《国际着名咨询公司财务管理培训课程-建立成功的财务管理体系PPT参考课件》由会员分享,可在线阅读,更多相关《国际着名咨询公司财务管理培训课程-建立成功的财务管理体系PPT参考课件(84页珍藏版)》请在金锄头文库上搜索。
1、,1, , , 鼰,滮 , ,2, ,滮 , ,3, ,滮 , ,4, ,5, , ,6, ,棻,1993,1994,1995,=35%, ,1993,1994,1995,=26%,7, , , (ROS) , , , ,8,(ROIC)(WACC) , , , ,9,棻,-,-,+, , ,1993,1994,1995,10%,5.0,6.6, ,23,23,35, ,230,461,530, ,228,463,514,2,-2,16,2,6,8,25,29,43,101,138,185,76,109,142, , , , ,10,棻,9.9,-12.
2、0,-5.3,4.3,-2.6,-1.0,230,461,530,10%,5.0,6.6,5.7%,7.6,7.6,4%,4,4,=85%,67%,67%,=15%,15%,15,15,-,X,11, (WACC) ,(ROA) (ROIC) * (RTS),(WACC) ,*=(ROIC)(WACC),12, , (), ,13, ,14, ,15,(RTS),(EP),/, ,16,/,壺 ,17,=(-)X,SSpread(),ROIC= WACC=,=(10%-8%)X1,000=20,綨(EP),18,1,3,2,1,3,2,5%,1,3,2,20%,15%,18%,12%,X,-,
3、+,+,,19, , *,*,20,, , 豸 / /仯 ,21,(), , , , , , , , , , , , ,浽,%,(),绰,/,22, , , , , , 油, , , 趨,/,/,(),(ATM),/, , ,ATM,23, /(磺),鼰, , ,磺,24,4,4,4,4,4,4,4,4,4,4, (EBIT) , , ,4,25, 趨 ,/, , ,26, ,27,+,28, () / 滮 滮 滮 滮 / 幫, (磺) (/) ,29, / ,1., ,5.,2., , ,4., ,3.,30,2.,/,1.,3.,4.
4、,5.,31, () ,32, ,滮 , ,33, ,滮 ,1,2,3, 1, 2, 3,34,35, ,/, , 乤, ,,繤 ,36, /, / , / / 飬,37, ,/ ,/ , 估 , ,涨 / ,38, ,滮 , ,39,滮, 滮,滮,滮 /,(),100 ,KPI,R&L,40,滮, 滮, 滮 滮 滮 滮滮滮 滮 滮仯,3. 滮,2. ,1. /, (滮) 1. 2. 3. 4. () 5. () 6. 7. 8. 滮,41,/滮
5、,滮,/,滮,滮滮,滮,滮,滮,滮,滮滮,滮滮,飬,滮,滮滮,飬滮,/,滮,/,42,滮,1. 2. 仯 漰仯 3. 4. ( ) () ,5. () 6. (ROIC) 7. 8. 滮,43,滮 , ,顢, , , 估, , , ,巢, ,44, ,滮 , ,45,滮, 滮,滮,滮 /,(),100 ,KPI,R&L,46,滮廯,滮 35滮 35 1, ,47,滮, 滮 /,4./,5. ,1. ,2. /,3. /, 滮 / , 1.滮 2. 3. 4. 5. 6.,48,/,/,滮,/,/,/,/,/,滮/,/,/(),/,49,/ ,1. 滮 滮 2. 3. 4. ,5. 6. (1)
6、 (2) (3) (4) (5) (6) (7) (8) ,50,/,99,99,2000, - - + / - - - ,/,99,99,2000,51, , / () (X 6),10 10 20 5 45 4.5,52, ,滮 , ,53,滮, 滮,滮,滮 /,(),100 ,KPI,R&L,54,100, 100, 100/ 100 100(),3.100,1.100,2., 1.* 2.100顢() 3.100() 4./() 5.貹/滻() 6./ 7.,55,塰100, /,(),/,100,100/, ,56,()(),(),,57, 滮 ,
7、 滮 棬 , 滮 , 滮 裬 , 澫 滮 ,58,/,/ ,/,59,(),(),,鼰, XXX 20 XXXXXXXX XXXXXXXXX XXXXX XXXXXX XXXXX XXXXXXXX XXXX XXXXXX XXXX,,11,12,13,10,14,Y,=, ,XX,6,7,4,3,1,2,5,8,9,60,BP-Amoco,15%,/,Frito-Lay, (0-12%),/,80%,20%,61, 滮裬, A/B/C /, ,İ 10-15% 25-30% 25-40% 15-25
8、% 5-10%, , 辯棬, , , , ,62,滮 ,滮 ,100 ,63, ,滮 , ,64,, , , 涨,65, 涨淶 漰/壬, / , 鲻, , ,66, İ ,67,趨,,68, , , , ,69,仯,70, (),籩 , , (), ,71,, 80-100 60-80 40-60 20-40 0-20, (),1-2,3-4,5-6,7-8,9-10,72, , (a%)() (b%)() (c%)() (d%)() a%,c%b%,d%,(a%),(b%),(c%),(d%),73,仯,74, , , , , ,75, , , , ,(),76,77, ,78, 飬 , ,79, , ,鴫, / ,80,(), , ,81,, , ,82, , ,83,