财务报表分析 英文ppt课件
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Rolling Forecast (done each month)
By ledger, complete P&L and B/S forecast by month
Includes Cost of Quality, Cost Savings and Economics projections
Final Results
Versus Versus Versus Versus While While
Current Profit Increase Current Profit Increase Increase Of Return On Investment Increase Liquidity Minimizing Capital Expenditures The Day-to-day Business Needs
($0.2) $0.5 $0.0 $0.5 $0.8 -0.8%
Other Inc/Exp Admin / Cap Charge
($2.0) ($4.0)
($1.8) ($4.0)
($0.2) $0.0
Operating Profit ROS %
$39.0 15.6%
$37.1 15.3%
$1.9 0.3%
N Tax Manager
North Asia
O Tax Manager
India
P Director of Finance North Asia (Team of 5)
Q Country Controller
India (Team of 5)
R Finance Manager (20%)
Taiwan
S Tax Manager Asia Pacific
• Regional capabilities with local talent leading to organizational capacity and significant savings.
7
7
Introduction and Basic Concepts
I Sr. Mgr. - Treasury
Asia Pacific
J Treasury Supervisor
Asia Pacific
K Treasury Analyst
Asia Pacific
L Director – Int’l Tax
Asia Pacific
M Tax Manager Australia / NZ & SEA
Profit Plan (annual process Sept to Dec)
By ledger, complete P&L and B/S forecast by month)
Includes Cost of Quality, Cost Savings and Economics projections
Asia Pacific Corporate Finance Organization
A VP of Finance
Asia Pacific
B Director of Finance Australasia / SE Asia
C Corp. Account Australasia / SE Asia
Minimize Working Capital
Reduced Costs
Maintain Strong Cash Flow
“If we cannot measure, we cannot improve”
Current Sales Increase Sales Growth
Sales Growth Current Profit Increase Growing The Business Reducing Costs
Fin controller:
1
Financial analyst:
1
Cashier and T&E:
1
FLDP: Manager: Accountant: Statistician:
I
Costing supervisor
J
Cost Accountant
1
2
K
Statistician
5
1
L
FLDP
8
Plant Finance Structure
A
Financial Controller
B
Fin Accounting Manager
G
FPA and Costing Manager
C
AP Acct
E
Cashier and T&E
H
FPA & FA
D
AR Acct
F
GL and Tax
SZ Fin Official H/C: 12
Financial Statement Process
• E.g. Fixed Assets 1. Transaction
2. F/S
• Monthly closing checklist
Debits expenses assets
Credits revenue liabilities owner’s equity
$83.0 33.2%
$81.7 33.8%
$1.3 -0.6%
Distribution Admin Selling R&D Total Support Costs % of Sales
($10.0) ($12.0) ($9.0) ($7.0) ($38.0) 15.2%
($9.8) ($12.5) ($9.0) ($7.5) ($38.8) 16.0%
8
Introduction and Basic Concepts
导言及基本概念 Introduction and Basic Concepts Introduction Finance Organization Finance Activity Other topics
9
9
Introduction and Basic Concepts
Other Inc/Exp Admin / Cap Charge
Operating Profit ROS %
D Country Controller Singapore/Malaysia
E Manager - CADA
Asia Pacific
F Fin. Planning Analyst
Asia Pacific
G Manager – ISSC Suzhou
China (Team of 25)
H Director – ISSC Pune AP Region (Team of 50)
FINANCIAL MANAGEMENT SKILL
财务管理技能
Aaron Wang
2015年09月12日议题 - NhomakorabeaGENDA
导言及基本概念 Introduction and Basic Concepts 资产负债表 - Balance Sheet 损益表 - Profit & Loss 现金流量表 – Cash Flow Statement 基本财务比率及报表评价 – Basic Financial Ratios and Financial Statement Evaluation 投资评价初步 Basic Investment Appraisal 结束部分 - Conclusion
15
15
Operating Results – Income Statement “Isolating FX vs. Performance” Results
Sales
Standard Profit % of Sales
Manufacturing Profit % of Sales
Distribution Admin Selling R&D Total Support Costs % of Sales
10
10
Business Partnership •Vision •Strategy •Budget •Forecast
11
Introduction and Basic Concepts
Others Treasury M&A Risk Management Insurance Auditing Compliance Hedging ….
