外企财务知识培训课件

你想成为一名总经理甚至总裁吗？总裁应具备什么样的技能？你对财务了解多少？你想成为一名总经理甚至总裁吗？总裁应具备什么样的技能？你对财0AccurateBudgetRightDecisionGoodPlanStrongExecutionWhatLeadtoSuccessBusinessFinancialSupportAccurateRightDecisionGoodPla1FinanceTeamOrganizationContentResponsibilityofFinanceHowFlexRunBusinessFinancialStatement&ROIFinanceTeamOrganizationConte2

GBSSZ&IndiaTeamDistributionofFinanceSupportTeamCampusZhuhaiTeamMECHZhuhaiMultekZhuhaiPCBAZhuhai

GL&CFT

Team

Tax

NonOperationSupport

OtherCombinedWorkDistributionofFinanceS3DirectorManagerTeamofMECHFinanceOverallSupportCustomerSupportFitbitNon-FitbitFOLFunctionSupportInventory/GLAR/APFA/MOSAccountantDirectorManagerTeamofMECHFi4FinanceTeamOrganizationContentResponsibilityofFinanceHowFlexRunBusinessFinancialStatement&ROIFinanceTeamOrganizationConte5ResponsibilityofFinanceSafeguardAssetsImproveProfitabilitySupportBusinessStrategyResponsibilityofFinanceSafeg6SafeguardAssets1RawMaterial2Products3Equipment4CashFlowManagementAnnualCycleCount!SafeguardAssets1RawMaterial27ImproveProfitabilityReduceCostReduceResource/BudgetControlImproveEfficiencyOptimization/StandardizationIncreaseRevenueIncreaseBusiness/InvestmentImproveProfitabilityReduceCo8PrepareManagementReportFinancialAnalysisReportStrategySimulationBestdecisionmakingSupportBusinessStrategySetGoals,Expectations,andStandardsSettargetforfunctionteamsManagementreviewandcommitmentMakeplansMonitorProgress&ActualResultsImplementationprogress&actualtrackingFindoutandhelpsolvetheproblemsResultsassessmentPrepareManagementReportFinan9KeyRoleofFinanceFindoutproblemsAnalyzerootcauseAdvisesolutionStandardizeProcedureReducelossandriskCommunicationCoordinationOrganizationSupervisionStandardizationFinancialstatementManagementreportStrategysupportFOLforecast&reviewFinancialcontrolKeyRoleofFinanceFindoutpr10KeyFinancialVocabularyYouShouldKnowKeyFinancialVocabularyYouS11FinanceTeamOrganizationContentResponsibilityofFinanceHowFlexRunBusiness（deletedseveralslides)FinancialStatement&ROIFinanceTeamOrganizationConte12Finance&FunctionteamsReviewandfinalizeFOL1234Volume&SalesForecastFunctionCostForecastValidate&updateforecastTeamInvolvedMidofmonth3rdweekofmonthLastweekofmonth1stweekof2ndmonthIdentifythegoalforeachDept.;Implementplanmoreeffectively;Bettercontroltoreducerisks;EvaluatetheperformanceofeachDept..WhyNeedtoDoFOLGAM&CSAllfunctionteamsManagementTimelineTwice/Qtr1standthe3rdmonthFinance&FunctionteamsReview13CustomerP&LForecastReviewCustomerP&LForecastReview14FinanceTeamOrganizationContentResponsibilityofFinanceHowFlexRunBusinessFinancialStatement&ROIFinanceTeamOrganizationConte15FinancialStatementBalanceSheetStatement/资产负债表IncomeStatement/损益表（利润表）CashFlowStatement/现金流量表FinancialStatementBalanceSh16BalanceSheetStatement/资产负债表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、负债和所有者权益情况的会计报表。

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、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权益，反映企业在某一特定日期股东(投资者)拥有的净资产的总额。

遵循会计恒等式：”资产=负债+所有者权益”BalanceSheetStatement/资产负债17IncomeStatement/损益表利润表是反映企业在一定会计期间经营成果的报表。解释、评价和预测企业的经营成果和获利能力。利润表编制的原理是“收入-费用=利润”的会计平衡公式。IncomeStatement/损益表利润表是反映企业18CashFlowStatement/现金流量表反映企业在一定时期内经营、投资和筹资活动对其现金增减变动的影响。从现金角度对企业偿债能力和支付能力作出更可靠、更稳健的评价。根据现金收付实现制进行编制，体现企业筹措现金、生成现金的能力。CashFlowStatement/现金流量表反映企19ROICalculationFlexleasing10injectionmoldingmachinesfromonesuppliercurrently,themonthlyrentalcostis$6Kperunit.NowFlexwanttobuy10setmachinesinsteadoflease,totalinvestmentis$2500K.Thestandardusefullifeofthemachineis5years.1.HowabouttheROIofthisinvestment?2.Ifthecurrentprojectremaininglifecycleis4years,shouldwebuythenewmachines?Answer1st:Rentalcost=10*$6K*12=$720KDepr.cost=$2500K/5=$500KOP=$720K-$500K=$220KROI=($720K-$500K)/$2500K*100%=8.8%ROI=8.8%isacceptableAnswer2nd:Rentalcost=10*$6K*