创业学课件 _0010.pptVIP

Part III – Developing the  Entrepreneurial Plan Chapter 7 – Environmental Assessment:  Preparation for a New Venture Chapter 8 – Marketing Research for New Ventures Chapter 9 – Financial Preparation for Entrepreneurial Ventures Chapter 10 – Developing an Effective Business Plan Chapter 9 – Financial Preparation For Entrepreneurial Ventures 创业企业的财务准备 主要内容 财务信息对创业者的重要性 财务报表的准备——重要的预算技术 盈亏平衡分析——风险分析 比率分析——度量财务状况的指标 The Importance of Financial Information for Entrepreneurs 财务信息对创业者的重要性 Significant Information for Financial Management财务管理的大量信息 The importance of ratio analysis in planning在计划中比率分析的重要性 Techniques and uses of projected financial statements预计财务报表的用途和技术 Techniques and approaches for designing a cash-flow schedule设计现金流计划的技术和方法 Techniques and approaches for evaluating the capital budget评估资本预算的技术和方法 The Balance Sheet Represents the financial condition of a company at a certain date. It details the items the company owns (assets) and the amount the company owes (liabilities). It also shows the net worth of the company and its liquidity.Assets = Liabilities + Owners Equity The Income Statement Commonly referred to as the P L (profit and loss) statement, which provides the owner/manager with the results of operations. 通常称为损益表，该表提供了所有者/经理人的经营结果。 Statement of Cash Flow An analysis of the cash availability and cash needs of the business. 企业现金的可利用性和现金的需求。 Preparing Financial Statements准备财务报表 One of the most powerful tools the entrepreneur can use in planning financial operations is a budget. The operating budget is a statement of estimated income and expenses over a specified period of time. The cash budget is a statement of estimated cash receipts and expenditures over a specified period of time. The capital budget is used to plan expenditures on assets whose returns are expected to last beyond one year. The Operating Budget