你想成為一名總經(jīng)理甚至總裁嗎？總裁應(yīng)具備什么樣的技能？你對財務(wù)了解多少？你想成為一名總經(jīng)理甚至總裁嗎？總裁應(yīng)具備什么樣的技能？你對財0AccurateBudgetRightDecisionGoodPlanStrongExecutionWhatLeadtoSuccessBusinessFinancialSupportAccurateRightDecisionGoodPla1FinanceTeamOrganizationContentResponsibilityofFinanceHowFlexRunBusinessFinancialStatement&ROIFinanceTeamOrganizationConte2

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OtherCombinedWorkDistributionofFinanceS3DirectorManagerTeamofMECHFinanceOverallSupportCustomerSupportFitbitNon-FitbitFOLFunctionSupportInventory/GLAR/APFA/MOSAccountantDirectorManagerTeamofMECHFi4FinanceTeamOrganizationContentResponsibilityofFinanceHowFlexRunBusinessFinancialStatement&ROIFinanceTeamOrganizationConte5ResponsibilityofFinanceSafeguardAssetsImproveProfitabilitySupportBusinessStrategyResponsibilityofFinanceSafeg6SafeguardAssets1RawMaterial2Products3Equipment4CashFlowManagementAnnualCycleCount!SafeguardAssets1RawMaterial27ImproveProfitabilityReduceCostReduceResource/BudgetControlImproveEfficiencyOptimization/StandardizationIncreaseRevenueIncreaseBusiness/InvestmentImproveProfitabilityReduceCo8PrepareManagementReportFinancialAnalysisReportStrategySimulationBestdecisionmakingSupportBusinessStrategySetGoals,Expectations,andStandardsSettargetforfunctionteamsManagementreviewandcommitmentMakeplansMonitorProgress&ActualResultsImplementationprogress&actualtrackingFindoutandhelpsolvetheproblemsResultsassessmentPrepareManagementReportFinan9KeyRoleofFinanceFindoutproblemsAnalyzerootcauseAdvisesolutionStandardizeProcedureReducelossandriskCommunicationCoordinationOrganizationSupervisionStandardizationFinancialstatementManagementreportStrategysupportFOLforecast&reviewFinancialcontrolKeyRoleofFinanceFindoutpr10KeyFinancialVocabularyYouShouldKnowKeyFinancialVocabularyYouS11FinanceTeamOrganizationContentResponsibilityofFinanceHowFlexRunBusiness（deletedseveralslides)FinancialStatement&ROIFinanceTeamOrganizationConte12Finance&FunctionteamsReviewandfinalizeFOL1234Volume&SalesForecastFunctionCostForecastValidate&updateforecastTeamInvolvedMidofmonth3rdweekofmonthLastweekofmonth1stweekof2ndmonthIdentifythegoalforeachDept.;Implementplanmoreeffectively;Bettercontroltoreducerisks;EvaluatetheperformanceofeachDept..WhyNeedtoDoFOLGAM&CSAllfunctionteamsManagementTimelineTwice/Qtr1standthe3rdmonthFinance&FunctionteamsReview13CustomerP&LForecastReviewCustomerP&LForecastReview14FinanceTeamOrganizationContentResponsibilityofFinanceHowFlexRunBusinessFinancialStatement&ROIFinanceTeamOrganizationConte15FinancialStatementBalanceSheetStatement/資產(chǎn)負(fù)債表IncomeStatement/損益表（利潤表）CashFlowStatement/現(xiàn)金流量表FinancialStatementBalanceSh16BalanceSheetStatement/資產(chǎn)負(fù)債表資產(chǎn)負(fù)債表是反映企業(yè)在某一特定日期（如月末、季末、年末）全部資產(chǎn)、負(fù)債和所有者權(quán)益情況的會計報表。

資產(chǎn)反映由過去的交易、事項形成并由企業(yè)在某一特定日期所擁有或控制的、預(yù)期會給企業(yè)帶來經(jīng)濟(jì)利益的資源。

負(fù)債反映在某一特定日期企業(yè)所承擔(dān)的、預(yù)期會導(dǎo)致經(jīng)濟(jì)利益流出企業(yè)的現(xiàn)時義務(wù)。

所有者權(quán)益是企業(yè)資產(chǎn)扣除負(fù)債后的剩余權(quán)益，反映企業(yè)在某一特定日期股東(投資者)擁有的凈資產(chǎn)的總額。

遵循會計恒等式：”資產(chǎn)=負(fù)債+所有者權(quán)益”BalanceSheetStatement/資產(chǎn)負(fù)債17IncomeStatement/損益表利潤表是反映企業(yè)在一定會計期間經(jīng)營成果的報表。解釋、評價和預(yù)測企業(yè)的經(jīng)營成果和獲利能力。利潤表編制的原理是“收入-費(fèi)用=利潤”的會計平衡公式。IncomeStatement/損益表利潤表是反映企業(yè)18CashFlowStatement/現(xiàn)金流量表反映企業(yè)在一定時期內(nèi)經(jīng)營、投資和籌資活動對其現(xiàn)金增減變動的影響。從現(xiàn)金角度對企業(yè)償債能力和支付能力作出更可靠、更穩(wěn)健的評價。根據(jù)現(xiàn)金收付實現(xiàn)制進(jìn)行編制，體現(xiàn)企業(yè)籌措現(xiàn)金、生成現(xiàn)金的能力。CashFlowStatement/現(xiàn)金流量表反映企19ROICalculationFlexleasing10injectionmoldingmachinesfromonesuppliercurrently,themonthlyrentalcostis$6Kperunit.NowFlexwanttobuy10setmachinesinsteadoflease,totalinvestmentis$2500K.Thestandardusefullifeofthemachineis5years.1.HowabouttheROIofthisinvestment?2.Ifthecurrentprojectremaininglifecycleis4years,shouldwebuythenewmachines?Answer1st:Rentalcost=10*$6K*12=$720KDepr.cost=$2500K/5=$500KOP=$720K-$500K=$220KROI=($720K-$500K)/$2500K*100%=8.8%ROI=8.8%isacceptableAnswer2nd:Rentalcost=10*$6K*