为保障集团财务资源使用效益和效率

为保障集团财务资源使用效益和效率

华贸植惊货运有限公司

酎务一姿他系

机密文件，慎勿外泄

2006年第一版

目录

前言..............................................................................................11

一、公司的发展战略0林与财务工作的关乐.....................................................11

I.1财务的定义_______________________________________________________________________________

................................................................................................................................................................11

1.2未来三年公司发展战略目标...........................................................11

1.2.1先占有市场，再整合利泗........................................................11

1.2.2先做大，再做强.................................................................11

1.2.3创建龛息的黄工绩效考评体系...................................................II

1.3支持，服务企业战啧发展日林的集团财务工作原则..................................12

1.3.1树立以创造价值为导句的财务工作思想和原则.................................12

1.3.2以侨住为导向的财务体条职责分斛________________________________________________

.........................................................................................................................................................12

1.3.3财务如短、流程和体余层次分明、条理清晰，目标合适并明确

.........................................................................................................................................................12

1.3.5定立产格和合理的内部控制体系................................................12

1.3.7注重褥本的需求、规划、成本和回报...........................................13

1.3.8注重财务人力贲源的挑划，提升能交付前好姑果的管理去.....................13

1.3.9件选和维护业绩至上的企业文化................................................13

二、财务管理的五个功能：密金、结算、会计，预算和分析...................................13

2.1一般理解和认诙.......................................................................13

2.2进一步的认识.........................................................................13

2.3济金...................................................................................14

2.3.1集团对资金的定义...............................................................14

2.3.2集团褥金管理思想...............................................................14

2.3.3集团祢金管理目标体余..........................................................14

2.3.4米金调也中心_______________________________________________________________________

.........................................................................................................................................................15

2.3.5资会对业务发展的支持保障--------------------------------------------------------

.........................................................................................................................................................15

2.3.6资金配五和使用原则----------------------------------------------------------------

.........................................................................................................................................................15

2.4结算...................................................................................16

2.4.1结算的定义.......................................................................16

2.4.2每算的功能和作用...............................................................16

2.4.3结算环境.........................................................................16

2.5会计...................................................................................17

2.5.1合计的定义.......................................................................17

2.5.2集团会计体系-----------------------------------------------------------------------

.........................................................................................................................................................17

2.5.3会讨管理原则_______________________________________________________________________

.........................................................................................................................................................17

2.5.4内部控制.........................................................................17

2.6预算...................................................................................18

2.7分析...................................................................................19

2.7.1理斛和认识.......................................................................19

2.7.2财务分析的作用.................................................................19

2.7.3财务分析执行人.................................................................19

2.7.4互动的影响......................................................................20

三、展开r一入资金............................................................................20

3.1网络财务经理电话会议...............................................................20

3.1.1认诙和理斛......................................................................20

3.1.2规定议题........................................................................2。

3.1.3临时议题.........................................................................20

3.1.4财务管理灾议书.................................................................20

3.1,5局限性和景终责任..............................................................21

3.2现金流量预测.........................................................................21

3.2.1认识和理斛......................................................................21

3.2.2预测责任人......................................................................21

3.2.3预测依据f-J...............................................................................................................21

3.2.4预测依据fxj...............................................................................................................21

2

3.2.5预测依据「三）.................................................................22

3.2.6预测依据（^J）...............................................................................................................22

3.2.7预测的工作流程.................................................................22

3.2.8预测准确率......................................................................22

3.3舜全调死中心.........................................................................23

3.3.1功能..............................................................................23

3.3.2目标..............................................................................23

3.3.3组狼..............................................................................23

3.4贲金的同管理信息余统...............................................................23

3.4.1功能..............................................................................23

3.4.2佶急条钝的开发和维护..........................................................23

3.4.3应用和维护......................................................................24

3.4.4实卷计划........................................................................24

3.5人民币网上企业银行和账户管理________________________________________________________

................................................................................................................................................................24

3.5.1认诙和理警......................................................................24

3.5.2使用网上企业银行开户制度________________________________________________________

.........................................................................................................................................................24

3.5.3发票上提供的开户径行信亳---------------------------------------------------------

.........................................................................................................................................................24

3.5.4人民币基本账户.................................................................25

3.5.5其它银行账户_______________________________________________________________________

.........................................................................................................................................................25

3.5.6恭止行为.........................................................................25

3.6春金（院内卷户信用管理）...........................................................25

3.6.1组钗体米.........................................................................25

3.6.2蛤账时同控制______________________________________________________________________

.........................................................................................................................................................25

3.6.3资金支付协议_______________________________________________________________________

.........................................................................................................................................................26

3.6.4蛤账基准时间______________________________________________________________________

3

.........................................................................................................................................................26

3.6.5收款指标和工作分析____________________________________________________________

.........................................................................................................................................................26

3.6.6发出对跟清单的时效控制....................................................26

3.6.7运靠“二次确认”时效捡制.....................................................26

3.6.8问题客户报告制度...........................................................27

3.6.9核销单、退税单管理____________________________________________________________

.........................................................................................................................................................28

3.6.10收款总线理负责制_____________________________________________________________

.........................................................................................................................................................28

3.6.11网络财务线理会议_____________________________________________________________

.........................................................................................................................................................28

3.7密会（障外代理信用管理J......................................................................................................28

3.7.1定义和理斛..................................................................28

3.7.2海外代理管理制度...........................................................28

3.7.3业务和财务人力济源也置....................................................29

3.7.4海外代理协•议___________________________________________________________________

.........................................................................................................................................................29

3.7.5蛤账时间控制___________________________________________________________________

.........................................................................................................................................................29

