高级非财务经理的财务管理课程

　　　高级非财务经理的财务管理课程

Finance Workshop for Non-financial Executives

Gain a complete understanding of the principles of corporate 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 flow to learning how to create value

on a corporate level, this comprehensive program covers all the principles

of corporate finance.

Through the effective use of actual case studies and annual reports of

major U.S&P.R.C. companies,

you’ll come away with a firm grasp of the principles of corporate finance.

You’ll be better equipped to speak and interact intelligently with finance

colleagues…make more informed business decisions...analyze financial

statements with new clarity...know the workings of the financial

markets…and understand that the core purpose of your firm is to 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 Will Benefit



学习收益

▪ 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 work

▪ 了解会计与薄记的工作

▪ Discover the ins and outs of financial statements and what 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 of accounting 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 corporate finance,

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 investment opportunities

▪ 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 right buy/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 by vendors

▪ 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 financial goals

▪ 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 and accrual

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 understanding financial

statements...SEC requirements...forms and meanings of the Auditor's

Opinion...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: the organization as an

investment tool...classes of investors...WACC and EVA...the importance

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 financial ratios to

assess liquidity, profitibility, levrage and risk...the DuPont

formula...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 using budgets...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 and applying 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 capital budgets...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 and financial

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/price risks:

categorizing costs to make better decisions...determining break-even

levels of quantity, price and cost...understanding "operating

leverage"

▪

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 Should Attend

Experienced managers, general managers, directors, vice presidents and top

executives in sales, marketing, production and manufacturing...as well as

those in managerial positions (and up) throughout the organization who need

a background in the principles of corporate finance.

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：



|模块一 |案例：制造费用基础 |

|Module one |Exercise: Burden Bases |

| |作业成本 |

|通过练习确定学习目标 |Activities-Based Costing(ABC) |

|Objective by exercise |作业成本 案例研究 |

|现金流 |ABC Case Study |

|Cash flow |公司计划的过程 |

|现金周期 |Corporate Planning Process |

|The cash cycle |图表：公司计划内容模型 |

|资金流 |Chart: Business planning content|

|Flow of funds |model |

|财务管理的两个基本问题 |图表：计划致胜 |

|Two basic financial questions |Chart: PLAN TO WIN |

|在损益表上发现信息 |表：远景---客户热情的建立 |

|Information found on the income |Table: vision-total customer |

|statement |enthusiasm |

|在资产负债表发现的信息 |为公司编制计划 |

|Information found on the balance|Budgeting at the firm |

|sheet |年度预算 |

|资产负债表 |The Annual Budget |

|The balance sheet |自下而上的预算过程 |

|损益表与资产负债表的关系 |The Budget As “Bottom –up” |

|The relationship between |Process |

|流动资金与现金周转 |企业预算与计划的管理 |

|Working capital and cash cycle |Relationship Between Budget and |

|财务报告 |The business Plan. |

|Financial report |决定计划与预算的关键因素 |

|案例：净收入表 |Key Determinants of the |

|Sample: net income statement |Budget/Business Plan |

|案例：资产负债表 |用集团公司/分部预算指导生产线的 |

|Sample: balance sheet |预算 |

|盈利能力的度量 |Group/Division Budget Guidance |

|Measurement of profitability |To Plants |

|案例：ROI与RONA的比较 |产量 |

|练习：盈利能力的度量 |Production Volumes |

|Exercise: measurement of |生产线的预算 |

|profitability |Plants Budget |

|了解讯息， |公司预算类别 |

|Well-known |The Firm Budget Categories |

|共享知识 |直接人工预算 |

|Share-knowledge |direct labour budget |

| |与人工有关的成本制定 |

|模块二 |Labor-related costs development |

|Module two |实际与预算的报告 |

| |Reporting performance vs budget |

|成本分类 |案例： 预算报告 |

|Costs classifications |Exercise: Budget Report |

|按作业或产量变化的分类 |团队练习 |

|Costs classified by changes in |Team Exercise |

|activities or volume |团队练习一 |

|练习案例：贡献与结构性成本 |Team exercise one |

|Exercise: contribution and |团队练习二 |

|structured costs |Team exercise two |

|制造成本 |模块四 |

|Manufacturing costs |Module Four |

|制造费用帐户设计 |确定目标 |

|Burden accounts design |Objective |

|练习案例：制造费用 |盈亏平衡分析 |

|Exercise: manufacturing expenses|Break-Even Analysisi |

|总成本 |练习:盈亏平衡点分析 |

|Total costs |Exercise：Break-Even（BEP） |

|练习案例：工程，制造与商业成本 |练习:降价 |

|Exercise: engineering, |Exercise：Price Reduction |

|manufacturing and commercial |本-量-利分析总结 |

|costs |Summary Costs/Volumes/Profits |

| |Analysis |

|跨国公司特有的业务术语 |营运杠杆 |

|Special terminology for mncS |Operating Leverage |

|图表：运营贡献与结构性成本 |案例:营运杠杆 |

|Chart：Contribution and |Exercise: Operating Leverage |

|Structural Costs | |

|图表：收入与成本 |标杆 |

|Chart：Revenue and Costs |Benchmarking |

|折旧与摊销 |投资驱动原 |

|Depreciation and amortization |Investment Drivers |

|资本支出 |单位成本驱动原 |

|Capital expenditure |Units Costs Drivers |

|折旧方法 |常见问题 |

|Methods of depreciation |General questions |

|双倍余额递减法 |精益/同步财务 |

|Double decline balance method |lean/synchronous financial |

|分步直线折旧法 |精益/同步制造 |

|Multiple straight Line Methods |lean/synchronous manufacturing |

|折旧方法对于税收和财务的影响 |缩短精益制造交付周期 |

|Depreciation Methods Used for |Lean Manufacturing\Lead Time |

|Tax and Financial Analysis |ReductionN |

|资产分类，使用寿命和折旧率 |传统组织转换到工厂关注的概念 |

|Asset Classification, Useful |Traditional organization |

|Life and Depreciation Rates |transition to factory focus |

|资本化与费用化 |concept |

|Capitalized and Expensed |总成本方法 |

|工装管理与摊销 |Total costs approach |

|Methods of Tools Amortizations |预测比较 |

|模块三 |Forecast comparison |

|Module three |模块五 |

|目标 |Module Five |

|Objective |Objectives |

|制造费用 |确定目标 |

|Burden |Project Selection |

| |项目选择 |

| |Appropriation |

| |资本预算运用 |

| |Form： Appropriation Control |

| |资本预算控制 |

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