2014 F-Council 财务管理系列课程直通车——财务报表分析对战略决策的启发
F-Council Series Curriculums of Finance Management – Influence of Financial statement analysis on Strategic Planning
学习目标
◆ 了解管理层对财务报表分析结果的期望
◆ 掌握各类财务报表分析方法和技巧，掌握有效的报表分析模型
◆ 掌握企业不同阶段如何从财务角度看企业需求，学会如何用财务报表分析结果帮助企业管理做决策
◆ 了解从财务分析结果看企业运营现状和风险
Target
◆ Well known of managerial expectations on financial statement analysis
◆ Mastery of the methods and models in financial statement analysis
◆ Learned to make strategic decision with financial statement analysis on different stages
◆ Find out current operation situation and risk from financial statement analysis
课程参与者
财务部门总监、经理、主管、会计等相关财务人员
其他有财务背景即将提升的人员或其他部门想要了解财务对决策影响的管理人员
Who Should Attend
The person who want to know and upgrade financial analysis skill, including accountant, supervisor, manager, director in finance department
背景介绍
做好财务报表分析决不能是一只井底之蛙，用一两种工具对数据进行分析一定是不能让人满意的。做好财务报表分析，需要对企业战略规划和投资决策有深度的理解，进而从运营过程中涉及的财务指标进行分析，最终再回馈到企业战略规划和投资决策的有效性上。
本课程结合我国企业实际，旨在帮助财务管理人员站在战略的高度看财务，提升财务报表分析的质量和深度，并运用财务报表分析给企业提供战略规划及决策的依据。
Background
It is impossible to analyze financial statements well like a frog in the well. It is impossible to satisfy managerial that the result of financial statement analysis just based on several mathematical statistics tools. A good report of financial statement analysis must have some key factors including deep understanding of strategic planning and investment decision, multi-analysis on operation process etc.
This curriculum is aim to help financial manager to understand financial analysis better from a strategic perspective and elevate the quality and depth of financial statement analysis with enterprise practice in China. And using financial statement analysis for enterprises provide a basis for strategic planning and decision making.
◆ 通过财务报表，我们究竟能从中看到多少企业运作中的问题和秘密？
◆ 手中的财务报表在多大程度上值得你信赖，又从何而知？
◆ 怎样通过报表分析发现风险并防范风险？
◆ 如何了解管理层对财务分析报表的期望？
◆ 如何用财务报表分析结果帮助企业管理做决策？
◆ 面对集团规模较大，分支机构和子公司众多，如何对报表进行及时和完整的分析？
Knowledge Confused
◆ How many questions and secrets that we could find out through financial statements?
◆ Shall we trust the original financial statements 100%?
◆ How to find out and prevent the risk from financial statement analysis?
◆ What is the managerial expectation for financial analysis?
◆ What kind of financial statement analysis could help enterprise making decision?
◆ How to analyze financial statement timely and completely face to a large size of group?
导师
雪梨 中国区财务总监 某美资大型制造上市公司
简介：
曾服务于Valmont、ITW、Veolia、GM等大型世界500强企业，拥有二十多年丰富的财务高层管理经验，熟悉财务、海关、税务、银行资金管理、客户服务、物流管理、保险、法务、项目管理和IT ERP系统等领域。
获得国外著名大学工商管理硕士、中国高级会计师、SIFM高级国际财务管理师等资格。目前，服务于某美资大型制造企业，帮助企业改进了成本设置系统、通过业务数据分析对企业国内外业务做出战略性的调整等。讲课以丰富案例和最佳实际操做为特色。
工作经历：
◆ 威立雅：参与世界最大环境工程的项目，世界银行招投标项目，参与招标设计、评审、过程控制、竣工决算、运营流程设计某美资大型制造上市公司 。 ◆ GM：旗下几家中国工厂财务工作。主要流程控制、内控、成本费用合并与分析。
◆ ITW：化工行业，完成整个某BU工厂的项目投资，从建工厂，到组织结构、财务框架、内控框架搭建，并获得ITW中国所有BU中第一次全部所辖公司内审3A级别。
◆ Valmont：改善整个中国区所有工厂财务架构、政策制度、成本结构、使得价格更趋于市场，更有竞争力。内控改善，重新规划公司内控架构。帮助企业改进了成本设置系统、通过业务数据分析对企业国内外业务做出战略性的调整等。
Teacher
Shelley, China Finance Director, A US-owned huge manufacturing listed companies
BIO
Over 20 years experience in Finance, Custom, Tax, Treasury, Customer service, Logistic, Insurance, Legal, project management and IT business, serviced as Valmont, ITW, VEOLIA, GM of Fortune Global 500 enterprises. Owned Senior Accountant in PRC, stage II ACCA, SIFM. Be familiar with PRC GAAP, IAS and US GAAP.
Working Experience
◆ Veolia Group Company LG project (Fortune 500). Environment construction and operation Company. No.1 in the environmental industry. Finance Controller for Finance Dept.
◆ Shanghai General Motors Co.,Ltd(Fortune 500). Auto Manufacturing Industry. Top 3 in the automotive industry. Manager for payable and manufacturing group.
◆ ITW Performance Polymers& Fluids, China (US Top 200) include one manufacturing plant and three trading company. Controller for Finance Dept, Customer service Dept, ERP system, Legal business.
◆ Valmont industry China Company which is manufacturing industry and invested by US. And it’s public Company. Be China Finance Controller and in Charge of 4 plant within China Territory.
授课特色
Teaching Strength
The training tone is praised by the participants in the international popular humorous, interactive experience teaching methods. The training is not to "teach", but rather to "do" to let participants master these principles. Participants enjoy the training and keep the knowledge in mind in happy learning.
