logging in or signing up Increase Core Financial Competitiveness feifei0211 Download Post to : URL : Related Presentations : Share Add to Flag Embed Email Send to Blogs and Networks Add to Channel Uploaded from authorPOINT lite Insert YouTube videos in PowerPont slides with aS Desktop Copy embed code: (To copy code, click on the text box) Embed: URL: Thumbnail: WordPress Embed Customize Embed The presentation is successfully added In Your Favorites. Views: 43 Category: Business & Fin.. License: All Rights Reserved Like it (0) Dislike it (0) Added: April 20, 2009 This Presentation is Public Favorites: 0 Presentation Description No description available. Comments Posting comment... Premium member Presentation Transcript ??????????????? : ??????????????? ??????????? 1 ????????? ???? ??:??? ????? : ????? ???????? 2 ????????? ???? ??:??? ????? : ????? ???????? ? ? ? ? 3 ????????? ???? ??:??? ????? : ????? ???????? ? ? ? ? 4 ????????? ???? ??:??? ????? : ????? ???????? ? ? ? ? 5 ????????? ???? ??:??? ????? : ????? ???????? ? ? ? ? ? 6 ????????? ???? ??:??? ????? : ????? ????? 7 ????????? ???? ??:??? ????? : ????? ?????????? ???????????????????? ??????????: ??? ????= ???? – ???? ????: ???? ???? ???? ???? 8 ????????? ???? ??:??? ????: ???? ???? ???? ???? ????? : ????? ????????????? ????? ?? ??? ?? ??????????? ??????? 9 ????????? ???? ??:??? ????? VS ????? : ????? VS ????? ??????,????????? ????????????????????? ???????????????? ??????????????? (???????) ??????????????????????????? ?????? ??????? 10 ????????? ???? ??:??? ???? : ???? ?????????????: ??? 11 ????????? ???? ??:??? ???? : ???? ?????????????: ????(??) ??????? (????) ?????? (????) 12 ????????? ???? ??:??? ????(??) ???? : ???? ??????? ,?????????? ?????????????: 13 ????????? ???? ??:??? ???? : ???? ???????: ?? ?? 14 ????????? ???? ??:??? ???? : ???? ?????????: ? ? ? ? 15 ????????? ???? ??:??? ???? : ???? ?????? ?????? ?????? ?????? ?????? ?????? 16 ????????? ???? ??:??? ???? : ???? ???????????????: ??????? ??????? ??????? 17 ????????? ???? ??:??? ???? : ???? ?????: ????? ????????(??) ??????????????? ????????(????) ???????? (?? ) ?????????????????????? ?(????) 18 ????????? ???? ??:??? ???? : ???? ?????: ????? ????????????(??) ????????????????,??????????????????(????) ???????????? ??????????(?? ) ????????????????,??????????????????(????) 19 ????????? ???? ??:??? ???? : ???? ?? (????????) ???? (????????) ? ? ? ? ? ? ? ? ?? ??? 20 ????????? ???? ??:??? ???? : ???? ?????? ???????,??????????? ????? ??? ??? ??? ??????? ?????? 21 ????????? ???? ??:??? ???? : ???? ?????? ?????? ????????? ????? ????????? 22 ????????? ???? ??:??? ???? : ???? ?????? ? ? ? ? ????(FC) ???(MC) ????(VC) ???? 23 ????????? ???? ??:??? ???? : ???? ?????? ?? ?? ????????? ???? (?????) 24 ????????? ???? ??:??? ???? : ???? ?????? ?????? ?? ?? /?? ?? ?? ?? ???? ?????? ???? ???? ???? ? ? ? 25 ????????? ???? ??:??? ???? : ???? ?-?-????? (CVP) ????????????? ???????????????? ???????????????? ??????\????????????? ?????????????????? Cost – Volume - Profit 26 ????????? ???? ??:??? ???? : ???? ?-?-????? (CVP) ?? ?? (??) ???(S) ????(FC) ???(MC) ????(VC) ???? 27 ????????? ???? ??:??? ???? : ???? ???? (Contribution Margin) ????????,???????? ???? (CM) = ???? – ???? ????? (CM%) = ???? / ???? = 1 – ????? ????(?)??,????????? 28 ????????? ???? ??:??? ???? : ???? ?-?-????? (CVP) ?? ?? (??) ???(S) ????(FC) ???(MC) ????(VC) ???? CM<FC CM=FC CM>FC 29 ????????? ???? ??:??? ???? : ???? ?-?-????? (CVP) ?? ?? (??) ???