财务核心管理与财务知识分析成本.ppt

* * * * * * * * * * * * ? 2000 - Simpler, Inc. 财富就是伴随产权制度的变迁而转移和分配或再分配的，我们经常说的社会革命都只解决了一个问题，即财富转移和分配问题，而没有解决另外一个更重要，更核心的问题，即怎样创造财富？怎样创造价值的问题 商人和企业家在社会的发展中不断进化，制度不断演变，不断创新，会计和财务管理作为商人经商和企业管理一种日常技术和方法也不断变化和进步，但归根到底，受两个最最根本因素的影响最大即产权和金融 * ? 2000 - Simpler, Inc. 没有动画 增加控制的价值 控制1： 采购数量，以产定供 控制2： 应付款， 避免财务损失 控制3： 生产领料，控制成本 控制4： 产品入库，以需定产 控制5： 销售发货，满足需求 控制6： * * * * * * * ? 2000 - Simpler, Inc. * 权益利润率 = 销售利润率 ×资产周转率 ×财务杠杆 * * 1，把资本与资本主义混淆；2， * * * * * * * * Responsibility Center View: Business views based on assumptions that the enterprise has designated certain internal organizational units and assigned those units responsibility for managing/controlling costs (e.g. cost centers), profits (profit centers), projects, etc.. Overhead/Direct Cost View: This business view focuses on tracking the purposes for which costs are incurred. Direct costs are incurred in the production or acquisition of the goods and/or services that an enterprise will sell in the marketplace. Overhead costs are incurred in the conduct of business, but can’t, in an economically feasible way, be traced to the goods or services to be sold. Profitability View: This business view looks at the profitability of a particular segment of an enterprise’s business. PCA lets you analyze internal profit and loss for a profit center. This makes it possible to evaluate different areas or units within the enterprise. Strategic View: This business view focuses on gathering and analyzing information relevant to strategic decision-making. It is beneficial to start thinking of your controlling business questions along these lines. Further explanation of each of these Controlling business views in Unit 4: CO Business Views and Costing Methods. * * * ? 2000 - Simpler, Inc. * * * * * * * * * * * * 致力于管理实践，打造卓越经理人！ 地表径流 蒸腾 蒸发 蒸发 水汽输送 什么是现金流？怎么管理现金流？ 上善若水 “上善若水。水利万物而不争，处众人之所恶，故几于道。居善地，心善渊，与善仁，言善信，正善治，事善能，动善时。夫唯不争，故无尤。” 水的特征：一曰守拙； 二曰齐心；三曰坚忍； 四曰博大；五曰灵活； 六曰透明；七曰公平。 致力于管理实践，打造卓越经理人！ 致力于管理实践，打造卓越经理人！ 企业的钱都用来干什么啦？ 采购 存货 应收