【正文】 Production cost制造費(fèi)用Production overhead利潤(rùn)中心Profit center利潤(rùn)最大化Profit maximization項(xiàng)目特有風(fēng)險(xiǎn)Projectspecific risk公開(kāi)增發(fā)Public offering復(fù)利現(xiàn)值系數(shù)PV interest factor預(yù)付年金現(xiàn)值系數(shù)PV interest factor of annuity due現(xiàn)值Present value(PV)速動(dòng)比率Quick ratio股權(quán)登記日Record date共同年限法Replacement chain (mon life) approach必要報(bào)酬率Required rate of return剩余股利政策Residual dividend policy剩余權(quán)益收益Residual equity ine剩余凈金融支出Residual net financial expenditure剩余經(jīng)營(yíng)收益Residual operating ine責(zé)任中心Responsibility center利潤(rùn)留存率Retention ratio權(quán)益凈利率Return on equity投資報(bào)酬率Return on investment收入中心Revenue center無(wú)風(fēng)險(xiǎn)利率Riskfree interest rate無(wú)風(fēng)險(xiǎn)報(bào)酬率Riskfree rate of return安全邊際率Safety margin ratio銷(xiāo)售預(yù)算Sales budget銷(xiāo)售費(fèi)用Sales expense銷(xiāo)售預(yù)測(cè)Sales forecast銷(xiāo)售增長(zhǎng)率Sales growth rate代銷(xiāo)Sales on mission銷(xiāo)售數(shù)量Sales volume股東權(quán)益增長(zhǎng)率Shareholders’ equity growth ratio短缺成本Shortage cost證券市場(chǎng)線Security market line(SML)標(biāo)準(zhǔn)成本Standard cost股票股利Stock dividend股價(jià)最大化Stock price maximization股票回購(gòu)Stock repurchase股票分割Stock split儲(chǔ)存成本Storage cost沉沒(méi)成本Sunk cost可持續(xù)增長(zhǎng)率Sustainable growth rate系統(tǒng)風(fēng)險(xiǎn)（市場(chǎng)風(fēng)險(xiǎn)、不可分散風(fēng)險(xiǎn)）Systematic risk (Market risk/Nondiversifiable risk)目標(biāo)資本結(jié)構(gòu)Target capital structure時(shí)間溢價(jià)Time premium貨幣的時(shí)間價(jià)值Time value of money固定成本總額Total fixed cost標(biāo)的資產(chǎn)Underlying assets包銷(xiāo)Underwrite單位銷(xiāo)售價(jià)格Unit sales price單位變動(dòng)成本Unit variable costs股價(jià)上行乘數(shù)Upstream price multiplier變動(dòng)成本率Variable cost ratio加權(quán)平均資本成本W(wǎng)eighted average cost of capital(WACC)營(yíng)運(yùn)資本投資Working capital investment在產(chǎn)品Workinprogress到期收益率法Yieldtomaturity method(YTM method)公司戰(zhàn)略與風(fēng)險(xiǎn)管理低增長(zhǎng)—強(qiáng)競(jìng)爭(zhēng)地位的“現(xiàn)金?！睒I(yè)務(wù)“Cash cow” position : slow growth high petitiveness低增長(zhǎng)—弱競(jìng)爭(zhēng)地位的“瘦狗”業(yè)務(wù)“Dog” position : slow growth low petitiveness高增長(zhǎng)—低競(jìng)爭(zhēng)地位的“問(wèn)題”業(yè)務(wù)“Question mark” position : high growth low petitiveness高增長(zhǎng)—強(qiáng)競(jìng)爭(zhēng)地位的“明星”業(yè)務(wù)“Star” position : high growth high petitiveness放棄戰(zhàn)略Abandon strategy競(jìng)爭(zhēng)環(huán)境分析Analysis of petitive environment競(jìng)爭(zhēng)對(duì)手分析Analysis of petitors企業(yè)能力分析Analysis of corporate petencies and capabilities企業(yè)資源分析Analysis of corporate resources宏觀環(huán)境分析Analysis of macroenvironment市場(chǎng)需求分析Analysis of market demand分析型戰(zhàn)略Analytical strategy審計(jì)委員會(huì)Audit mittee平衡計(jì)分卡Balanced scorecard基準(zhǔn)分析Benchmarking analysis藍(lán)海戰(zhàn)略Blue Ocean strategy波士頓矩陣Boston matrix業(yè)務(wù)單位戰(zhàn)略（競(jìng)爭(zhēng)戰(zhàn)略）Business (Competitive) strategy經(jīng)營(yíng)目標(biāo)Business objectives運(yùn)營(yíng)風(fēng)險(xiǎn)Business risk業(yè)務(wù)單元Business unit 事業(yè)部制組織結(jié)構(gòu)Business unit organization structure戰(zhàn)略變革Change management in strategy內(nèi)部信息傳遞Communication of internal information全面風(fēng)險(xiǎn)管理Comprehensive risk management收縮戰(zhàn)略Contraction strategy控制活動(dòng)Control activities控制環(huán)境Control environment公司治理Corporate governance總體戰(zhàn)略Corporate strategy成本領(lǐng)先戰(zhàn)略Cost leadership strategy懲治成本Cost of punishment損失成本Cost of total loss風(fēng)險(xiǎn)管理成本與效益Costs and benefits of risk management信用風(fēng)險(xiǎn)Credit risk文化與績(jī)效Culture and performance客戶細(xì)分或市場(chǎng)細(xì)分事業(yè)部制結(jié)構(gòu)Customer