精益生产账务指标设定.pptx

Net sales 77,489.00COGS 65,531.00Distribution cost 6,919.00Admin Expense 1,502.00Other Expense 0.00Other current assets 0.00Account Receivable 6,527.00Inventory 2,604.00Cash 1,142.00Gross Margin 11,958.00Total expense 8,421.00Total Current Assets 10,273.00Fixed Assets 19,497.00Long term investment 0.00Finance subsidiaries 0.00Other AssetsNet Profit 3,537.00Finance Expense 793.00Other Income 503.00Net sales 77,489.00Total Assets 29,7,70.00Net Profit before Tax 3,247.00Taxes 1,210.00Inventory Turnover 29.76Net sales 77,489.00Assets Turnover 2.60Net profit margin 2.63%Net profit after tax 2,037.00Return on Assets 6.84%84.57%8.93%15.43%10.87%4.56%4.19%100%1.DUPONT ANALYSISEXAMPLE5/22/20241Incoming StatementBalance SheetCash Flow StatementLiquidityProfitabilityOperating capability2.THREE FINANCE SHEETS5/22/202423.Set-up1.Inventory turn-over rate 3 库存周转率2.Inventory turn-over days120 day 库存周转天数3.Account receivable turn-over rate 3 应收帐款周转率4.Account receivable turn-over days 100 day 应收帐款周转天数5.Operating cycle=Inventory turn-over days+Account receivable turn-over days 200 营业周期=存货周转天数+应收帐款周转天数6.Current assets turn-over rate 1 流动资产周转率7.Total assets turn-over rate 0.8 总资产周转率8.Return of assets 0.08 资产净利率（总资产报酬率）9.(Sales)net profit margin 0.1 销售净利率10.(Sales)gross profit margin 0.15 销售毛利率11.Total assets cash recycle rate 0.06 全部资产现金回收率12.EBIT margin 0.14 EBIT+OPERATING EXPENSES=GROSS PROFIT 息税前利润率13.(Liquidity)current ration 200%流动比率14.Quick ratio 1.0 速动比率15.Debt ratio 50%资产负债率16.(Sales)Growth10%销售增长17.COGS:TBD 制造成本18.SG&A:TBD 财务、管理、营业费用 5/22/202434.Profitability analysis盈利能力分析盈利能力分析ROE(Return of equity)净资产收益率（股权收益率）ROA(Return of assets)总资产收益率Returns based on assets or equity Profit based on salesGross margin销售毛利率Net margin销售利润率Operating margin经营利润率息税前经营利润利润总额净利润5/22/20244Gross margin（销售毛利率）销售毛利率）Note:Operating income is the difference between operating revenues and operating expenses,but it is also sometimes used as a synonym for EBIT and operating profit.This is truce if the firm has no non-operating income.(Earnings before interest and taxes/Sales)5/22/202455.Debt paying ability Analysis偿债能力分析偿债能力分析5/22/202466.Operating capability Analysis营运能力分析营运能力分析Receivable Turnover ratio应收账款周转率 Inventory Turnover ratio存货周转率Single asset turnover rate单项资产周转率Classification asset turnover rate分类资产周转率Total asset turnover rate总资产周转率Current assets Turnover ratio流动资产周转率 Fixed assets Turnover ratio固定资产周转率5/22/202475/22/202487.Growth capability Analysis 增长能力分析增长能力分析Three Years Average Growth Rate in Business Revenue(营业收入三年平均增长率）Business Revenue Three Years Average Growth Rate=营业收入三年平均增长率=5/22/20249