授课方式：
Teaching Method
Classroom Teaching – Case Analysis – Group Discussion – Live Exercise
课程安排
第一天 财务分析之战略规划及投资决策 | 第二天 财务分析之运营管理 |
09:00-09:30 | 导论：财务人员的角色转变 | 09:00-09:30 | 管理层期望的财务分析重点如何抉择 |
09:30-10:00 | 财务报表逻辑关系阐述 | 09:30-12:00 | 财务报表分析方法深度解析和应用（上） |
10:00-12:00 | 战略规划阶段的财务分析（包括规划和运营阶段交互影响） | 12:00-13:30 | 午餐 |
12:00-13:30 | 午餐 | 13:30-15:30 | 财务报表分析方法深度解析和应用（下） |
13:30-15:30 | 投资决策阶段的财务分析 | 15:30-16:00 | 公司月度年度分析重点的选择及销售维度分析价值 |
15:30-16:30 | 财务分析标的选择 | 16:00-16:30 | 财务分析结果展现方式方法 |
16:30-17:00 | 学员总结 | 16:30-17:00 | 学员总结 |
Course Arrangement
Day One Analysis of Strategic Planning and Investment Decision | Day Two Analysis of Operation Management |
09:00-09:30 | Introduction: the changing role of finance officer | 09:00-09:30 | Managerial expectation for financial analysis |
09:30-10:00 | Logical relationship of financial statements | 09:30-12:00 | Depth analysis of financial statement analysis methods and applications (1) |
10:00-12:00 | Financial analysis for strategic planning (including the interaction between planning and operation) | 12:00-13:30 | Luncheon |
12:00-13:30 | Luncheon | 13:30-15:30 | Depth analysis of financial statement analysis methods and applications (2) |
13:30-15:30 | Financial analysis for investment decision | 15:30-16:00 | The analysis key point of monthly and annual report and the value of sales analysis |
15:30-16:30 | The subject of financial analysis | 16:00-16:30 | How to show the financial statement analysis result |
16:30-17:00 | Participants summary | 16:30-17:00 | Participants summary |
课程大纲
一、 导论：财务人员的角色转变
1. 案例分析：从星巴克定价策略看财务分析对企业决策的影响度
2. 财务人员的角色转变和报表分析对企业的意义
◆ 财务人员角色和功能的转变
◆ 财务报表分析的主要目的和意义
二、 财务分析报告的建立、分析与解读
1. 财务报表逻辑关系阐述
◆ 财务报表之间关系
◆ 企业不同阶段或过程中的财务分析重点
2. 财务分析之战略规划——销售定价的决策分析
◆ 价格变化对企业目标利润的影响
- 三种定价策略
- 定价策略分享
◆ 价格策略在实际中的应用
- 边际贡献分析方法在企业定价中的应用
- 价格变化在实际中综合运用
3. 财务分析之投资决策
◆ 投资回报率分析方法（包括时间价值和非时间价值）
- 生产投入阶段分析的方法和要点
- 生产运营阶段从哪些维度可以分析投资的价值和风险
◆ 盈亏平衡分析方法在投资和运营阶段如何使用
4. 财务分析之运营管理
◆ 财务分析标的选择
◆ 如何根据管理期望选择有效的财务报表分析步骤
◆ 财务报表分析方法深度应用和解析
- 比率分析法的实际应用及案例分析
- 比较分析法的实际应用及案例分析
- 因素分析法的实际应用及案例分析
- 定性分析法的实际应用及案例分析
◆ 如何确定公司年度分析的重点
- 重点选择时需考虑的问题和技巧
- 举例：选择销售业务分析的维度及不同维度的价值
三、 财务分析结果的展现——常见误区和注意点
1. 数据源准确性
◆ 大家面临的困惑
◆ 如何逐步改善
2. 用非财语言表达财务报表分析结果
◆ 图表表达方式
◆ 特殊表达方式的介绍
Course Outline
A. Introduction - the changing role of finance officer
a) Case study – See the financial analysis influence on business decision through Starbucks pricing strategy
b) The changing role of finance officer and the value of statement analysis
◆ The change of finance character and function
◆ The purpose and meaning of financial statement analysis
B. How to establish, analyze and interpret the financial statement
a) Logical relationship of financial statements
◆ The relationship of financial statements
◆ The importance of financial analysis in different stage
b) Financial analysis for strategic planning – Sales pricing decision analysis
◆ The impact of price changes on business profit goal
◆ Commonly used pricing decision methods
- Three pricing decision methods
- Sharing of pricing decision
◆ Practical application of pricing decision
- Application of the marginal contribution pricing
- Integrated application of changes in prices
c) Financial analysis for investment decision
◆ Method of return on investment (including time cost and non-time cost)
- The analysis point of production investment stage
- The analysis point of production operation stage
◆ Application of Break-even point analysis method in investment and operation stage
d) Financial analysis for operation management
◆ How to choose the subject of financial analysis
◆ Managerial expectation for financial analysis steps
◆ Depth analysis of financial statement analysis methods and applications
- Application and case sharing of rate analytic method
- Application and case sharing of factor analysis method
- Application and case sharing of qualitative analysis method
◆ The analysis key point of monthly and annual report and the value of sales analysis
- The skills and considered question when choosing the analysis key point
- How to choose the point of sales analysis
- Value of other different dimensions
C. How to show the financial statement analysis result – Common mistakes and precautions
a) The accuracy of the data source
◆ Confusion faced
◆ How to improve
b) Present the financial statement analysis by non-financial language
◆ Chart expression
◆ Other special expression