非财务人员的财务培训(81页)摘要.ppt

* * * Top half: IS is a flow between two points in time on the BS. Point out what isn’t “broken out” –cost, assets. Bottom half: ROS- a measure of cost efficiency; how good are we at controlling costs to max. net income. Asset T/O-how good are we at investing(in the right assets)to max. sales with as few assets as possible ROA-this is where we see what we got out, net income, compared to what we put in, investments or assets. * Here’s 3 years of historical data. Give table teams 10 minutes to calc the ratios-by year together. After they’ve had the chance to calc the ratios as a team, walk