【世界五百强机密文件】财务管理大纲

【世界五百强机密文件】财务管理大纲 财财管理大财 章 财 容教学内 第一章财财管理财财第一财财财管理述概 第二财财财管理的目财第三财财财管理工作财财第四财财财管理财境第二章财财价财财量基财第一财财金财财价财第二财财财财酬与 第三章财财财 表 关于同志近三年现实表现材料材料类招标技术评分表图表与交易pdf视力表打印pdf用图表说话 pdf 分析第一财财财财表分析述概 第二财财财财表分析的基本方法 第三财财财比率分析第四财企财财财的财合财价状况 第四章财财策决 第一财财财述概 第二财财益财本财财第三财财财财本财财第五章财本成本财本财与构第一财财本成本 第二财杠杆原理 第三财财本财及其财化构 第六章财目投财策决 第一财财目投财策的相财念决概 第二财财目投财策投财策指财决决 第三财财目投财策分析方法的财用决 第四财投财财财分析 第七章财券投财 第一财财券投财述概 第二财财券投财 第三财股票投财 第四财投财基金 第五财财券投财的财财财合与第六财财本财财定价模型第八章财财金管理运 第一财财财金述运概 第二财财财财金管理第三财财收财款管理第四财存财管理 第九章利财分配管理第一财利财分配管理述概第二财股利分配政策第三财股利财财及共支付第四财股票分割 管理财大财会 章财 容教学内 第一章财 财 第一财管理财财述会概 第二财管理财的的财生财展会与 第三财管理财财知财系和财财道德会体 第二章成本性财分析财财成本法与第一财成本的念分财概与第二财成本性财分析第三财财财成本法第三章本量利分析第一财本量利分析的述概第二财保本、保利分析第三财有财因素的财财财相财指财的影响 本量利分析中的敏感分析 第四财本量利分析在财财策中的财用决第五财财财容,本、量、利财用财财内 第四章财财分析 第一财财财分析述概 第二财财财财售 第三财利财财财 第四财财金财财 第五章短期财财策决 第一财决概策分析述第二财生财策分析决 第三财定价策决 财财容,生财策分析内决 第六章财期投财策决 第一财财期投财策述决概第二财财期投财策的财价指财决第三财财期投财策财价指财的用决运第四财 财期投财策的敏感性分析决 财财容,投财财目是否可行的策财内决 第七章成本控制财准成本系财与第一财成本控制述概第二财财准成本的制定第三财成本差的财算分析异与第四财成本差的财理异 第八章财财财算 第一财财财财算述概 第二财财财财算的财制方法第三财财财财算的财制 财财容,财财财算的财制内 第九章存财管理 第一财存财控制述概 第二财财财财财批量控制第三财日常存财控制 第十章财任财会 第一财财任财财述会概 第二财财任中心第三财内部财移价格 第十一章平衡财分卡 第一财平衡财分的财生和财展卡 第二财平衡财分的容和特点卡内第三财平衡财分的建立和财用卡 第十二章作财成本管理 第一财作财成本财算法第二财作财成本管理基财第三财作财成本管理中的本量利分析模型和策相财信息决第四财 作财成本管理系财在我的财用国 成本财大财会章 财 容教学内 Chapter 1The Accountant Role in the Organization1,Identify three broad purposes of accounting systems2. Describe cost accounting and its relation to management accounting and financial accounting Distinguish between the planning and control decisions of managers 3, Distinguish among the problem-solving, scorekeeping, and attention-4, directing roles of a management accountant 5. Describe the set of business functions in the value chain6.Identify four key themes that are important to managers attaining success in their planning and control decisions 7. Describe three guidelines that assist management accountants increase 8. their value to managers 9. Understand how cost accounting fits into an organization structure Understand the importance of professional ethics to management accountants An Introduction to Cost Terms and PurposesChapter 2Define and illustrate a cost object.1.Distinguish between direct costs and indirect costs2.Explain variable costs and fixed costs3.Interpret unit costs with caution4.Distinguish among manufacturing, merchandising, and 5.service-sector companies6.Differentiate between inventoriable costs and period costs7.Describe the three categories of inventories commonly found in manufacturing companies8.Explain why different ways of computing product costs are appropriate for different purposes Job Order CostingChapte4Explain why different ways of computing product costs 1.are appropriate for different purposes Describe the three categories of inventories commonly found in manufacturing companies2. Outline a seven-step approach to job costing 3. Distinguish actual costing from normal costing Track the flow of costs in a job-costing system4. 5. Process CostingChapter 17Determine when process-costing systems are 1.appropriate2.Describe five key steps in process costing Calculate and use equivalent units3.Prepare journal entries for process-costing systems4.Demonstrate the weighted-average method of process costing5.Demonstrate the first-in, first-out (FIFO) method of process costing Spoiled, Reworked Units, and ScrapChapter 18Distinguish among spoilage, reworked units, and scrap1. Describe the general accounting procedures for normal and 2. abnormal spoilage Account for spoilage in process costing using the 3. weighted-average method4. Account for spoilage in process costing using the first-in, first-out method5. Account for spoilage in process costing using the standard-6. costing method Account for spoilage in job costing7. 