shortterm bank loans. These are called Current Liabilities. 如：應(yīng)付帳款，自然增長的工資及短期銀行貸款。這些稱作流動債務(wù) ? Liabilities also include longterm debt. 債務(wù)也包括長期欠債 Financial Statement Basics 財務(wù)報表基礎(chǔ) ? Equity represents the difference between what is owned by a pany and what the pany owes. 權(quán)益代表公司所 擁有 的和所 欠 的 ? Equity is the accumulated profit and/or loss achieved by the pany during its life. 權(quán)益是公司在運營過程中實現(xiàn)利潤和或損失的累積 Financial Statement Basics 財務(wù)報表基礎(chǔ) ? The contents of the Equity section of the Balance Sheet differs depending on the type of ownership of the business. 平衡報表中權(quán)益的內(nèi)容不同取決于公司的性質(zhì) ? Sole Proprietorship = Owner’s Equity 獨資企業(yè) = 所有者權(quán)益 ? Partnership = Partners’ Equity 合作企業(yè) = 合作者權(quán)益 ? Corporation = Stockholder’s Equity 公司 = 股東權(quán)益 Financial Statement Basics 財務(wù)報表基礎(chǔ) ? The Accounting Equation is shown as Assets = Liabilities + Equity 會計衡等式 資產(chǎn) = 債務(wù) + 權(quán)益 Financial Statement Basics 財務(wù)報表基礎(chǔ) ? The Ine Statement is also known as Statement of Operations. 損益表也稱作運營狀況表 ? It is also called the Profit/(Loss) Statement or “P + L” 也稱作利潤 /損失表或 “ P + L” Financial Statement Basics 財務(wù)報表基礎(chǔ) ? Ine = Revenue 收入 = 收益 ?