2014 F-Council 财务管理系列课程直通车——财务分析对战略决策的启发
F-Council Series Curriculums of Finance Management – Influence of Financial analysis on Strategic Planning
您可能在困惑 /Question You may Ask
◆ 财务分析在不同阶段的角色和重要性是什么？
◆ 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？
◆ 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？
◆ What important role of financial analysis play in different circumstance?
◆ How to find out and avoid 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 many questions and secrets that we could find out through financial statements?
◆ Shall we trust the original financial statements 100%?
学习目标 /Training Target
◆ 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
◆ 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 /Who Should Attend
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
People whoever intends to know and upgrade financial analysis skill, including accountant, supervisor, manager, director in finance department
导师 /Our Trainer
雪梨 副总裁 协同共享企业服务（上海）股份有限公司
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。
Shelley LIU, VP, F-Council
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.
授课特色 /Training Strength
以深受学员好评的国际流行的轻松幽默、互动体验的授课方式为培训基调，贯穿于培训课程始终。整个培训不是以“教”的方式，而是以“做”的方式让学员精通这些原则。 学员在培训中享受快乐，在快乐中牢记知识。
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 /Training Method
课堂讲授—— 案例分析—— 分组讨论—— 现场演练
Classroom Teaching – Case Analysis – Group Discussion – Live Practice
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