(S) ????(FC) ???(MC) ????(VC) ???? CM<FC CM=FC CM>FC ????? 30 ????????? ???? ??:??? ???? : ???? ?????(Break-Even Point) ????? = ???? / ?????? ????? = ???? / ????? ???????,???????, ??????? 31 ????????? ???? ??:??? ???? : ???? ?-?-????? (CVP) ?? ?? (??) ???(S) ????(FC) ???(MC) ????(VC) ???? ????? ? ? ? ? ????? ????? 32 ????????? ???? ??:??? ???? ???? : ???? ???? ??????,????????????? ? ? ? ? ? ? ? ??? ??? ?? ?? ?? ?? 33 ????????? ???? ??:??? ????? : ????? ???????:???? ?????? ?????? ???? ???? 34 ????????? ???? ??:??? ????? : ????? ???????: ????? (First In First Out):????????? ???????? ?????????????:??????????? ?????(Just In Time):????????? ???:??????,?????,???????? ????:????????,???? ????????????;???? ?????????? ???:???????????? ?????????? 35 ????????? ???? ??:??? ???? ???? : ???? ???? ???????????????? ??????????? ??????????????????????????? 36 ????????? ???? ??:??? ????? : ????? ??????? (CCC) Cash Conversion Cycle ?????? (???????) ?????? (???????) ???? (????????) 37 ????????? ???? ??:??? ????? : ????? ??????? (CCC) ?????? (72?) ?????? (24?) ?????? (30?) ?????? (66? = 72+24-30) ?? ?? ?? ?? ???? 38 ????????? ???? ??:??? ???? : ???? ??????? (FCF) Free Cash Flow ???????????,?????????????????????? ?????????????? ?????????? 39 ????????? ???? ??:??? ?????? : ?????? ???? ???? ???? ???? ????? 40 ????????? ???? ??:??? ?????? : ?????? ????,???? ????????? (Separation of Duty) ????,???? ????????? ???? ???? ?????? (Responsibility Accounting) ???? ???? ???? ???? ???? (Variance Analysis) 41 ????????? ???? ??:??? ?????? : ?????? ????????????????,?????? ???????? ,?????? ???????????????,??????? ??????????????????????? ?????,???20??20??? ???? 42 ????????? ???? ??:??? ???? : ???? 43 ????????? ???? ??:??? ???? : ???? 44 ????????? ???? ??:??? ???? : ???? ??/?? ?? ??/?? ?? ??/?? ?? ?? ?? ????????????????,??????(??)??????????? 45 ????????? ???? ??:??? ??????????,??????????? ???? : ???? ?? ??/?? ?? ??/?? ?? ?? ??/?? ????Price(Rate) Variances AP SP AQ 46 ????????? ???? ??:??? ???? : ???? SP SQ ????Qty(Usage) Variances AP ?? ??/?? ??/?? ?? ?? ?? ????Price(Rate) Variances ??/?? 47 ????????? ???? ??:??? ???? : ???? 48 ????????? ???? ??:??? ???? : ???? ??/?? ?? ?? ?? ??/?? ????Price(Rate) Variances ?? ??/?? AQ ????Qty(Usage) Variances AP ???? 49 ????????? ???? ??:??? ?????? : ?????? ???? ?? ?????? ??????? ???????? ?????? ?????? ?????? ?? ??? ?? ? ?? 50 ????????? ???? ??:??? ????????????? : ????????????? B2B ???????????????? B2C ??????? ???????????????? 51 ????????? ???? ??:??? ????????????? : ????????????? ????????????????,?????????????? ???????????? ????????????????????????????? ????????????????????,??????????????????,????????????? ?????????????????????????? ???????????????????????????? 52 ????????? ???? ??:??? ????????????? : ????????????? ???????????????????????????: ??????:??????????????????????????????????????????????? ??????:?????????????????????????????????????????????????? ????????????,?????????????? ?????????????????????????????????????? 53 ????????? ???? ??:??? ???????? : ???????? ????:??????????? ?????????????????????? ?????? ????????? ??????? ?????? ??????? ??????? ???????? 54 ????????? ???? ??:??? ???????? : ???????? ?????????: ??????“???”?“????”?????????????“???”???? ????????? ???????, ?????? ?????????: ? ? ?? 55 ????????? ???? ??:??? ???????? : ???????? ??????????????,??????? ??????,???????,??????? ?????? : ?????? ???????? ?????? 56 ????????? ???? ??:??? ????????? : ????????? ???????? 57 ????????? ???? ??:??? 