财务报表分析 英文

FINANCIALMANAGEMENTSKILL财务管理技能,2015年09月12日,AaronWang,议题-AGENDA,导言及基本概念IntroductionandBasicConcepts资产负债表-BalanceSheet损益表-ProfitReducequantityrelatederrors;Ensuresalesorderiscorrect,AnswerforQuestion3,Holdameetingwithrelateddepartments/sectionstodiscussthesituationandfindouttheinventorylossreasonsCheck/reviewtheresponsibilitiesfortheeachdepartment-Warehousedepartment-Productiondepartment-LogisticDepartment-EngineeringDepartmentToreachagreementandimproveinventorycontrolprocess,Reasonsforashrink:EmployeetheftorvendorfraudStockcounterrorsorERPrecorderrorsNotintimebookedshipmentsofsalesperson/customer/marketingsamples,warrantyreplacementsetc.WarehouselocationchangeresultsinlossduringtransferNotintimebookedspoilageanddamageHigheractualusagevs.notintimeupdatedERPBOMusageFunctionsinvolved:Warehousedepartment-GoodmanagementandplacementforFG/RM/WIP,enhanceinternalcontrolandstrengthenguard.Productiondepartment-ReduceScrapandWaste,feedbackactualBOMusageintimeEngineeringdepartmentTimelyupdateOracleBOMusagesoastoinlinewithactualLogisticDepartment-Makesuretoinformsuppliertodeliverymaterial/makephysicalalignwithOraclecut-offtimeEnsurethatBillofMaterialsandRoutingswereaccurate,AnswerforQuestion3,StandardMargin=Sales-StandardcostsofgoodssoldIncreasesalespriceoramountReducestandardcostbyCostManagement/ControlImproveproductssalesstructure,sellmorehighermarginproductsandreducelowermarginproductsalesOptimize/improveEngineeringBOMdesigntominimizematerialcostNegotiatewithsuppliersordevelopnewsupplierstoreducestandardmaterialcostReduceE&Omaterialaccrualbyimproveinventorymanagementlevel,AnswerforQuestion4,MakingAcquisitionsDevelopingnewproductsMakingPromotion(advertisements,technologydays)IncreasingServiceandAftermarketSalesExpandingGeographically(especiallyfordevelopingeconomies)SharingthesamecustomersbydifferentBU,AnswerforQuestion5,StandardMaterial=cost*usage-Cost:pricepaidtothevendorandothercosts(transportationcosts,handlingcosts,brokeragefees)-Usage:quantityofmaterialsrequiredtomakeafinishedproductStandardLabor=Rate*Cycletime-Rate:hourlywagerates-Cycletime:howlongittakestoproduceaproductStandardOverhead=Rate*costdriver-Rate:Variableandfixedoverheadrates-Costdriver:laborhours,machinehours,etc.Rawmaterialpartnumber,onlyneeddeterminematerialcostfromsourcingdepartment,checkmaterialcostvaliditythensetupinERPsystem(importpartsneedsetfreight&dutyaddersaswell)Assemblypartnumber,needcheckallrawmaterialpartscostandprocessroutinehours(cycletime)setupavailabilityandin