segmentation/Market segmentation business structure消費(fèi)動(dòng)機(jī)Customer’s motivation負(fù)債和杠桿作用Debt and gearing扁平型結(jié)構(gòu)Decentralized structure決策支持系統(tǒng)Decision support system防御型戰(zhàn)略Defensive strategy制定風(fēng)險(xiǎn)管理策略Development of risk management strategy發(fā)展戰(zhàn)略Development strategy鉆石模型Diamond model差異化戰(zhàn)略Differentiation strategy直接投資Direct investment多元化并購(gòu)Diversified merger and acquisition多種經(jīng)營(yíng)戰(zhàn)略Diversified strategy壟斷優(yōu)勢(shì)理論Dominance advantage theory每股盈余或市凈率Earnings per share or price to book ratio效率Efficiency生產(chǎn)要素Elements in production內(nèi)部控制的要素Elements of internal control創(chuàng)業(yè)型組織結(jié)構(gòu)Entrepreneurial organization structure自然環(huán)境風(fēng)險(xiǎn)Environment risk股權(quán)投資Equity investment評(píng)估成本Evaluation cost事項(xiàng)識(shí)別Event identification處置成本Execution cost實(shí)地查驗(yàn)Field inspection財(cái)務(wù)風(fēng)險(xiǎn)與經(jīng)營(yíng)風(fēng)險(xiǎn)的搭配Financial risk and business risk內(nèi)部控制的五大要素Five elements in internal control產(chǎn)業(yè)五種競(jìng)爭(zhēng)力Five forces in the petitive approach集中化戰(zhàn)略Focus strategy緊縮與集中戰(zhàn)略Focused strategy職能制組織結(jié)構(gòu)Functional organization structure職能戰(zhàn)略Functional strategy資金活動(dòng)Fundrelated activities全球化戰(zhàn)略Globalization strategy毛利率與凈利潤(rùn)率Gross profit margin and net profit margin增長(zhǎng)型戰(zhàn)略Growth strategy開(kāi)拓型戰(zhàn)略Growth strategy擔(dān)保業(yè)務(wù)Guarantee businessH型結(jié)構(gòu)(控股企業(yè)／控股集團(tuán)組織結(jié)構(gòu))H type organization structure (Holding pany/Group organization structure)高經(jīng)營(yíng)風(fēng)險(xiǎn)與高財(cái)務(wù)風(fēng)險(xiǎn)搭配High business risk, high financial risk高經(jīng)營(yíng)風(fēng)險(xiǎn)與低財(cái)務(wù)風(fēng)險(xiǎn)搭配High business risk, low financial risk高長(zhǎng)型結(jié)構(gòu)High growth structure橫向并購(gòu)Horizontal merger and acquisition增量預(yù)算Incremental budgeting產(chǎn)品生命周期Industry life cycle產(chǎn)業(yè)風(fēng)險(xiǎn)Industry risk信息與溝通Information and munication一體化戰(zhàn)略Integrated strategy后向一體化戰(zhàn)略Integrated strategy Backward前向一體化戰(zhàn)略Integrated strategy Forward橫向一體化戰(zhàn)略Integrated strategy Horizontal縱向一體化戰(zhàn)略Integrated strategy Vertical產(chǎn)業(yè)內(nèi)現(xiàn)有企業(yè)的競(jìng)爭(zhēng)Intensity of industry rivalry密集型戰(zhàn)略Intensive strategy內(nèi)部控制Internal control多國(guó)本土化戰(zhàn)略International subsidiaries strategy國(guó)際戰(zhàn)略Internationalization strategy資源的不可替代性Irreplaceable resources合資經(jīng)營(yíng)Joint investment business準(zhǔn)時(shí)生產(chǎn)系統(tǒng)Justintime system(JIT)杠桿收購(gòu)Leveraged buyout法律風(fēng)險(xiǎn)Litigation risk長(zhǎng)期目標(biāo)Longterm objective維持成本Maintenance cost管理信息系統(tǒng)Management information system市場(chǎng)開(kāi)發(fā)——現(xiàn)有產(chǎn)品和新市場(chǎng)Market development existing product and new market市場(chǎng)滲透——現(xiàn)有產(chǎn)品和現(xiàn)有市場(chǎng)Market penetration existing product and existing market重要缺陷Material deficiency矩陣制組織結(jié)構(gòu)Matrix organization structure風(fēng)險(xiǎn)度量Measurement of risk公司戰(zhàn)略的現(xiàn)代概念Modern concept of corporate strategy監(jiān)督Monitoring風(fēng)險(xiǎn)管理的監(jiān)督與改進(jìn)Monitoring and improvement of risk managementM型企業(yè)組織結(jié)構(gòu)(多部門(mén)結(jié)構(gòu))Multidivisional organization structure非杠桿收購(gòu)Non leveraged buyout內(nèi)部控制的目標(biāo)Objectives of internal control風(fēng)險(xiǎn)管理的目標(biāo)Objectives of risk management現(xiàn)場(chǎng)檢查Onsite inspection 運(yùn)行缺陷Operating deficiency操作風(fēng)險(xiǎn)Operational risk期權(quán)合約Options contracts組織管理能力Organization management ab