【正文】 Production cost制造費用Production overhead利潤中心Profit center利潤最大化Profit maximization項目特有風(fēng)險Projectspecific risk公開增發(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)營收益Residual operating ine責(zé)任中心Responsibility center利潤留存率Retention ratio權(quán)益凈利率Return on equity投資報酬率Return on investment收入中心Revenue center無風(fēng)險利率Riskfree interest rate無風(fēng)險報酬率Riskfree rate of return安全邊際率Safety margin ratio銷售預(yù)算Sales budget銷售費用Sales expense銷售預(yù)測Sales forecast銷售增長率Sales growth rate代銷Sales on mission銷售數(shù)量Sales volume股東權(quán)益增長率Shareholders’ equity growth ratio短缺成本Shortage cost證券市場線Security market line(SML)標(biāo)準(zhǔn)成本Standard cost股票股利Stock dividend股價最大化Stock price maximization股票回購Stock repurchase股票分割Stock split儲存成本Storage cost沉沒成本Sunk cost可持續(xù)增長率Sustainable growth rate系統(tǒng)風(fēng)險（市場風(fēng)險、不可分散風(fēng)險）Systematic risk (Market risk/Nondiversifiable risk)目標(biāo)資本結(jié)構(gòu)Target capital structure時間溢價Time premium貨幣的時間價值Time value of money固定成本總額Total fixed cost標(biāo)的資產(chǎn)Underlying assets包銷Underwrite單位銷售價格Unit sales price單位變動成本Unit variable costs股價上行乘數(shù)Upstream price multiplier變動成本率Variable cost ratio加權(quán)平均資本成本W(wǎng)eighted average cost of capital(WACC)營運資本投資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)險管理低增長—強競爭地位的“現(xiàn)金?！睒I(yè)務(wù)“Cash cow” position : slow growth high petitiveness低增長—弱競爭地位的“瘦狗”業(yè)務(wù)“Dog” position : slow growth low petitiveness高增長—低競爭地位的“問題”業(yè)務(wù)“Question mark” position : high growth low petitiveness高增長—強競爭地位的“明星”業(yè)務(wù)“Star” position : high growth high petitiveness放棄戰(zhàn)略Abandon strategy競爭環(huán)境分析Analysis of petitive environment競爭對手分析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市場需求分析Analysis of market demand分析型戰(zhàn)略Analytical strategy審計委員會Audit mittee平衡計分卡Balanced scorecard基準(zhǔn)分析Benchmarking analysis藍海戰(zhàn)略Blue Ocean strategy波士頓矩陣Boston matrix業(yè)務(wù)單位戰(zhàn)略（競爭戰(zhàn)略）Business (Competitive) strategy經(jīng)營目標(biāo)Business objectives運營風(fēng)險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)險管理Comprehensive risk management收縮戰(zhàn)略Contraction strategy控制活動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)險管理成本與效益Costs and benefits of risk management信用風(fēng)險Credit risk文化與績效Culture and performance客戶細分或市場細分事業(yè)部制結(jié)構(gòu)Customer segmentation/Market segmentation business structure消費動機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Diversified merger and acquisition多種經(jīng)營戰(zhàn)略Diversified strategy壟斷優(yōu)勢理論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Environment risk股權(quán)投資Equity investment評估成本Evaluation cost事項識別Event identification處置成本Execution cost實地查驗Field inspection財務(wù)風(fēng)險與經(jīng)營風(fēng)險的搭配Financial risk and business risk內(nèi)部控制的五大要素Five elements in internal control產(chǎn)業(yè)五種競爭力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Fundrelated activities全球化戰(zhàn)略Globalization strategy毛利率與凈利潤率Gross profit margin and net profit margin增長型戰(zhàn)略Growth strategy開拓型戰(zhàn)略Growth strategy擔(dān)保業(yè)務(wù)Guarantee businessH型結(jié)構(gòu)(控股企業(yè)／控股集團組織結(jié)構(gòu))H type organization structure (Holding pany/Group organization structure)高經(jīng)營風(fēng)險與高財務(wù)風(fēng)險搭配High business risk, high financial risk高經(jīng)營風(fēng)險與低財務(wù)風(fēng)險搭配High business risk, low financial risk高長型結(jié)構(gòu)High growth structure橫向并購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)的競爭Intensity of industry rivalry密集型戰(zhàn)略Intensive strategy內(nèi)部控制Internal control多國本土化戰(zhàn)略International subsidiaries strategy國際戰(zhàn)略Internationalization strategy資源的不可替代性Irreplaceable resources合資經(jīng)營Joint investment business準(zhǔn)時生產(chǎn)系統(tǒng)Justintime system(JIT)杠桿收購Leveraged buyout法律風(fēng)險Litigation risk長期目標(biāo)Longterm objective維持成本Maintenance cost管理信息系統(tǒng)Management information system市場開發(fā)——現(xiàn)有產(chǎn)品和新市場Market development existing product and new market市場滲透——現(xiàn)有產(chǎn)品和現(xiàn)有市場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)險管理的監(jiān)督與改進Monitoring and improvement of risk managementM型企業(yè)組織結(jié)構(gòu)(多部門結(jié)構(gòu))Multidivisional organization structure非杠桿收購Non leveraged buyout內(nèi)部控制的目標(biāo)Objectives of internal control風(fēng)險管理的目標(biāo)Objectives of risk management現(xiàn)場檢查Onsite inspection 運行缺陷Operating deficiency操作風(fēng)險Operational risk期權(quán)合約Options contracts組織管理能力Organization management ab