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Increase Core Financial Competitiveness feifei0211 Download Post to : URL : Related Presentations : Share Add to Flag Embed Email Send to Blogs and Networks Add to Channel Uploaded from authorPOINT lite Insert YouTube videos in PowerPont slides with aS Desktop Copy embed code: (To copy code, click on the text box) Embed: URL: Thumbnail: WordPress Embed Customize Embed The presentation is successfully added In Your Favorites. Views: 43 Category: Business & Fin.. License: All Rights Reserved Like it (0) Dislike it (0) Added: April 20, 2009 This Presentation is Public Favorites: 0 Presentation Description No description available. Comments Posting comment... Premium member Presentation Transcript ??????????????? : ??????????????? ??????????? 1 ????????? ???? ??:??? ????? : ????? ???????? 2 ????????? ???? ??:??? ????? : ????? ???????? ? ? ? ? 3 ????????? ???? ??:??? ????? : ????? ???????? ? ? ? ? 4 ????????? ???? ??:??? ????? : ????? ???????? ? ? ? ? 5 ????????? ???? ??:??? ????? : ????? ???????? ? ? ? ? ? 6 ????????? ???? ??:??? ????? : ????? ????? 7 ????????? ???? ??:??? ????? : ????? ?????????? ???????????????????? ??????????: ??? ????= ???? – ???? ????: ???? ???? ???? ???? 8 ????????? ???? ??:??? ????: ???? ???? ???? ???? ????? : ????? ????????????? ????? ?? ??? ?? ??????????? ??????? 9 ????????? ???? ??:??? ????? VS ????? : ????? VS ????? ??????,????????? ????????????????????? ???????????????? ??????????????? (???????) ??????????????????????????? ?????? ??????? 10 ????????? ???? ??:??? ???? : ???? ?????????????: ??? 11 ????????? ???? ??:??? ???? : ???? ?????????????: ????(??) ??????? (????) ?????? (????) 12 ????????? ???? ??:??? ????(??) ???? : ???? ??????? ,?????????? ?????????????: 13 ????????? ???? ??:??? ???? : ???? ???????: ?? ?? 14 ????????? ???? ??:??? ???? : ???? ?????????: ? ? ? ? 15 ????????? ???? ??:??? ???? : ???? ?????? ?????? ?????? ?????? ?????? ?????? 16 ????????? ???? ??:??? ???? : ???? ???????????????: ??????? ??????? ??????? 17 ????????? ???? ??:??? ???? : ???? ?????: ????? ????????(??) ??????????????? ????????(????) ???????? (?? ) ?????????????????????? ?(????) 18 ????????? ???? ??:??? ???? : ???? ?????: ????? ????????????(??) ????????????????,??????????????????(????) ???????????? ??????????(?? ) ????????????????,??????????????????(????) 19 ????????? ???? ??:??? ???? : ???? ?? (????????) ???? (????????) ? ? ? ? ? ? ? ? ?? ??? 20 ????????? ???? ??:??? ???? : ???? ?????? ???????,??????????? ????? ??? ??? ??? ??????? ?????? 21 ????????? ???? ??:??? ???? : ???? ?????? ?????? ????????? ????? ????????? 22 ????????? ???? ??:??? ???? : ???? ?????? ? ? ? ? ????(FC) ???(MC) ????(VC) ???? 23 ????????? ???? ??:??? ???? : ???? ?????? ?? ?? ????????? ???? (?????) 24 ????????? ???? ??:??? ???? : ???? ?????? ?????? ?? ?? /?? ?? ?? ?? ???? ?????? ???? ???? ???? ? ? ? 25 ????????? ???? ??:??? ???? : ???? ?-?-????? (CVP) ????????????? ???????????????? ???????????????? ??????\????????????? ?????????????????? Cost – Volume - Profit 26 ????????? ???? ??:??? ???? : ???? ?-?-????? (CVP) ?? ?? (??) ???(S) ????(FC) ???(MC) ????(VC) ???? 27 ????????? ???? ??:??? ???? : ???? ???? (Contribution Margin) ????????,???????? ???? (CM) = ???? – ???? ????? (CM%) = ???? / ???? = 1 – ????? ????(?)??,????????? 28 ????????? ???? ??:??? ???? : ???? ?-?-????? (CVP) ?? ?? (??) ???(S) ????(FC) ???(MC) ????(VC) ???? CM<FC CM=FC CM>FC 29 ????????? ???? ??:??? ???? : ???? ?-?-????? (CVP) ?? ?? (??) ???