降本增效环境下的非财人员必修财务课 Finance for Non-financial Personnel in the Cost-sensitive Environment

Course/课程：Finance for Non-financial Personnel in the Cost-sensitive Environment/降本增效环境下的非财人员必修财务课

Duration/时长：1 day, 9:00-17:00

Language/语言：CN/EN

 

Introduction/课程介绍

With more a competitive market, reducing cost and improving efficiency has become an important strategy for all companies. However, employees with non-financial background often underestimate the importance of cost management while only focusing on their own tasks. Therefore, it is crucial to improve their cost management awareness and financial acumen, for them to better align with corporate’s financial strategy. This course is designed for Non-financial personnel, aiming to help them master basic financial knowledge, establish financial and cost control mindset, through financial statements, DuPont financial analysis system and enterprise cost management.

在当今日益激烈的市场竞争中，降本增效已成为企业可持续发展的重要战略。然而，对于非财务背景的员工来说，他们常常在专注于自己本职工作的同时，忽视了成本管理的关键作用。因此，为了更好地配合企业的降本增效战略，提升员工的成本管理意识和财务素养尤为重要。本课程专为非财务背景的企业员工设计，旨在通过对财务基础知识、财务报表的阅读使用工具、杜邦财务分析体系和企业成本管理等几个主要方面的介绍，帮助非财务背景的员工快速掌握财务知识，建立起财务思维，将成本控制的思维落实到工作细节中，从而提升公司效益。

 

Target Audience/目标学员

Entry to mid-level corporate personnel without financial background

非财务背景的企业基层到中层员工

 

Teaching Method/授课形式

Lectures, case study, group discussion, exercises

课堂讲授、案例分析、分组讨论、学员练习

 

Objective/课程目标

Through this course, participants will be able to:

• Master the theoretical financial and accounting basis

• Analyze the balance sheets, income statements, and cash flow statements to better understand the financial status of the enterprises behind the data

• Establish financial strategic thinking, master various analysis tools of financial statements, improve risk sensitivity and working ability

• Establish a clear awareness of cost control and master cost control methods

通过本课程，学员将能够：

• 掌握财务会计理论基础

• 学会对三大表进行分析，更好的了解数据背后企业财务状况

• 树立财务战略思维，掌握财务报表各项分析工具，提升对风险的敏感度以及工作能力

• 建立清晰的成本控制意识，掌握成本控制方法

 

Outline/课程大纲

• Basic theory

◦ Underlying logic principle: accrual basis

◦ Accounting elements and accounting identities

• Three statements and relationships

◦ Financial report structure and analysis: balance sheet, income statement and cash flow statement

◦ Relationships between different reports

◦ Case study: Cash flow statement analysis with M Group as an example and interactive practice by students

• Ratio analysis

◦ Solvency ratio, activity ratio, profitability ratio

◦ Dupont analysis

◦ Case study: Rate analysis with M Group as an example and interactive practice by students

• Cost management

◦ The necessity for cost management

◦ Cost composition

◦ Case study: Take a manufacturing company L as an example to see the cost composition

◦ Volume-cost-benefit analysis model: Basic model concept and application, break-even point-product cost, price and scale

◦ Exercises: calculation and analysis of break-even point, etc

◦ Strategic cost management of the enterprise value chain:

◦ Case study: Strategic cost management of Company A

◦ Life cycle cost management: content and management methods, etc

◦ Case study: Analysis of A company's entire life cycle cost management and interactive practice by students

• 基础理论

◦ 底层逻辑原则：权责发生制

◦ 会计要素以及会计恒等式

• 三大报表及勾稽关系

◦ 财务报告构成及分析：资产负债表，利润表，现金流量表

◦ 报表之间的勾稽关系

◦ 案例分析：以M集团为例进行现金流量表分析，并由学员互动练习

• 比率分析

◦ 偿债能力比率、资金周转能力比率、盈利能力比率

◦ 杜邦分析法

◦ 案例分析：以M集团为例进行比率分析，并由学员互动练习

• 成本管理

◦ 成本管理的必要性

◦ 成本构成

◦ 案例分析：以某制造业L公司为例来看成本构成

◦ 量-本-利分析模型：基本模型念和应用，平衡产品成本，价格和规模等

◦ 学员练习：盈亏平衡点等的计算和分析等

◦ 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，并由学员互动练习