外企财务知识培训课件.pptx

1、你想成为一名总经理甚至总裁吗？总裁应具总裁应具备什么样备什么样的技能？的技能？你对财务了解多少？AccurateBudgetRight DecisionGood PlanStrong ExecutionWhat Lead to Success BusinessFinancial SupportFinance Team OrganizationResponsibility of FinanceHow Flex Run BusinessFinancial Statement&ROIDistribution of Finance Support Team GL&CFT Team Tax Non Op

2、eration Support Other Combined WorkDirectorDirectorManagerManagerTeam of MECH FinanceOverall Overall SupportSupportCustomer Customer SupportSupportFitbitFitbitNon-Non-FitbitFitbitFOLFOLFunction Function SupportSupportInventory Inventory/GL/GLAR/APAR/APFA/MOSFA/MOSAccountantAccountantFinance Team Org

3、anizationResponsibility of FinanceHow Flex Run BusinessFinancial Statement&ROIResponsibility of FinanceSafeguard AssetsImprove ProfitabilitySupport Business StrategySafeguard Assets1Raw MaterialRaw Material2ProductsProducts3EquipmentEquipment4Cash Flow ManagementCash Flow ManagementAnnual Cycle Coun

4、t!Annual Cycle Count!Improve ProfitabilityReduce CostReduce Resource/Budget ControlImprove EfficiencyOptimization/StandardizationIncrease RevenueIncrease Business/InvestmentPrepare Management ReportFinancial Analysis ReportStrategy SimulationBest decision makingSupport Business StrategySet Goals,Exp

5、ectations,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 problemsAnalyze root causeAdvise solutionStandardize

6、ProcedureReduce loss and riskCommunicationCoordinationOrganizationSupervisionStandardizationFinancial statementManagement reportStrategy supportFOL forecast&review Financial controlKey Financial Vocabulary You Should KnowFinance Team OrganizationResponsibility of FinanceHow Flex Run Business（deleted

7、 several slides)Financial Statement&ROIFinance&Function teamsReview and finalize FOL Volume&Sales Forecast Function Cost Forecast Validate&update forecastTeam InvolvedMid of month3rd week of monthLast week of month1st week of 2nd monthIdentify the goal for each Dept.;Implement plan more effectively;

8、Better control to reduce risks;Evaluate the performance of each Dept.Why Need to Do FOLGAM&CS All function teamsManagementTimelineTwice/Qtr1st and the 3rd monthCustomer P&L Forecast ReviewFinance Team OrganizationResponsibility of FinanceHow Flex Run BusinessFinancial Statement&ROIFinancial Statemen

9、t Balance Sheet Statement/资产负债表 Income Statement/损益表（利润表）Cash Flow Statement/现金流量表Balance Sheet Statement/资产负债表资产负债表资产负债表是反映企业在某一特定日资产负债表是反映企业在某一特定日期（如月末、季末、年末）全部资产、期（如月末、季末、年末）全部资产、负债和所有者权益情况的会计报负债和所有者权益情况的会计报表表。资产反映由过去的交易、事项形成并由企资产反映由过去的交易、事项形成并由企业在某一特定日期所拥有或控制的、预期会业在某一特定日期所拥有或控制的、预期会给企业带来经济利益的资源。

10、给企业带来经济利益的资源。负债反映在某一特定日期企业所承担的、负债反映在某一特定日期企业所承担的、预期会导致经济利益流出企业的现时义务。预期会导致经济利益流出企业的现时义务。所有者权益是企业资产扣除负债后的剩余所有者权益是企业资产扣除负债后的剩余权益，反映企业在某一特定日期股东权益，反映企业在某一特定日期股东(投资投资者者)拥有的净资产的总额。拥有的净资产的总额。遵循会计恒等式：遵循会计恒等式：”资产资产=负债负债+所有者权益所有者权益”Income Statement/损损益表益表利润表是反映利润表是反映企业在一企业在一定定会会计期间计期间经经营营成果的报表。成果的报表。解释、评价解释、评价

11、和预测企业和预测企业的经营成果的经营成果和和获利能获利能力力。利润表编制的利润表编制的原理原理是是“收收入入-费用费用=利利润润”的的会计平会计平衡公衡公式。式。Cash Flow Statement/现现金流量表金流量表反反映企业在一映企业在一定定时时期内经营、期内经营、投资和筹资活投资和筹资活动对其动对其现金增现金增减变动减变动的影响。的影响。从从现金角度对现金角度对企企业业偿债能力偿债能力和和支付能力支付能力作作出更可靠、更出更可靠、更稳健的评价稳健的评价。根据现金收付根据现金收付实现制实现制进进行编行编制，体现企制，体现企业业筹措现金、生筹措现金、生成现金的能成现金的能力。力。ROI

12、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 standard useful life of the machine is 5 years.1.How about the ROI of this investment?2.If the

13、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*$6K*12=$720KDepr.cost=$2,500K/4=$625KOP=$720K-$625K=$95KROI=($720K-$625K)/$2500K*100%=3.8%ROI=3.8%is NOT acceptable祝祝大大家生活愉快家生活愉快新新一一年工作顺利！年工作顺利！THANKS Keep Learning