BS, P&L and Cash Flow Statements Concepts of Financial Statement Evaluation and Investment Appraisal
4
4
Introduction and Basic Concepts
Goal of the Firm
By ledger, complete variance reporting to forecast (close in 3 workdays)
• Results are reported by location, by region, by business, by sector and then total company.
11
Introduction and Basic Concepts
导言及基本概念 Introduction and Basic Concepts Introduction Finance Organization Finance Activity Other topics
12
12
Introduction and Basic Concepts
Meeting
5
5
Introduction and Basic Concepts
导言及基本概念 Introduction and Basic Concepts Introduction Finance Organization Finance Activity Other topics
6
6
Introduction and Basic Concepts
14
14
Operating Results – Income Statement
Sales
Actual
$250.0
Forecast
$242.0
Variance
$8.0
Standard Profit % of Sales
$83.5 33.4%
$81.5 33.7%
$2.0 -0.3%
Manufacturing Profit % of Sales
This training will allow you to understand： Finance Function Concept of Financial KPIs (Revenue, DM, DL, VOH, FOH, SG&A, OI,
OCF, EBITDA, DOH, DSO, DPO, Incremental, etc.)
2
2
Introduction and Basic Concepts
导言及基本概念 Introduction and Basic Concepts Introduction Finance Organization Finance Activity Other topics
3
3
Introduction and Basic Concepts
Accounting
Booking (AP, AR, GL, FA)
Taxation
Statutory Reporting
Group Reporting
Controlling
Costing
Reporting (FP&A)
Internal Control (SOX and CSA)
Policy and Process Optimization Controller is the one who close the door!
Generate Income And Profit Increased Sales
Maintain Strong Financial Position Pay Debts As They Are Due
Increased Growth Rate
Increase Liquidity
Increased Return On Investment
13
13
Introduction and Basic Concepts
Planning & Reporting Overview
Strategic Plan (annual process Feb to Jun)
5 year projections for Sales & Capital Spending and 3 year projection for Operating Profit
By ledger, complete P&L and B/S forecast by month
Includes Cost of Quality, Cost Savings and Economics projections
Final Results
Versus Versus Versus Versus While While
Current Profit Increase Current Profit Increase Increase Of Return On Investment Increase Liquidity Minimizing Capital Expenditures The Day-to-day Business Needs
($0.2) $0.5 $0.0 $0.5 $0.8 -0.8%
Other Inc/Exp Admin / Cap Charge
($2.0) ($4.0)
($1.8) ($4.0)
($0.2) $0.0
Operating Profit ROS %
$39.0 15.6%
$37.1 15.3%
$1.9 0.3%
N Tax Manager
North Asia
O Tax Manager
India
P Director of Finance North Asia (Team of 5)
Q Country Controller
India (Team of 5)
R Finance Manager (20%)
Taiwan
S Tax Manager Asia Pacific
• Regional capabilities with local talent leading to organizational capacity and significant savings.
