精益生产账务指标设定课件.pptx

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Netsales77,489.00COGS65,531.00Distributioncost6,919.00AdminExpense1,502.00OtherExpense0.00Othercurrentassets0.00AccountReceivable6,527.00Inventory2,604.00Cash1,142.00GrossMargin11,958.00Totalexpense8,421.00TotalCurrentAssets10,273.00FixedAssets19,497.00Longterminvestment0.00Financesubsidiaries0.00OtherAssetsNetProfit3,537.00FinanceExpense793.00OtherIncome503.00Netsales77,489.00TotalAssets29,7,70.00NetProfitbeforeTax3,247.00Taxes1,210.00InventoryTurnover29.76Netsales77,489.00AssetsTurnover2.60Netprofitmargin2.63%Netprofitaftertax2,037.00ReturnonAssets6.84%84.57%8.93%15.43%10.87%4.56%4.19%100%1.DUPONTANALYSISEXAMPLE IncomingStatementBalanceSheetCashFlowStatementLiquidityProfitabilityOperatingcapability2.THREEFINANCESHEETS 3.Set-up1.Inventoryturn-overrate≥3库存周转率2.Inventoryturn-overdays≤120day库存周转天数3.Accountreceivableturn-overrate≥3应收帐款周转率4.Accountreceivableturn-overdays≤100day应收帐款周转天数5.Operatingcycle=Inventoryturn-overdays+Accountreceivableturn-overdays≤200营业周期=存货周转天数+应收帐款周转天数6.Currentassetsturn-overrate≥1流动资产周转率7.Totalassetsturn-overrate≥0.8总资产周转率8.Returnofassets≥0.08资产净利率（总资产报酬率）9.(Sales)netprofitmargin≥0.1销售净利率10.(Sales)grossprofitmargin≥0.15销售毛利率11.Totalassetscashrecyclerate≥0.06全部资产现金回收率12.EBITmargin≥0.14EBIT+OPERATINGEXPENSES=GROSSPROFIT息税前利润率13.(Liquidity)currentration≥200%流动比率14.Quickratio≥1.0速动比率15.Debtratio≤50%资产负债率16.(Sales)Growth≥10%销售增长17.COGS:TBD制造成本18.SG&A:TBD财务、管理、营业费用 4.Profitabilityanalysis盈利能力分析ROE(Returnofequity)净资产收益率（股权收益率）ROA(Returnofassets)总资产收益率ReturnsbasedonassetsorequityProfitbasedonsalesGrossmargin销售毛利率Netmargin销售利润率Operatingmargin经营利润率息税前经营利润利润总额净利润 Grossmargin（销售毛利率）Note:Operatingincomeisthedifferencebetweenoperatingrevenuesandoperatingexpenses,butitisalsosometimesusedasasynonymforEBITandoperatingprofit.Thisistruceifthefirmhasnonon-operatingincome.(Earningsbeforeinterestandtaxes/Sales) 5.DebtpayingabilityAnalysis偿债能力分析 6.OperatingcapabilityAnalysis营运能力分析ReceivableTurnoverratio应收账款周转率InventoryTurnoverratio存货周转率Singleassetturnoverrate单项资产周转率Classificationassetturnoverrate分类资产周转率Totalassetturnoverrate总资产周转率CurrentassetsTurnoverratio流动资产周转率FixedassetsTurnoverratio固定资产周转率 7.GrowthcapabilityAnalysis增长能力分析ThreeYearsAverageGrowthRateinBusinessRevenue(营业收入三年平均增长率）BusinessRevenueThreeYearsAverageGrowthRate=营业收入三年平均增长率=