8. Activity-Based Costing and Activity-Based ManagementChapter 5Explain undercosting and overcosting of products1. Present three guidelines for refining a costing system2. Distinguish between the traditional and the ABC approaches to designing a costing system3. Describe a four-part cost hierarchy4. Cost products or services using activity-based costing (ABC)5. Use ABC systems for activity-based management6. Compare ABC and department indirect rate costing systemsEvaluate the costs and benefits of implementing ABC 7. costing systems8. Cost AllocationChapter 14Outline four purposes for allocating costs to cost objects1. Guide cost-allocation decisions using appropriate criteriaDiscuss key decisions faced when collecting costs in indirect cost pools2. Differentiate the single-rate cost-allocation method from 3. the dual-rate cost-allocation method Understand how the risks managers face are affected by 4. the choice between budgeted versus actual cost-allocation 5. rates Distinguish among direct, step-down, and reciprocal 6. methods of allocating support department costs7. Make decisions that draw on the allocation of common costs using either the stand-alone or incremental methods8. Explain the importance of explicit agreement between parties when reimbursement is based on costs incurredCost Allocation: Joint Products and By-productsChapter 15Identify the splitoff point(s) in a joint-cost situation1. Distinguish between joint products and by-products2. Explain why joint costs should be allocated to individual products3. Allocate joint costs using several different methods4. Identify the criterion used to support market-based joint cost allocation methods5. Explain why joint costs are irrelevant in a sell-or-process 6. further decision Account for by-products using two different methods7. Master Budget and Responsibility AccountingChapter 6Define master budget and explain its major benefits to an 1. organization2. Describe major components of the master budget Prepare the operating budget and its supporting schedules3. Use computer-based financial planning models in sensitivity 4. analysis Explain Kaizen budgeting and its importance for cost 5. management6. Illustrate an activity-based budgeting approach Describe responsibility centers and responsibility accounting 7. Explain how controllability relates to responsibility 8. accounting Flexible Budgets, Variances, and Management Control: IChapter 7Describe the difference between a static budget and a 1. flexible budget2. Develop a flexible budget and compute flexible-budget variances and sales-volume variances3. Explain why standard costs are often used in variance 4. analysis Compute the price and efficiency variances for direct 5. cost categories6. Explain why purchasing performance measures should focus on more factors than just price variances7. Integrate continuous improvement into variance analysis8. Perform variance analysis in activity-based costing systems Describe benchmarking and how it can be used in cost management Flexible Budgets, Variances, and Management Control: IIChapter 8Explain similarities and differences in the planning of variable overhead costs and the planning of fixed 1. overhead costs Identify the key features of a standard costing system Compute variable overhead spending and efficiency 2. variances Explain how the efficiency variance for a variable indirect cost item differs from the efficiency variance for a direct 3. cost item Compute the budgeted fixed overhead