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| 模块一 Module one 通过练习确定学习目标 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 |
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