06 高级工厂成本管理课程
Finance Workshop for Non-financialExecutives
Gain a complete understanding of the principles ofcorporate finance in just three days!
用三天的时间全面理解公司财务管理的原则
Why to study a courses
为何学习
From understanding the essence of cash flowto learning how to create value on a corporate level, this comprehensiveprogram covers all the principles of corporate finance.
Through the effective use of actual casestudies and annual reports of major U.S&P.R.C. companies,
you’ll come away with a firm grasp of theprinciples of corporate finance. You’ll be better equipped to speak andinteract intelligently with finance colleagues…make more informed businessdecisions...analyze financial statements with new clarity...know the workingsof the financial markets…and understand that the core purpose of your firm isto increase shareholder value. 透过理解现金流的实质，学习如何在公司层次创造财富，这门综合的课程涵盖了公司财务管理的全部原则。通过学习美国和中国企业的财务报告实际案例，学员将牢固掌握公司的财务原则，可以更加智慧地与财务同仁交流与互动， 完成更加富有信息基础的决策，更加清晰地分析财务报表，知道金融市场的运做方法，理解你的公司的核心价值是增加公司的财富。
How You WillBenefit
学习收益
Become grounded in all the principles of corporatefinance
在财务管理原则方面打下牢固的基础
Reduce the risk of financial errors in managerialdecision making
减少管理决策中的财务错误
Learn how accounting and bookkeeping work
了解会计与薄记的工作
Discover the ins and outs of financial statements andwhat can and cannot be learned from
them
发现财务报表内外的信息，哪些可以哪些不可以在报表上了解。
Understand how budgeting fits into the world ofaccounting and the primacy of cash flow
理解如何使预算与会计世界相互一直和现金流的教主地位。
Gain greater insight into all the principles of corporatefinance, including interest and ROI RONA
更加深入了解公司财务的财务管理全部原则，包括利息，投资回报和净资产回报
Find out how a firm allocates its funds to investmentopportunities
发现公司如何分配其有限的资金进行投资
Gain the skills that will help you make the rightbuy/lease decisions
取得实效的方法帮助你决策是购买还是租赁正确。
Learn how to take advantage of cash discounts offered byvendors
学习如何利用供应商提供的现金折扣。
Make more profitable sales by understanding fixed vs.variable costs
透过分析固定成本与变动成本做更有利润的销售
Monitor operating results to achieve long-term financialgoals
监督运营目标实现企业的长期的财务目标
High Light：
学习亮点：
Accounting essentials: booking transactions…cash andaccrual methods…assets, liabilities and capital
会计基础：会计交易，收付实现制与权责发生，资产，负债务与权益
Reading annual reports: reading and understandingfinancial statements...SEC requirements...forms and meanings of the Auditor'sOpinion...the importance of footnotes in financial statements
年度报表阅读：阅读和理解财务报表---证监会的要求，审计师意见的形式与含义，财务报表附注的重要意义
Seeing your firm from a finance perspective: theorganization as an investment tool...classes of investors...WACC and EVA...theimportance of cash and flow timing...leverage and risk
从财务角度观看你的公司：组织是投资工具，投资等级，资金平均加全成本， 经济增加值，现金流与现金流时间的重要性， 杠杆与风险
Evaluating financial statements: computing financialratios to assess liquidity, profitibility, levrage and risk...the DuPontformula...merits and pitfalls of financial ratios
评估财务报表：计算财务比例评估流动性，获利性，杠杆和风险性，杜邦分析，财务比率的优缺点
Operational budgeting: constructing and usingbudgets...avoiding pitfalls...budgeting techniques, variances and hierarchies
运营预算：建立和使用预算。。， 避免陷阱---预算技术，差异和组织
Time value of money: computing time value for money andapplying the mathematics of compound interest and present value
资金的时间价值：计算货币的时间价值，应用利息的复利和现值
Capital budgeting: preparing and using capitalbudgets...applying time value of money...using various mathematical techniques
资本预算：准备和使用资本预算—使用资金的时间价值， 利用各种数学技术
How financial markets value a business: value models andfinancial concepts to enhance shareholder value
金融市场如何为企业定价：价值模型和增加股东价值的财务概念
Cost analysis, profit planning and exposures to volume/pricerisks: categorizing costs to make better decisions...determining break-evenlevels of quantity, price and cost...understanding "operatingleverage"
成本分析，利润计划，数量/价格风险的问题，作出更加决策的成本分类，决定盈亏水平的数量，价格和成本。。。理解“经营杠杆”
Who ShouldAttend
Experienced managers, general managers,directors, vice presidents and top executives in sales, marketing, productionand manufacturing...as well as those in managerial positions (and up)throughout the organization who need a background in the principles of corporatefinance.
