Become grounded in all the principles of corporate finance  在财务管理原则方面打下牢固的基础  Reduce the risk of financial errors in managerial decision making  减少管理决策中的财务错误  Learn how accounting and bookkeeping

Module one

**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

 Flow of 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 in activities  or 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 and commercial 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 and Financial Analysis

资产分类，使用寿命和折旧率

Asset Classification, Useful Life and Depreciation 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 at  the 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 The business Plan. 

决定计划与预算的关键因素

Key Determinants of the Budget/Business Plan

用集团公司/分部预算指导生产线的预算

 Group/Division Budget Guidance To Plants 

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 to factory 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

Appropriation

资本预算运用

Form： Appropriation Control

资本预算控制