外企財務知識培訓外企財務知識培訓外企財務知識培訓WhatLeadtoSuccessBusinessAccurateBudgetRightDecisionGoodPlanStrongExecutionWhatLeadtoSuccessBusinessFinancialSupportFinanceTeamOrganizationContentResponsibilityofFinanceHowFlexRunBusinessFinancialStatement&ROI

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OtherCombinedWorkDirectorManagerTeamofMECHFinanceAccountantFinanceTeamOrganizationContentResponsibilityofFinanceHowFlexRunBusinessFinancialStatement&ROIResponsibilityofFinanceSafeguardAssetsImproveProfitabilitySupportBusinessStrategySafeguardAssets1RawMaterial2Products3Equipment4CashFlowManagementAnnualCycleCount!ImproveProfitabilityReduceCostReduceResource/BudgetControlImproveEfficiencyOptimization/StandardizationIncreaseRevenueIncreaseBusiness/InvestmentPrepareManagementReportFinancialAnalysisReportStrategySimulationBestdecisionmakingSupportBusinessStrategySetGoals,Expectations,andStandardsSettargetforfunctionteamsManagementreviewandcommitmentMakeplansMonitorProgress&ActualResultsImplementationprogress&actualtrackingFindoutandhelpsolvetheproblemsResultsassessmentKeyRoleofFinanceFindoutproblemsAnalyzerootcauseAdvisesolutionStandardizeProcedureReducelossandriskCommunicationCoordinationOrganizationSupervisionStandardizationFinancialstatementManagementreportStrategysupportFOLforecast&reviewFinancialcontrolKeyFinancialVocabularyYouShouldKnowFinanceTeamOrganizationContentResponsibilityofFinanceHowFlexRunBusiness（deletedseveralslides)FinancialStatement&ROIFinance&FunctionteamsReviewandfinalizeFOL1234Volume&SalesForecastFunctionCostForecastValidate&updateforecastTeamInvolvedMidofmonth3rdweekofmonthLastweekofmonth1stweekof2ndmonthIdentifythegoalforeachDept.;Implementplanmoreeffectively;Bettercontroltoreducerisks;EvaluatetheperformanceofeachDept..WhyNeedtoDoFOLGAM&CSAllfunctionteamsManagementTimelineTwice/Qtr1standthe3rdmonthCustomerP&LForecastReviewFinanceTeamOrganizationContentResponsibilityofFinanceHowFlexRunBusinessFinancialStatement&ROIFinancialStatementBalanceSheetStatement/資產負債表IncomeStatement/損益表（利潤表）CashFlowStatement/現金流量表BalanceSheetStatement/資產負債表資產負債表是反映企業在某一特定日期〔如月末、季末、年末〕全部資產、負債和所有者權益情況的會計報表。資產反映由過去的交易、事項形成并由企業在某一特定日期所擁有或控制的、預期會給企業帶來經濟利益的資源。負債反映在某一特定日期企業所承擔的、預期會導致經濟利益流出企業的現時義務。所有者權益是企業資產扣除負債后的剩余權益，反映企業在某一特定日期股東(投資者)擁有的凈資產的總額。遵循會計恒等式：〞資產=負債+所有者權益〞IncomeStatement/損益表利潤表是反映企業在一定會計期間經營成果的報表。解釋、評價和預測企業的經營成果和獲利能力。利潤表編制的原理是“收入-費用=利潤”的會計平衡公式。CashFlowStatement/現金流量表反映企業在一定時期內經營、投資和籌資活動對其現金增減變動的影響。從現金角度對企業償債能力和支付能力作出更可靠、更穩健的評價。根據現金收付實現制進行編制，體現企業籌措現金、生成現金的能力。ROICalculationFlexleasing10injectionmoldingmachinesfromonesuppliercurrently,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%isacceptableAnswer2n