培训对象：资深经理，总经理，副总经理，各个部门总监/经理， 销售部，市场部，生产部， 制造部组织中管理层以上人员及其他需要掌握公司财务管理原则的人士。
。
授课内容：
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模块一
Module one
通过练习确定学习目标
Objective by exercise
现金流
Cash flow
现金周期
The cash cycle
资金流
Flowof funds
财务管理的两个基本问题
Two basic financial questions
在损益表上发现信息
Information found on the income statement
在资产负债表发现的信息
Information found on the balance sheet
资产负债表
The balance sheet
损益表与资产负债表的关系
The relationship between
流动资金与现金周转
Working capital and cash cycle
财务报告
Financial report
案例：净收入表
Sample: net income statement
案例：资产负债表
Sample: balance sheet
盈利能力的度量
Measurement of profitability
案例：ROI与RONA的比较
练习：盈利能力的度量
Exercise: measurement of profitability
了解讯息，
Well-known
共享知识
Share-knowledge
模块二
Module two
成本分类
Costs classifications
按作业或产量变化的分类
Costs classified by changes inactivitiesor volume
练习案例：贡献与结构性成本
Exercise: contribution and structured costs
制造成本
Manufacturing costs
制造费用帐户设计
Burden accounts design
练习案例：制造费用
Exercise: manufacturing expenses
总成本
Total costs
练习案例：工程，制造与商业成本
Exercise: engineering, manufacturing andcommercial costs
跨国公司特有的业务术语
Special terminology for mncS
图表：运营贡献与结构性成本
Chart：Contribution and Structural Costs
图表：收入与成本
Chart：Revenue and Costs
折旧与摊销
Depreciation and amortization
资本支出
Capital expenditure
折旧方法
Methods of depreciation
双倍余额递减法
Double decline balance method
分步直线折旧法
Multiple straight Line Methods
折旧方法对于税收和财务的影响
Depreciation Methods Used for Tax andFinancial Analysis
资产分类，使用寿命和折旧率
Asset Classification, Useful Life andDepreciation Rates
资本化与费用化
Capitalized and Expensed
工装管理与摊销
Methods of Tools Amortizations
模块三
Module three
目标
Objective
制造费用
Burden
| 案例：制造费用基础
Exercise: Burden Bases
作业成本
Activities-Based Costing(ABC)
作业成本案例研究
ABC Case Study
公司计划的过程
Corporate Planning Process
图表：公司计划内容模型
Chart: Business planning content model
图表：计划致胜
Chart: PLAN TO WIN
表：远景---客户热情的建立
Table: vision-total customer enthusiasm
为公司编制计划
Budgeting atthe firm
年度预算
The Annual Budget
自下而上的预算过程
The Budget As “Bottom –up” Process
企业预算与计划的管理
Relationship Between Budget and Thebusiness Plan.
决定计划与预算的关键因素
Key Determinants of the Budget/BusinessPlan
用集团公司/分部预算指导生产线的预算
Group/Division Budget Guidance ToPlants
产量
Production Volumes
生产线的预算
Plants Budget
公司预算类别
The Firm Budget Categories
直接人工预算
direct labour budget
与人工有关的成本制定
Labor-related costs development
实际与预算的报告
Reporting performance vs budget
案例： 预算报告
Exercise: Budget Report
团队练习
Team Exercise
团队练习一
Team exercise one
团队练习二
Team exercise two
模块四
Module Four
确定目标
Objective
盈亏平衡分析
Break-Even Analysisi
练习:盈亏平衡点分析
Exercise：Break-Even（BEP）
练习:降价
Exercise：Price Reduction
本-量-利分析总结
Summary Costs/Volumes/Profits Analysis
营运杠杆
Operating Leverage
案例:营运杠杆
Exercise: Operating Leverage
标杆
Benchmarking
投资驱动原
Investment Drivers
单位成本驱动原
Units Costs Drivers
常见问题
General questions
精益/同步财务
lean/synchronous financial
精益/同步制造
lean/synchronous manufacturing
缩短精益制造交付周期
Lean Manufacturing\Lead Time ReductionN
传统组织转换到工厂关注的概念
Traditional organization transition tofactory focus concept
总成本方法
Total costs approach
预测比较
Forecast comparison
模块五
Module Five
Objectives
确定目标
Project Selection
项目选择
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