FINANCIAL MANAGEMENT SKILL财务治理技能 2021年09月12日Aaron Wang22议题 - AGENDAu导言及基本概念 Introduction and Basic Conceptsu资产负债表 - Balance Sheet u损益表 - Profit & Lossu现金流量表 Cash Flow Statementu基本财务比率及报表评判 Basic Financial Ratios and Financial Statement Evaluationu投资评判初步 Basic Investment Appraisalu终止部分 - Conclusion33 Introduction and Basic Conceptsu导言及基本概念 Introduction and Basic ConceptsuIntroductionuFinanceOrganizationuFinanceActivityuOthertopics44uThis training will allow you to understand：wFinanceFunctionwConceptofFinancialKPIs(Revenue,DM,DL,VOH,FOH,SG&A,OI,OCF,EBITDA,DOH,DSO,DPO,Incremental,etc.)wBS,P&LandCashFlowStatementswConceptsofFinancialStatementEvaluationandInvestmentAppraisal Introduction and Basic Concepts55MinimizeWorkingCapitalMaintainStrongCashFlowPayDebtsAsTheyAreDueIncreaseLiquidityMaintainStrongFinancialPositionIncreasedReturnOnInvestmentReducedCostsIncreasedSalesIncreasedGrowthRateGenerate IncomeAndProfitCurrentProfitIncreaseCurrentProfitIncreaseIncreaseOfReturnOnInvestmentIncreaseLiquidityMinimizingCapitalExpendituresMeetingTheDay-to-dayBusinessNeedsVersusVersusVersusVersusWhileWhileCurrentSalesIncreaseSalesGrowthSalesGrowthCurrentProfitIncreaseGrowingTheBusinessReducingCosts“If we cannot measure, we cannot improve” Introduction and Basic ConceptsGoal of the Firm66 Introduction and Basic Conceptsu导言及基本概念 Introduction and Basic ConceptsuIntroductionuFinanceOrganizationuFinanceActivityuOthertopics77AVP of Finance Asia PacificISr. Mgr. - Treasury Asia PacificJTreasury Supervisor Asia PacificKTreasury Analyst Asia PacificEManager - CADA Asia PacificFFin. Planning Analyst Asia PacificGManager ISSC SuzhouChina (Team of 25)HDirector ISSC Pune AP Region (Team of 50)PDirector of Finance North Asia (Team of 5)QCountry Controller India (Team of 5)RFinance Manager (20%) TaiwanSTax Manager Asia PacificMTax Manager Australia / NZ & SEANTax Manager North AsiaOTax ManagerIndiaLDirector Intl Tax Asia PacificCCorp. AccountAustralasia / SE AsiaDCountry ControllerSingapore/MalaysiaBDirector of Finance Australasia / SE AsiaRegional capabilities with local talent leading to organizational capacity and significant savings. Introduction and Basic ConceptsAsia Pacific Corporate Finance Organization88AFinancialControllerBFinAccountingManagerGFPAandCostingManagerHFPA&FACAPAcctDARAcctFGLandTaxICostingsupervisorJCostAccountantECashierandT&EKStatisticianLFLDP SZ Fin Official H/C: 12 FLDP: 1 Fin controller: 1 Manager: 2Financial analyst: 1 Accountant: 5Cashier and T&E: 1 Statistician: 1 Introduction and Basic ConceptsPlant Finance Structure99 Introduction and Basic Conceptsu导言及基本概念 Introduction and Basic ConceptsuIntroductionuFinanceOrganizationuFinanceActivityuOthertopics1010 Introduction and Basic ConceptsuAccountinguBooking(AP,AR,GL,FA)uTaxationuStatutoryReportinguGroupReportinguControlling uCostinguReporting(FP&A)uInternalControl(SOXandCSA)uPolicyandProcessOptimizationController is the one who close the door.1111 Introduction and Basic ConceptsuBusiness PartnershipVisionStrategyBudgetForecastuOthersuTreasuryuM&AuRiskManagementuInsuranceuAuditinguComplianceuHedgingu.1212 Introduction and Basic Conceptsu导言及基本概念 Introduction and Basic ConceptsuIntroductionuFinanceOrganizationuFinanceActivityuOthertopics1313E.g.FixedAssets1.Transaction2.F/SMonthlyclosingchecklist Introduction and Basic ConceptsFinancial Statement ProcessDebitsexpensesassetsCreditsrevenueliabilitiesownersequity1414uStrategicPlan(annualprocessFebtoJun)w5yearprojectionsforSales&CapitalSpendingand3yearprojectionforOperatingProfituProfitPlan(annualprocessSepttoDec)wByledger,completeP&LandB/Sforecastbymonth)lIncludesCostofQuality,CostSavingsandEconomicsprojectionsuRollingForecast(doneeachmonth)wByledger,completeP&LandB/SforecastbymonthlIncludesCostofQuality,CostSavingsandEconomicsprojectionsuFinalResultswByledger,completevariancereportingtoforecast(closein3workdays)Results are reported by location, by region, by business, by sector and then total company. Introduction and Basic ConceptsPlanning & Reporting Overview1515Operating Results Income Statement1616Operating Results Income Statement“Isolating FX vs. Performance” Results1717议题 - AGENDAu导言及基本概念 Introduction and Basic Conceptsu资产负债表 - Balance Sheet u损益表 - Profit & Lossu现金流量表 Cash Flow Statementu基本财务比率及报表评判 Basic Financial Ratios and Financial Statement Evaluationu投资评判初步 Basic Investment Appraisalu终止部分 - Conclusion1818资产负债表 Balance sheet负债资产=负债+全部者权益全部者权益资产1919举例 :资产负债表 -创立一个公司 - Example : Balance Sheet - Creation of a company货币资金 : 100全部者权益 : 100资金来源何处.Wheredoescashcomefrom.资金去向何处.Wheredoescashgo.为我们创立的公司注入资金100-We create a company by injecting cash 100Cash : 100Equity : 1002020资产负债表 公司开办 Balance sheet - The company starts 货币资金 : 40全部者权益 : 100房屋 : 60购买房屋花去资金60-We purchase a building paid with cash for 60Building : 60Cash : 40Equity : 1002121资产负债表 连续经营 Balance sheet - And it goes on.货币资金 : 40全部者权益 : 100房屋 : 60设备 : 20借款融资20来购买设备-We purchase equipments financed by credit for 20融资借款 : 20Building : 60Equipments : 20Cash : 40