rate4. Explain two caveats to consider when interpreting the 5. production-volume variance as a measure of the economic cost of unused capacity6. Show how the 4-Variance Analysis approach reconciles the 7. actual overhead incurred with the overhead amounts allocated during the period Chapter 16Revenues, Sales Variances, and Customer-Profitability Analysis Give examples of the bundling of products that give rise to revenue 1allocation issues 2Allocate the revenues of a bundled package to the individual products in that package 3Provide additional information about the sales-volume variance by calculating the sales-mix and sales-quantity variances4Provide additional information about the sales-quantity variance by calculating the market-share and market-size variances5Explain what information is pivotal to the reliability of market-share and market-size variances 6Discuss why revenues can differ across customers purchasing the same 7product Prepare a customer-profitability report 8Apply the concept of cost hierarchy to customer costing Inventory Costing and Capacity AnalysisChapter 9Identify the fundamental feature that distinguishes variable 1. costing from absorption costing2. Prepare income statements under absorption costing and variable costing3. Explain differences in operating income under absorption 4. costing and variable costing Understand how absorption costing can provide undesirable 5. incentives for managers6.Differentiate throughput costing from variable costing and absorption costing Describe the various denominator-level capacity concepts 7. that Chapter 10Determining How Costs Behave 1.Explain the two assumptions frequently used in cost-behavior estimation 2.Describe linear cost functions and three common ways in which they behave 3.Recognize various approaches to cost estimation 4.Outline six steps in estimating a cost function on the basis of current or 5.past cost relationships 6.Describe three criteria to evaluate and choose cost drivers 7.Explain and give examples of nonlinear cost functionsChapter 3Cost-Volume-Profit Relationships 1Understand basic cost-volume-profit (CVP) assumptions 2Explain essential features of CVP analysis 3Determine the breakeven point and target operating income using the equation, contribution margin, and graph methods 4Incorporate income tax considerations into CVP analysisChapter 11Decision Making and Relevant Information Use the five-step decision process to make decisions 1Differentiate relevant costs and revenues from irrelevant costs and revenues in any decision situation 2Distinguish between quantitative factors and qualitative factors in decisions 3Identify two potential problems that should be avoided in relevant-cost 4analysis 高财财财管理大财 章 财 容教学内 第一章公司治理架下的财财管理框 第一财公司治理系体 第二财公司治理主的财财体 第三财财财管理在公司治理中的作用 第二章代理成本和公司融财策决第一财财本财和构MM定理第二财代理成本和财本财构第三财信息不财和公司融财策称决 第三章 行财财财学 第一财行财财财述学概 第二财行财财财的基本理财学 第三财财财财财理财和行财财财理财的比财 第四章企财财财财价第一财企财财财财价述概 第二财企财财财财价指财系体第三财新型财财财价方法第五章 公司重财和算财财管理 清第一财公司财财危机财警第二财公司重财的财财管理第三财破财算的财财管理清 第六章 企财集财财财管理第一财企财集财及其特征第二财集财企财财财管理制体第三财企财集财财财管理的容内第四财企财集财财财公司第七章公司财并 第一财公司财的涵并内 第二财公司财的财因分析并 第三财公司财的程序并 第四财目财公司的价财财估第五财公司财的融财分析并 第六财反财的策略分析并 第八章管理财收财 第一财西方企财管理财收财的背景财财与状 第二财我企财管理财收财的背景财财国与状 国财财财管理大财 第一章 财财财管理财国概 第一财,财企财国 第二财,财财财管理国 第三财,财财财理财方法国与 第四财,财机遇财财国与 第二章 跨公司金融财境国与第一财,财国金融市财 第二财,财财本流财国 第三财,财财期财期财与 第三章 财率财财 第一财,财企财财率财财的必要性国 第二财,财率 制度 关于办公室下班关闭电源制度矿山事故隐患举报和奖励制度制度下载人事管理制度doc盘点制度下载 财率定与决 第三财,财率财财方法 第4章财率财财财量 第一财,财率财财及其分财 第二财,交易财财 第三财,财财财财 第四财,折算财财 第五章 外财财财管理 第一财,财率财财管理策略 第二财,交易财财管理 第三财,财财财财 第四财,折算财财 第6章财融财管理国 第一财,财融财管理述国概 第二财,财信财融财国 第三财,财财券融财国 第七章 财直接投财国 第一财,财直接投财述国概 第二财,财投财财境财价国 第三财,财投财中的收因素国税 第四财,财本财算