(S) ????(FC) ???(MC) ????(VC) ???? CM<FC CM=FC CM>FC ????? 30 ????????? ???? ??:??? ???? : ???? ?????(Break-Even Point) ????? = ???? / ?????? ????? = ???? / ????? ???????,???????, ??????? 31 ????????? ???? ??:??? ???? : ???? ?-?-????? (CVP) ?? ?? (??) ???(S) ????(FC) ???(MC) ????(VC) ???? ????? ? ? ? ? ????? ????? 32 ????????? ???? ??:??? ???? ???? : ???? ???? ??????,????????????? ? ? ? ? ? ? ? ??? ??? ?? ?? ?? ?? 33 ????????? ???? ??:??? ????? : ????? ???????:???? ?????? ?????? ???? ???? 34 ????????? ???? ??:??? ????? : ????? ???????: ????? (First In First Out):????????? ???????? ?????????????:??????????? ?????(Just In Time):????????? ???:??????,?????,???????? ????:????????,???? ????????????;???? ?????????? ???:???????????? ?????????? 35 ????????? ???? ??:??? ???? ???? : ???? ???? ???????????????? ??????????? ??????????????????????????? 36 ????????? ???? ??:??? ????? : ????? ??????? (CCC) Cash Conversion Cycle ?????? (???????) ?????? (???????) ???? (????????) 37 ????????? ???? ??:??? ????? : ????? ??????? (CCC) ?????? (72?) ?????? (24?) ?????? (30?) ?????? (66? = 72+24-30) ?? ?? ?? ?? ???? 38 ????????? ???? ??:??? ???? : ???? ??????? (FCF) Free Cash Flow ???????????,?????????????????????? ?????????????? ?????????? 39 ????????? ???? ??:??? ?????? : ?????? ???? ???? ???? ???? ????? 40 ????????? ???? ??:??? ?????? : ?????? ????,???? ????????? (Separation of Duty) ????,???? ????????? ???? ???? ?????? (Responsibility Accounting) ???? ???? ???? ???? ???? (Variance Analysis) 41 ????????? ???? ??:??? ?????? : ?????? ????????????????,?????? ???????? ,?????? ???????????????,??????? ??????????????????????? ?????,???20??20??? ???? 42 ????????? ???? ??:??? ???? : ???? 43 ????????? ???? ??:??? ???? : ???? 44 ????????? ???? ??:??? ???? : ???? ??/?? ?? ??/?? ?? ??/?? ?? ?? ?? ????????????????,??????(??)??????????? 45 ????????? ???? ??:??? ??????????,??????????? ???? : ???? ?? ??/?? ?? ??/?? ?? ?? ??/?? ????Price(Rate) Variances AP SP AQ 46 ????????? ???? ??:??? ???? : ???? SP SQ ????Qty(Usage) Variances AP ?? ??/?? ??/?? ?? ?? ?? ????Price(Rate) Variances ??/?? 47 ????????? ???? ??:??? ???? : ???? 48 ????????? ???? ??:??? ???? : ???? ??/?? ?? ?? ?? ??/?? ????Price(Rate) Variances ?? ??/?? AQ ????Qty(Usage) Variances AP ???? 49 ????????? ???? ??:??? ?????? : ?????? ???? ?? ?????? ??????? ???????? ?????? ?????? ?????? ?? ??? ?? ? ?? 50 ????????? ???? ??:??? ????????????? : ????????????? B2B ???????????????? B2C ??????? ???????????????? 51 ????????? ???? ??:??? ????????????? : ????????????? ????????????????,?????????????? ???????????? ????????????????????????????? ????????????????????,??????????????????,????????????? ?????????????????????????? ???????????????????????????? 52 ????????? ???? ??:??? ????????????? : ????????????? ???????????????????????????: ??????:??????????????????????????????????????????????? ??????:?????????????????????????????????????????????????? ????????????,?????????????? ?????????????????????????????????????? 53 ????????? ???? ??:??? ???????? : ???????? ????:??????????? ?????????????????????? ?????? ????????? ??????? ?????? ??????? ??????? ???????? 54 ????????? ???? ??:??? ???????? : ???????? ?????????: ??????“???”?“????”?????????????“???”???? ????????? ???????, ?????? ?????????: ? ? ?? 55 ????????? ???? ??:??? ???????? : ???????? ??????????????,??????? ??????,???????,??????? ?????? : ?????? ???????? ?????? 56 ????????? ???? ??:??? ????????? : ????????? ???????? 57 ????????? ???? ??:???