外企財務(wù)知識培訓(xùn)

1、AccurateBudgetRight DecisionGood PlanStrong ExecutionWhat Lead to Success BusinessFinancial SupportFinance Team OrganizationResponsibility of FinanceHow Flex Run BusinessFinancial Statement & ROIDistribution of Finance Support TeamDirectorDirectorManagerManagerTeam of MECH FinanceAccountantAccou

2、ntantFinance Team OrganizationResponsibility of FinanceHow Flex Run BusinessFinancial Statement & ROIResponsibility of FinanceSafeguard AssetsImprove ProfitabilitySupport Business StrategySafeguard Assets1Raw MaterialRaw Material2ProductsProducts3EquipmentEquipment4Cash Flow ManagementCash Flow

3、ManagementAnnual Cycle Count !Annual Cycle Count !Improve ProfitabilityReduce CostReduce Resource / Budget ControlImprove EfficiencyOptimization / StandardizationIncrease RevenueIncrease Business / InvestmentPrepare Management ReportFinancial Analysis ReportStrategy SimulationBest decision makingSup

4、port Business StrategySet Goals, Expectations, and StandardsSet target for function teamsManagement review and commitmentMake plansMonitor Progress & Actual ResultsImplementation progress & actual trackingFind out and help solve the problems Results assessmentKey Role of FinanceFind out prob

5、lemsAnalyze root causeAdvise solutionStandardize ProcedureReduce loss and riskCommunicationCoordinationOrganizationSupervisionStandardizationFinancial statementManagement reportStrategy supportFOL forecast & review Financial controlKey Financial Vocabulary You Should KnowFinance Team Organizatio

6、nResponsibility of FinanceHow Flex Run Business（ （deleted several slides)Financial Statement & ROIFinance & Function teamsReview and finalize FOL1234 Volume & Sales Forecast Function Cost Forecast Validate & update forecastTeam InvolvedMid of month3rd week of monthLast week of month1

7、st week of 2nd monthIdentify the goal for each Dept.;Implement plan more effectively;Better control to reduce risks;Evaluate the performance of each Dept.Why Need to Do FOLGAM & CS All function teamsManagementTimelineCustomer P&L Forecast ReviewFinance Team OrganizationResponsibility of Fina

8、nceHow Flex Run BusinessFinancial Statement & ROIFinancial Statement Balance Sheet Statement / 資產(chǎn)負債表 Income Statement / 損益表（利潤表） Cash Flow Statement / 現(xiàn)金流量表Balance Sheet Statement / 資產(chǎn)負債表資產(chǎn)負債表資產(chǎn)負債表是反映企業(yè)在某一特定日資產(chǎn)負債表是反映企業(yè)在某一特定日期如月末、季末、年末全部資產(chǎn)、期如月末、季末、年末全部資產(chǎn)、負債和所有者權(quán)益情況的會計報表。負債和所有者權(quán)益情況的會計報表。 資產(chǎn)反映由過去的交

9、易、事項形成并由企資產(chǎn)反映由過去的交易、事項形成并由企業(yè)在某一特定日期所擁有或控制的、預(yù)期會業(yè)在某一特定日期所擁有或控制的、預(yù)期會給企業(yè)帶來經(jīng)濟利益的資源。給企業(yè)帶來經(jīng)濟利益的資源。 負債反映在某一特定日期企業(yè)所承擔的、負債反映在某一特定日期企業(yè)所承擔的、預(yù)期會導(dǎo)致經(jīng)濟利益流出企業(yè)的現(xiàn)時義務(wù)。預(yù)期會導(dǎo)致經(jīng)濟利益流出企業(yè)的現(xiàn)時義務(wù)。 所有者權(quán)益是企業(yè)資產(chǎn)扣除負債后的剩余所有者權(quán)益是企業(yè)資產(chǎn)扣除負債后的剩余權(quán)益，反映企業(yè)在某一特定日期股東權(quán)益，反映企業(yè)在某一特定日期股東(投資投資者者)擁有的凈資產(chǎn)的總額。擁有的凈資產(chǎn)的總額。 遵循會計恒等式：資產(chǎn)遵循會計恒等式：資產(chǎn)=負債負債+所有者權(quán)所有者權(quán)益益

10、Income Statement / 損益表損益表利潤表是反映利潤表是反映企業(yè)在一定企業(yè)在一定會會計期間計期間經(jīng)營經(jīng)營成果的報表。成果的報表。解釋、評價解釋、評價和預(yù)測企業(yè)和預(yù)測企業(yè)的經(jīng)營成果的經(jīng)營成果和和獲利能力獲利能力。利潤表編制的利潤表編制的原理是原理是“收入收入-費用費用=利潤利潤”的的會計平衡公式。會計平衡公式。Cash Flow Statement / 現(xiàn)金流量表現(xiàn)金流量表反映企業(yè)在一反映企業(yè)在一定時期內(nèi)經(jīng)營、定時期內(nèi)經(jīng)營、投資和籌資活投資和籌資活動對其動對其現(xiàn)金增現(xiàn)金增減變動減變動的影響。的影響。從現(xiàn)金角度對從現(xiàn)金角度對企業(yè)企業(yè)償債能力償債能力和和支付能力支付能力作作出更可靠、更

11、出更可靠、更穩(wěn)健的評價。穩(wěn)健的評價。根據(jù)現(xiàn)金收付根據(jù)現(xiàn)金收付實現(xiàn)制進行編實現(xiàn)制進行編制，體現(xiàn)企業(yè)制，體現(xiàn)企業(yè)籌措現(xiàn)金、生籌措現(xiàn)金、生成現(xiàn)金的能力。成現(xiàn)金的能力。ROI CalculationFlex leasing 10 injection molding machines from one supplier currently, the monthly rental cost is $6K per unit. Now Flex want to buy 10 set machines instead of lease, total investment is $2500K. The stand

12、ard useful life of the machine is 5 years.1. How about the ROI of this investment?2. If the current project remaining lifecycle is 4 years, should we buy the new machines?Answer 1st:Rental cost=10*$6K*12=$720KDepr. cost=$2500K/5=$500KOP =$720K-$500K=$220KROI=($720K-$500K)/$2500K*100% =8.8%ROI=8.8% is acceptableAnswer 2nd :Rental cost=10*