3.7.6对账时效控制___________________________________________________________________

.........................................................................................................................................................29

3.7.7遇.列国唯处理___________________________________________________________________

.........................................................................................................................................................30

3.7.8适奈表的“二次确认”.........................................................30

3.7.9编制收款指标和分析题......................................................31

3.7.10财务关东协碉会............................................................31

3.8春全（假收应付隐性损失J.....................................................................................................31

3.8.1认诙和理解..................................................................31

3.8.2应收隐性损失的定义------------------------------------------------------------

.........................................................................................................................................................31

4

3.8.3应付晦性拍大r就称为应付性收在）的定义..................................31

3.8.4工作实践....................................................................31

3.9赛金（侏律诉讼）---------------------------------------------------------------------------------------------

................................................................................................................................................................32

8、展开（二）:结算...........................................................................33

4.1架构，御门和产品）设笈_____________________________________________________________

................................................................................................................................................................33

4.2结算余绕初始化设置..............................................................34

4.2.1应收、应付客户代码没五....................................................34

4.2.2成本项q对应”用友会计科目代碍''设置......................................34

4.2.3部门设正....................................................................34

4.2.4外巾化率设丑___________________________________________________________________

.........................................................................................................................................................34

4.2.5外币币种设置___________________________________________________________________

.........................................................................................................................................................34

4.2.6用友凭证类别对应银杼科目代码设置.........................................34

4.3转算流程.........................................................................35

4.4海运出口结算.....................................................................36

4.4.1开发票和发票管理--------------------------------------------------------------

.........................................................................................................................................................36

4.4.2海运出o结算___________________________________________________________________

.........................................................................................................................................................36

4.4.3业务报表的制作.............................................................37

4.4.4确认船公司运去和应份账款-----------------------------------------------------

.........................................................................................................................................................37

4.4.5确认应收账款___________________________________________________________________

.........................................................................................................................................................37

4.4.6各条绕间的相互转换及校校_____________________________________________________

.........................................................................................................................................................38

4.4.7关键拄制点..................................................................38

4.5海运进。结算.....................................................................38

5

4.5.1开发票--------------------------------------------------------------------------

.........................................................................................................................................................38

4.5.2发票管理....................................................................39

4.5.3成本标作.....................................................................39

4.5.4收入确认.....................................................................39

4.5.5业务报表的制作.............................................................40

4.5.6各条绕间的相互后换及枝脍_____________________________________________________

.........................................................................................................................................................40

4.6・空运出口姑算.....................................................................41

4.6.1发票内泰的预录人...........................................................41

4.6.2杷录入的收入去用制作成业务发票______________________________________________

.........................................................................................................................................................41

4.6.3其他业务发票-------------------------------------------------------------------

.........................................................................................................................................................42

4.6.4代开发票....................................................................42

4.6.5发票修改和作废________________________________________________________________

.........................................................................................................................................................42

4.6.6发票管理....................................................................42

4.6.7超运单成本录入，调整及查询...............................................42

4.6.8业务报表的制作.............................................................43

4.6.9航空公司退会的确认及应付账改的确认...............................................44

4.6.9各系统间的相互转换及校核_____________________________________________________

.........................................................................................................................................................44

4.6.10航空公司运单的管理.......................................................44

4.6.11由核设置....................................................................44

4.7•空运进。结算.....................................................................45

4.7.1开票系统参数设定...........................................................45

4.7.2发票.........................................................................45

4.7.3成本系统参数设定...........................................................46

4.7.4•宴运进口成本--------------------------------------------------------------------

.........................................................................................................................................................46

6

4.7.5各系钝间的转换和校检.......................................................46

4.7.6为位设五.....................................................................47

五、会计.....................................................................................47

大、预算.....................................................................................47

七、分析.....................................................................................47

7.1盈利分析..........................................................................47

7.1.1佐塔•网点盈利分析...........................................................47

7.1.2产品盈利分析___________________________________________________________________

.........................................................................................................................................................47

7.1.3爸户盈利分析___________________________________________________________________

.........................................................................................................................................................47

7.2，普运杠杆分析.....................................................................47

7.2.1毛利率分析(ROS).......................................................................................................47

7.2.2去用率分析(EOG).......................................................................................................48

7.3营运招标分析.....................................................................48

7.3.1应收账周转率分析...........................................................48

7.3.2非珞准眼龄分析.............................................................48

7.3.3现金流量预测差异分析......................................................48

7.4及贲回报/股东收笈分析...........................................................48

7.4.1净赛产回报率-------------------------------------------------------------------

.........................................................................................................................................................48

7.4.2滚动流动密金叔人回报率....................................................48

7.4.3预算执行分析................................................................48

人、财务管理姐织体系......................................................................49

8.I认出和理解__________________________________________________________________________

................................................................................................................................................................49

8.2财务管理的姐织原则..............................................................49

8.3票团财务管理组物体条...........................................................49

九、集中与分数相结合财务管理体制.........................................................50

9.1定义...............................................................................50

9.2对集中的认诙和理解..............................................................50

7

9.3对分散的认记和理瞥..............................................................51

9.4财务管理体制和财务关系-------------------------------------------------------------

................................................................................................................................................................51

9.5集中管理主要事项--------------------------------------------------------------------

................................................................................................................................................................51

9.6分数管理主要事项__________________________________________________________________

................................................................................................................................................................52

十、激励机制与财务管理....................................................................53

10.1政策..............................................................................53

10.2激麴方式____________________________________________________________________________

................................................................................................................................................................53

10.3禁止.............................................................................53

10.4绩效考评___________________________________________________________________________

...................................................................................................................................................