7
7
Introduction and Basic Concepts
I Sr. Mgr. - Treasury
Asia Pacific
J Treasury Supervisor
Asia Pacific
K Treasury Analyst
Asia Pacific
L Director – Int’l Tax
Asia Pacific
M Tax Manager Australia / NZ & SEA
Profit Plan (annual process Sept to Dec)
By ledger, complete P&L and B/S forecast by month)
Includes Cost of Quality, Cost Savings and Economics projections
Asia Pacific Corporate Finance Organization
A VP of Finance
Asia Pacific
B Director of Finance Australasia / SE Asia
C Corp. Account Australasia / SE Asia
Minimize Working Capital
Reduced Costs
Maintain Strong Cash Flow
“If we cannot measure, we cannot improve”
Current Sales Increase Sales Growth
Sales Growth Current Profit Increase Growing The Business Reducing Costs
Fin controller:
1
Financial analyst:
1
Cashier and T&E:
1
FLDP: Manager: Accountant: Statistician:
I
Costing supervisor
J
Cost Accountant
1
2
K
Statistician
5
1
L
FLDP
8
Plant Finance Structure
A
Financial Controller
B
Fin Accounting Manager
G
FPA and Costing Manager
C
AP Acct
E
Cashier and T&E
H
FPA & FA
D
AR Acct
F
GL and Tax
SZ Fin Official H/C: 12
Financial Statement Process
• E.g. Fixed Assets 1. Transaction
2. F/S
• Monthly closing checklist
Debits expenses assets
Credits revenue liabilities owner’s equity
$83.0 33.2%
$81.7 33.8%
$1.3 -0.6%
Distribution Admin Selling R&D Total Support Costs % of Sales
($10.0) ($12.0) ($9.0) ($7.0) ($38.0) 15.2%
($9.8) ($12.5) ($9.0) ($7.5) ($38.8) 16.0%
8
Introduction and Basic Concepts
导言及基本概念 Introduction and Basic Concepts Introduction Finance Organization Finance Activity Other topics
9
9
Introduction and Basic Concepts
Other Inc/Exp Admin / Cap Charge
Operating Profit ROS %
D Country Controller Singapore/Malaysia
E Manager - CADA
Asia Pacific
F Fin. Planning Analyst
Asia Pacific
G Manager – ISSC Suzhou
China (Team of 25)
H Director – ISSC Pune AP Region (Team of 50)
FINANCIAL MANAGEMENT SKILL
财务管理技能
Aaron Wang
2015年09月12日议题 - NhomakorabeaGENDA
导言及基本概念 Introduction and Basic Concepts 资产负债表 - Balance Sheet 损益表 - Profit & Loss 现金流量表 – Cash Flow Statement 基本财务比率及报表评价 – Basic Financial Ratios and Financial Statement Evaluation 投资评价初步 Basic Investment Appraisal 结束部分 - Conclusion
15
15
Operating Results – Income Statement “Isolating FX vs. Performance” Results
Sales
Standard Profit % of Sales
Manufacturing Profit % of Sales
Distribution Admin Selling R&D Total Support Costs % of Sales
10
10
Business Partnership •Vision •Strategy •Budget •Forecast
11
Introduction and Basic Concepts
Others Treasury M&A Risk Management Insurance Auditing Compliance Hedging ….
BS, P&L and Cash Flow Statements Concepts of Financial Statement Evaluation and Investment Appraisal
4
4
Introduction and Basic Concepts
Goal of the Firm
By ledger, complete variance reporting to forecast (close in 3 workdays)
• Results are reported by location, by region, by business, by sector and then total company.
11
Introduction and Basic Concepts
导言及基本概念 Introduction and Basic Concepts Introduction Finance Organization Finance Activity Other topics
12
12
Introduction and Basic Concepts
Meeting
5
5
Introduction and Basic Concepts
导言及基本概念 Introduction and Basic Concepts Introduction Finance Organization Finance Activity Other topics
6
6
Introduction and Basic Concepts
14
14
Operating Results – Income Statement
Sales
Actual
$250.0
Forecast
$242.0
Variance
$8.0
Standard Profit % of Sales
$83.5 33.4%
$81.5 33.7%
$2.0 -0.3%
Manufacturing Profit % of Sales
This training will allow you to understand： Finance Function Concept of Financial KPIs (Revenue, DM, DL, VOH, FOH, SG&A, OI,
OCF, EBITDA, DOH, DSO, DPO, Incremental, etc.)
2
2
Introduction and Basic Concepts
导言及基本概念 Introduction and Basic Concepts Introduction Finance Organization Finance Activity Other topics
3
3
Introduction and Basic Concepts
Accounting
Booking (AP, AR, GL, FA)
Taxation
Statutory Reporting
Group Reporting
Controlling
Costing
Reporting (FP&A)
Internal Control (SOX and CSA)
Policy and Process Optimization Controller is the one who close the door!
Generate Income And Profit Increased Sales
Maintain Strong Financial Position Pay Debts As They Are Due
Increased Growth Rate
Increase Liquidity
Increased Return On Investment
13
13
Introduction and Basic Concepts
Planning & Reporting Overview
Strategic Plan (annual process Feb to Jun)
5 year projections for Sales & Capital Spending and 3 year projection for Operating Profit