Management accounting tools and practical applications in the digital age

Mondo Workplace Updated on 2024-02-09

February**Dynamic Incentive Plan Course Background: With the increasingly complex business environment and the urgent need for enterprise management reform, new accounting standards are emerging one after another, especially in the context of "big data, artificial intelligence, mobile Internet, cloud computing", the digital transformation of financial work has become an irreversible trend! How can financial personnel be recognized by the management and business departments of the enterprise, and truly create value for the enterprise through the integration of business and finance?

Based on the financial environment and development trend of China's economy and "Smart Cloud", this course is carefully built by visiting and investigating the advanced financial sharing center construction and industry-finance integration experience of many benchmark enterprises. This course first analyzes the current situation and trend of financial accounting, then deeply analyzes the channels for financial integration --- the way of integration of industry and finance, and finally focuses on explaining the specific operation plan of financial integration through cases, in order to comprehensively improve the business quality and financial management ability of financial personnel, promote the integration of industry and finance, and create greater value for enterprises.

Course Benefits:

Able to read financial statements and understand relevant important financial indicators.

Deepen your understanding of the digital transformation trends in finance.

Understand the way of integration of business and finance.

Learn how to digitize finance in practice and create value for your business.

Course Duration:1-2 days, 6 hours days.

Course Audience: Chief Financial Officer, Chief Accountant and Key Financial Personnel.

Course ApproachLecturer lecture + case analysis + scenario simulation.

Course outline

Case Import:

1.30 years of experience as an old accountant.

2.Zhengzhou's CEO's financial experience.

3.The role of Ali Tsai Chongxin.

Section 1: Economic and Social Development, Trends in Financial Digitalization and Accounting Positioning

1. The current situation of China's economic development

1.L-shaped economic trend.

2.The troika of economic development.

3.Great power game and Sino-US war.

2. Background of the big smart cloud and the trend of financial digitalization

1.Internet, big data and artificial intelligence, cross-border competition and business model upgrading.

2.Management accounting background of "Smart Cloud".

3.The practice environment and needs of finance and accounting.

4.Transformation of Finance & Accounting Staff.

Case:RT-Mart, Meituan, Yutong Bus and other case discussions.

Case:How Huawei's finances are doing.

Session 2: Financial Report Reading: Analyzing the Secrets Behind the Numbers

1. Basic financial statements of enterprises

1.The "foundation" of the enterprise: the balance sheet.

2.The "face" of the enterprise: the income statement.

3.The "days" of the business: the cash flow statement.

2. Reading and evaluation of financial statements

Reading and evaluation of the balance sheet

1) Evaluation of the company's financial security.

2) Evaluation of the company's solvency.

Reading and evaluation of the income statement

1) Evaluation of the company's profitability.

2) Operational capability evaluation.

3) The company's development prospects**.

Reading and evaluation of cash flows and cash flow statements

1) The relationship between accounting statements.

2) Structure and quality analysis of the cash flow statement.

3) Analysis of corporate profitability and solvency after considering cash flow.

Case Study:Take a company as an example, how to pivot the business operation through the data of financial statements.

Section 3: Management Accounting and Integration of Business and Finance

1. Three-level operation mode of integration of industry and finance

1.Headquarters Functional Finance.

2.Business Support Finance.

3.Financial Sharing Center.

Second, the threefold realm of financial work

1.Accounting Accountant - Mr. Bookkeeper.

2.Managerial Accounting - Management Staff.

3.Strategic Accounting - Strategic Assistant.

3. How can the integration of industry and finance improve decision-making

1.Decision support at the group level.

2.Decision support at the business unit level.

3.Skills and attributes required for effective business partnerships.

Fourth, the difficulty of the integration of industry and finance

1.The management is not clear about the positioning of the finance department or is positioned at the traditional accounting level.

2.The business department is stronger, the finance department is weaker, and the business department does not understand the financial work.

3. The financial information system is not integrated with other management information systems, and it is difficult for the financial department to obtain timely business information.

4.The knowledge level of the financial and accounting personnel themselves is limited, and they do not understand strategy and business.

Case Study:The problem of the integration of business and finance.

Section 4: Channels for Realizing Financial Digitalization: The Way of Integrating Business and Finance

1. Financial transformation in the context of smart cloud

1.Financial digitalization and integration of industry and finance.

2.Transformation of financial roles: accounting, management to strategic accounting.

2. Integration of industry and finance and value creation

1.The connotation and essence of the integration of business and finance.

2.The premise of the integration of industry and finance.

3.The path of integration of industry and finance.

Case:The realization of the integration of industry and finance.

Section 3: Case practice of financial and business integration

1. The integration of industry and finance is applied to cash crisis management

1.Cash flow requirements**.

2.Open source.

3.Throttling.

2. Cost reduction by integration of industry and finance: path and operation plan

1.Operation path: the task of business personnel and finance personnel.

2.Material. 3.Work.

4.Fee. Third, the integration of industry and finance and the tapping of potential and efficiency

1.Return on Net Assets - Core Indicators: Meaning, Significance and Interpretation.

2.Net sales margin - product driving force: indicator interpretation, indicator decomposition and potential tapping channels.

3.Asset Turnover Ratio - Management Driving Force: Indicator Interpretation: Channels for Indicator Decomposition and Potential Tapping.

4.Financial Leverage-Debt Driver: Indicator Interpretation: Channels for Indicator Decomposition and Potential Tapping.

Session 5: Value Creation Tools and Case Application Analysis

1. Variable cost method

1.Variable cost method connotation.

2.Break-even point**.

3.Poly Point**.

Analysis of the path of value creation

1) 2) Fixed costs.

3) Variable costs.

Second, the product structure optimization

1.Product structure optimization and value creation.

2.Paths based on contributing gross profit.

3.Cash-flow-based paths.

3. Comprehensive budget management

1.The connotation of total budget management.

2.Comprehensive budget and corporate strategy.

3.Value creation in the process of comprehensive budgeting, execution, assessment, etc.

4.The logic behind comprehensive budget data.

5.The content system of the comprehensive budget.

Fourth, product pricing decisions

1.Full cost vs. product pricing.

2.Unit variable cost vs. product pricing.

3.Variable cost per unit of cash and product pricing.

5. Project and investment feasibility study

1.Cash flow.

2.A generic evaluation model.

3.Calculation and application of basic investment evaluation indicators.

4.Bond pricing decisions.

5.Model development and value creation.

Course summary and review

1.Summary and review of the main content of the course.

2.Q&A.

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