非财务管理人员的财务知识.pptx

非财务管理人员的财务知识;我们承诺并遵守…;课程目标;课程内容;1. 财务职能：目标和组织架构;财务职能：关键目标;财务职能：组织架构;财务职能：达能成功的内在条件;什么是（好或坏的）意外 ? What is a surprise?;如何避免意外的发生？;THE GROUP’S PLANNING CYCLE达能的计划周期;The Planning System overview 概览;Strategic Plan 战略规划;Budget 预算;Estimates 预估;Estimates 预估;Scorecard monthly results 计分卡和月度结果;Reporting Requirement 报告要求;2. 达能关键绩效指标;A Snapshot of Danone Finance 达能融资一览;21;通过与分析???、股东沟通联系来提高CBU关键绩效指标;;CBU关键业绩指标 – 资本支出（CAPEX）;CBU关键绩效指标 – 投入资本回报率（ROIC）;总部层面的关键绩效指标－每股收益 (EPS);QA;3. 财务报表：理论和案例研究;财务报表：个别报表与综合报表;报告的3大分支 / 3个基本的财务报表;Figure without strategic plan is just numbers. 数据如果没有战略规划，将仅仅是个数字。 Strategic plan without figure is just dreams. 战略规划如果没有数据依托，则仅仅是梦想。;第一种财务报表： 损益表 (AR1);;Included in CAB 包含: product manufactured by CBU 该公司生产的产品 product sold under Group brand names 以达能旗下的品牌销售的产品;From CAB to CANN 从毛销售到净销售;From CAB to CANN 从毛销售到净销售;TRADE SUPPORT – All trade support actions invoiced by the customers 贸易支持 – 由客户开票的所有贸易支持活动 promotional activities (e.g. leaflets, in-store ads and flyers…) 促销活动（例如 宣传单页，店内广告和传单） range assortment and product visibility 堆头 listing fees of new products 新产品的上架费 delivery trade support (e.g. logistic centralized platforms) 交付的贸易支持 （例如 物流集中平台） other services (store opening, collection of statistics…) 其他服务 （新店开张，数据收集…); GROSS SALES (CAB) Sales discounts INVOICED SALES (CAF) Deferred rebates Trade support NET NET SALES (CANN) Material costs 材料成本 MARGIN ON MATERIAL COSTS (MCM) Manufacturing labor costs直接人工 Direct production costs直接生产成本 Manufacturing overheads costs工厂管理费用 Logistic costs MARGIN ON OPERATION (CO);Cost of Goods Sold (COGS) 生产成本;; internal freight out 内部货运 warehousing 仓储 freight to the customers 到客户的货运 other logistic costs 其他物流费用 unsaleables (PPED) 无法销售的产品;;Sponsoring expenses 赞助费;Sponsoring expenses;SALES FORCE 销售费用;Other expenses 其他费用;Personnel costs (wages, bonuses, trainings, business trips, taxes on payroll…) 人员成本（工资，奖金，培训，出差，个人所得税…) Costs relating to head of