精益生产账务指标设定PPT课件.pptx

Netsales77 489 00 COGS65 531 00 Distributioncost6 919 00 AdminExpense1 502 00 OtherExpense0 00 Othercurrentassets0 00 AccountReceivable6 527 00 Inventory2 604 00 Cash1 142 00 GrossMargin11 958 00 Totalexpense8 421 00 TotalCurrentAssets10 273 00 FixedAssets19 497 00 Longterminvestment0 00 Financesubsidiaries0 00 OtherAssets NetProfit3 537 00 FinanceExpense793 00 OtherIncome503 00 Netsales77 489 00 TotalAssets29 7 70 00 NetProfitbeforeTax3 247 00 Taxes1 210 00 InventoryTurnover29 76 Netsales77 489 00 AssetsTurnover2 60 Netprofitmargin2 63 Netprofitaftertax2 037 00 ReturnonAssets6 84 84 57 8 93 15 43 10 87 4 56 4 19 100 1 DUPONTANALYSIS EXAMPLE 3 23 2020 1 IncomingStatement BalanceSheet CashFlowStatement Liquidity Profitability Operatingcapability 2 THREEFINANCESHEETS 3 23 2020 2 3 Set up 1 Inventoryturn overrate 3库存周转率2 Inventoryturn overdays 120day库存周转天数3 Accountreceivableturn overrate 3应收帐款周转率4 Accountreceivableturn overdays 100day应收帐款周转天数5 Operatingcycle Inventoryturn overdays Accountreceivableturn overdays 200营业周期 存货周转天数 应收帐款周转天数6 Currentassetsturn overrate 1流动资产周转率7 Totalassetsturn overrate 0 8总资产周转率8 Returnofassets 0 08资产净利率 总资产报酬率 9 Sales netprofitmargin 0 1销售净利率10 Sales grossprofitmargin 0 15销售毛利率11 Totalassetscashrecyclerate 0 06全部资产现金回收率12 EBITmargin 0 14EBIT OPERATINGEXPENSES GROSSPROFIT息税前利润率 13 Liquidity currentration 200 流动比率14 Quickratio 1 0速动比率15 Debtratio 50 资产负债率16 Sales Growth 10 销售增长17 COGS TBD制造成本18 SG A TBD财务 管理 营业费用 3 23 2020 3 4 Profitabilityanalysis盈利能力分析 ROE Returnofequity 净资产收益率 股权收益率 ROA Returnofassets 总资产收益率 ROE ROA ROIratioorDuPontration Returnsbasedonassetsorequity Profitbasedonsales Grossmargin销售毛利率 Netmargin销售利润率 Operatingmargin经营利润率 ROA 税前收益 净收益 息税前收益总资产平均占用额 息税前经营利润 利润总额 净利润 ROE 净收益 优先股股息股东权益平均占用额 3 23 2020 4 Grossmargin GrossprofitmarginorGrossprofitrate Grossmargin 销售毛利率 毛利率 毛利额销售净收入 其中 毛利额 销售净收入 销售成本 销售净收入 销售收入 销售退回 折扣 折让 Operatingmargin OperatingIncomeMargin OperatingprofitmarginorReturnonsales ROS Profitmargin Netmargin netprofitmargin Note Operatingincomeisthedifferencebetweenoperatingrevenuesandoperatingexpenses butitisalsosometimesusedasasynonymforEBITandoperatingprofit Thisistruceifthefirmhasnonon operatingincome Earningsbeforeinterestandtaxes Sales 3 23 2020 5 Liquidity Currentratio Acid testratio Quickratio 流动比率 流动资产流动负债 5 DebtpayingabilityAnalysis偿债能力分析 Operatingcashflowratio Debtratioorleveragingratios 资产负债率 资产负债率 负债总额资产总额 100 速动比率 速动资产流动负债 速动资产 货币资金 短期投资 应收账款 应收票据 流动资产 存货 预付账款 待摊费用 3 23 2020 6 6 OperatingcapabilityAnalysis营运能力分析 ReceivableTurnoverratio应收账款周转率 InventoryTurnoverratio存货周转率 Assetturnover 总资产周转率 销售收入 期初资产总额 期末资产总额2 流动资产周转率 销售收入 期初流动资产 期末流动资产2 Singleassetturnoverrate单项资产周转率 Classificationassetturnoverrate分类资产周转率 Totalassetturnoverrate总资产周转率 CurrentassetsTurnoverratio流动资产周转率 FixedassetsTurnoverratio固定资产周转率 3 23 2020 7 ReceivableTurnoverratio 应收账款周转率 应收账款周转率 赊销收入净额应收账款平均余额 其中 赊销收入净额 销售收入 现销收入 销售退回 折扣 折让应收账款平均余额 1 2 应收账款年初余额 应收账款年未余额 InventoryTurnoverratio 存货周转率 Receivableconversionperiod 应收账款周转天数 365Days Inventoryconversionperiod 存货周转天数 365Days 应收账款周转天数 日历天数应收账款周转率 存货周转率 销售成本存货平均余额 存货平均余额 1 2 存货年初余额 存货年未余额 3 23 2020 8 7 GrowthcapabilityAnal