【正文】 delivered? How much will it cost?提高員工技能和知識的培訓(xùn)計劃是什么？培訓(xùn)如何進行？費用多少？VI Financial Analysis財務(wù)分析A. Ine收入 Total value of sales annually年銷售總值 Prices used in the assumptions should be midrange。 neither too optimistic nor too pessimistic設(shè)想的價格應(yīng)為中等，不可太樂觀也不可太悲觀 Sales ine should be seperated by product, whenever possible (eg. Cow sales, bull sales, embryo sales) 銷售收入要同產(chǎn)品分開，只要可能（例如：母牛銷售、公牛銷售、胚胎銷售） Other sources of revenue should also be included, but listed on a seperate revenue line要包括其他收入來源，但列在不同的收入線B. Production Costs生產(chǎn)費用 Total costs of production annually年生產(chǎn)總費用 Input prices should be midrange, preferably based on actual pany records投入價格應(yīng)在中等范圍，根據(jù)公司實際記錄更可取 All variable and fixed costs should be included 要包括所有可變和固定成本C. Debt Servicing and Repayment 還本付息和支付 Interest paid on operating loans should be included in variable costs營業(yè)貸款的利息應(yīng)包括在可變成本中 Interest paid on longterm loans should be included in fixed costs長期貸款的利息應(yīng)包括在固定成本中 Debt repayment should not be included in the ine statement, but should be included in the cash flow statements債務(wù)償還不能包括在收益表中，但要在現(xiàn)金流量報表中D. Profit and Loss Forecasts 利潤和損失預(yù)測 Profit = total revenue – total expenses 利潤=總收入總開支 Total expenses = variable expenses + fixed expenses 總開支=可變開支+固定開支 Net profit after tax will have to be calculated based on local tax rules 稅后凈收入要根據(jù)地方稅收政策計算E. Cash Flow Forecasts 現(xiàn)金流量預(yù)測The amount of cash avaiable to the pany will depend not just on it’s own profits, but on the initial cash reserves, loans, debt financing and adjustments for noncash costs like depreciation. To calculated the net cash balances, the following adjustments should be made:公司可利用的現(xiàn)金不能只依靠自有利潤還要依靠最初的現(xiàn)金的儲備、貸款、舉債籌資和非現(xiàn)金成本向折舊的調(diào)整。要按以下調(diào)整計算的凈現(xiàn)金余額：Opening cash balance開始現(xiàn)款結(jié)存+ net profits +凈利潤+ depreciation (add the value of depreciation back since no cash was paid out) + 折舊（由于無現(xiàn)金支付加上折舊后價值）+ loans or other cash injections received貸款或收到的其它注入的現(xiàn)金 capital purchases (new buildings, breeding stock)資本購買（新房屋、種畜） debt repayment 債務(wù)償還= Ending Cash Balance最后現(xiàn)款結(jié)存F. Breakeven Analysis收支平衡分析 Breakeven analysis defines the size of production, services and level of finanicing where there is no profit and no loss 收支平衡分析詳細說明生產(chǎn)規(guī)模、無利潤和無損失的財務(wù)服務(wù)和水平VII Risk Analysis and Strategy 風險分析和戰(zhàn)略1. What risk is most likely to affect your business? What is the source of this risk?什么樣的風險最有可能影響你的業(yè)務(wù)？這種風險的來源是什么？2. What impact could this risk have on your business in terms of total production levels, sales and/or profits?這種風險對你總生產(chǎn)水平、銷售和/或利潤的影響是什么？ a. Expected level期望的水平b. Worstcase scenario設(shè)想最壞的情況3. What actions can you take to control this risk?控制這種風險的行動是什么？4. What other risks does your business face? How would you rank them (High, Medium, Low)你的業(yè)務(wù)面臨的其它風險是什么？你怎樣排列（高、中、低）5. What actions can you take to control these risks? 控制這種風險的行動是什么？ 6. How much will your risk management strategies cost you?你的風險管理戰(zhàn)略費用是多少？20 /