管理人員必備財(cái)務(wù)知識(shí)培訓(xùn)講義-在線(xiàn)瀏覽
2024-11-22 04:20本頁(yè)面
【正文】 and historical data for internal performance evaluation.,Internal cost/benefit evaluation determines how much information is enough,內(nèi)部費(fèi)用和利潤(rùn)評(píng)估所需的信息,More detailed data are required about product costs, revenues, and profits.,使用者 Users,企業(yè)的內(nèi)部人士通常是管理者,不受會(huì)計(jì)準(zhǔn)則監(jiān)管,通用會(huì)計(jì)準(zhǔn)則 Generally Accepted Accounting Principles,時(shí)間焦點(diǎn) Future versus Past,使用預(yù)計(jì)的數(shù)據(jù)作決策依據(jù), 歷史數(shù)據(jù) 作內(nèi)部管理評(píng)估,對(duì)于產(chǎn)品成本\收入\利潤(rùn)需要更具體 的數(shù)據(jù),報(bào)告需求 Reporting Requirements,呈現(xiàn)的內(nèi)容 Detail Presented,Financial Reports Format 報(bào)表格式,Assets 資產(chǎn),Liability 負(fù)債,Owner’s Equity 所有者權(quán)益,Balance Sheet 資產(chǎn)負(fù)債表,Income Statement 損益表,收入 Revenue,減: 支出 Cost,利潤(rùn) Profit,Do the company and individual belong to owner’s equity or liability? 我們所在單位\個(gè)人是股東的資產(chǎn),還是負(fù)債?,The Two Dealing Companies Financial Reports 兩個(gè)交易公司的財(cái)務(wù)報(bào)表,資產(chǎn) Assets,負(fù)債 Liability,所有者權(quán)益 Owner’s Equity,收入 Revenue,減: 支出 Cost,公司Company,資產(chǎn) Assets,減: 支出 Cost,銀行 Bank,銀行現(xiàn)金A Cash in Bank,客戶(hù)存款A(yù) Client Deposit,A的利息收入 Interest Income,A的利息支出 Interest Expense,貸款B Loan,B的利息支出 Interest Expense,應(yīng)收B Account Receivable,B的利息收入 Interest Income,所有者權(quán)益 Owner’s Equity,負(fù)債 Liability,收入 Revenue,Double Entry Accounting 復(fù)式記賬系統(tǒng),LargeScale Industrialization Management 大規(guī)模工業(yè)化經(jīng)營(yíng),Small Workshop Management 小作坊經(jīng)營(yíng),Manager = Owner 管理者=所有者 Single Entry System 簡(jiǎn)式記賬系統(tǒng),Manager ≠ Owner 管理者≠所有者 Double Entry System 復(fù)式記賬系統(tǒng),A=? Oi + ? Li,Cash Account Beginning Balance 現(xiàn)金期初額 Cash Account Ending Balance 現(xiàn)金期末額,Industrial Revolution Activator 工業(yè)革命催化劑 Large scale financial resources and specialized skills synergy, addvalue efficiency of social fortune 資金資源與專(zhuān)業(yè)管理技能相結(jié)合， 社會(huì)財(cái)富增值效率； Ownership transfer, accommodate liquidity 所有權(quán)轉(zhuǎn)移，資金市場(chǎng)效率； Liability import financial leverage, accommodate different risk / return expectation. 債務(wù)引入財(cái)務(wù)杠桿，風(fēng)險(xiǎn)/回報(bào)。 Owner’s Equity,流動(dòng)資金周轉(zhuǎn)率 Working Capital Turnover =,總收入 Revenue,流動(dòng)資金 Working Capital,Accounts Receivable + Payment in Advance + Inventory Accounts Payable Unearned Revenue,股東權(quán)益回報(bào)率 = ROE,凈利潤(rùn) Net Profit,平均股東權(quán)益 Average Owner’s Equity,=,總收入,凈利潤(rùn),X,總收入,平均總資產(chǎn),X,平均股東權(quán)益,平均資產(chǎn),利潤(rùn)率,=,X,資產(chǎn)周轉(zhuǎn)率,X,杠桿比率,盈利能力分析 Profitability Analysis,=,Revenue,Net Profit,X,Revenue,Average Assets,X,Average Owner’s Equity,Average Assets,Profit Margin,=,X,Assets Turnover,X,Leverage Ratio,ROA模型 /ROA Model,Sales 銷(xiāo)售,59,Cost of goods sold 產(chǎn)品成本,24,Minus 減,Contribution 貢獻(xiàn)毛益
教學(xué)課件相關(guān)推薦
鄂ICP備17016276號(hào)-1