（转载）11月14日 聚焦财报分析的企业管理者财务培训 Financial Knowledge for Managers

课程简介
企业管理者每天都要参与众多决策，且大部分决策都围绕着财务活动展开。管理者需要借助财务数据才能作出更加科学合理的决策，然而，对于许多非财务背景的管理者来说，财务报表如同一本“天书”。因此，企业管理者学习财务知识、培养财务思维就显得尤为必要。本课程将通过深入浅出的方式，系统介绍财务报表的基本知识和分析技巧，重点解析成本分析和预算管理在财务报表中的体现。通过系统化的理论知识讲解，再结合实际案例的剖析和真实场景的模拟练习，帮助学员打破财务知识的壁垒，透过财务报表的表象洞察企业成本结构与预算管理的真实状况，快速建立起财务战略思维，从而做出更精准、有效的决策。

Course Introduction
Business managers face numerous daily decisions, many of which revolve around financial matters. Decisions based on sound financial data are crucial, yet comprehending financial statements can be challenging for those without a financial background. Therefore, it's essential for business managers to acquire financial knowledge and develop financial acumen. This course offers a systematic introduction to fundamental financial knowledge and analytical skills in an accessible manner, with a focus on cost analysis and budget management. Through clear theoretical explanations, supplemented by case studies and practical exercises, participants will overcome the hurdles of financial understanding. They'll gain insights into cost structures and budget management by analyzing financial statements, enabling them to swiftly develop strategic financial thinking for making more precise and effective decisions.

目标学员
非财务背景的企业董事长、总经理及其他管理人员

培训目标
通过本课程，学员将能够：

• 掌握会计、财务管理的基础理论

• 掌握资产负债表、利润表和现金流量表的分析方法，更好地了解数据背后的企业财务状况

• 树立财务战略思维，掌握企业经营与管理的方法论以及各项工具的使用方法，提升管理能力

• 建立清晰的成本控制意识，掌握成本控制方法

• 全面落实全面预算管理

Training Objective
Through this course, participants will be able to:

• Gain proficiency in fundamental accounting and financial management theories
• Analyze balance sheets, income statements, and cash flow statements to enhance understanding of the business's financial well-being
• Develop strategic financial thinking, adeptly utilizing business operation methodologies, management tools, and enhancing managerial capabilities
• Cultivate a precise understanding of cost control and adeptness in cost control methodologies
• Implement comprehensive budget management strategies effectively

• 好基础——掌握会计和财务管理的基础理论

• 会计确认基础：权责发生制 VS 收付实现制

• 会计恒等式

• 通过报表看企业——掌握报表分析的方法论给企业“把脉”

• 财务报告构成及分析：资产负债表，利润表，现金流量表

• 不同报表之间的勾稽联系

• 案例分析：以M集团为例进行现金流量表分析，并由学员参与练习

• 比率分析——让数据联动起来

• 偿债能力比率：流动比率、速动比率、利息保障倍数

• 资金周转能力比率：总资产周转率，应收账款周转率，存货周转率等

• 盈利能力比率：毛利率、净利率、ROE等

• 杜邦分析法

• 案例分析：以M集团为例进行比例分析，并由学员参与练习

• 成本管理——让企业省钱又高效

• 成本管理的现状及必要性

• 成本的构成和要素分析

• 案例分析：以L公司为例来看成本构成

• 量-本-利分析模型

• 基于企业价值链的战略成本管理

• 案例分析：A公司的战略成本管理

• 全生命周期成本管理：内容以及管理方法等

• 案例分析：分析A公司全生命周期成本管理，并由学员参与练习

• 全面预算管理——公司年度全部经营活动的依据

• 全面预算的发展现状和必要性

• 全面预算的编制原则

• 全面预算的编制流程和方法

• 案例分析：以公司为例介绍全面预算管理，并由学员参与练习

• 总结与回顾

Training Content

• Establish a Strong Foundation: Master Fundamental Theories of Accounting and Financial Management
• Accounting recognition basis: accrual basis & cash basis
• Accounting identities
• Gain Insight into Company Performance via Report Analysis: Master Report Analysis Methods
• Composition and analysis of financial reports: balance sheet, income statement, cash flow statement
• Collusion between different reports
• Case Study: Analyze cash flow statements using group M as an example, and participants participate in the exercise
• Ratio Analysis: Link the Data
• Solvency ratio: current ratio, quick ratio, interest coverage ratio
• Capital Turnover Ratio: Total Asset Turnover Ratio, Accounts Receivable Turnover Ratio, Inventory Turnover Ratio, etc
• Profitability ratio: gross margin, net profit margin, Return on Equity (ROE), etc
• DuPont analysis
• Case Study: Conduct proportional analysis using group M as an example, and participants practice it interactively
• Cost Management: Enhancing Efficiency and Reducing Costs
• Current state and necessity of cost management
• Analysis of Cost Components and Elements
• Case Study: Understanding cost structure take company L as an example
• Volume-cost-benefit analysis model
• Strategic cost management based on the enterprise value chain
• Case Study: Strategic cost management of company A
• Life cycle cost management: content and management methods, etc
• Case Study: Analyze the whole life cycle cost management of company A, and participants practice it interactively
• Comprehensive Budget Management – Basis of Annual Operating Activities
• Status and necessity of the development of comprehensive budget
• Principles for comprehensive budget preparation
• Process and methodology for comprehensive budget preparation
• Case Study: Take company Z as an example to introduce comprehensive budget management, and participants practice it interactively
• Review and Summary