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¨£¨¨¨¨£¨Module one£¨
? ¨¨¨ý¨¨¨¨¨¨¨¨¨§¨¨¨¨¨¨objectibe by exercise
? ¨¨¨¨¨¨cash flow
? ¨¨¨¨¨¨¨¨the cash cycle
? ¨¨¨¨¨¨flow of funds
? ¨¨¨ñ¨¨¨¨¨¨¨¨¨ö¨¨¨¨¨¨¨¨two basic financial questions
? ¨¨¨¨¨¨¨¨¨¨¨¢¨¨¨¨¨¢information found on the income statement
? ¨¨¨¨¨ú¨¨¨®¨¨¨¢¨¨¨¨¨¨¨¢information found on the balance sheet
? ¨¨¨ú¨¨¨®¨¨the balance sheet
? ¨¨¨¨¨¨¨¨¨¨¨ú¨¨¨®¨¨¨¨¨¨¨¨the relationship between 
? ¨¨¨¯¨¨¨¨¨¨¨¨¨¨¨¨¨ªworking capital and cash cycle
? ¨¨¨ñ¨¨¨¨financial report
? ¨¨¨ý£¨¨¨¨¨¨¨¨¨Sample:net income statement
? ¨¨¨ý£¨¨¨¨ú¨¨¨®¨¨sample:balance sheet
? ¨¯¨¨¨¨¨¦¨¨¨¨¨¨measurement of profitability
? ¨¨¨ý£¨ROI¨¨RONA¨¨¨¨¨¨
? ¨¨¨¨£¨¨¯¨¨¨¨¨¦¨¨¨¨¨¨exercise: measurement of profitability
? ¨¨¨¨¨¨¨¢£¬well-known
? ¨¨¨¨¨ª¨¨share-knowledge

¨£¨¨¨¨£¨Module two£¨
? ¨¨¨¨¨¨¨¨costs classifications
? ¨¨¨¨¨¨¨¨¨ú¨¨¨¨¨¯¨¨¨¨¨¨costs classified by changes in activities  or valume
? ¨¨¨¨¨¨¨ý£¨¨¨¨¨¨¨¨á¨¨¨¨¨¨¨¨exercise:contribution and structured costs
? ¨¨¨¨¨¨¨¨manufacturing costs
? ¨¨¨¨¨¨¨¨¨¨¨§¨¨¨¨burden accounts design
? ¨¨¨¨¨¨¨ý£¨¨¨¨¨¨¨¨¨exercise: manufacturing expenses
? ¨¨¨¨¨¨total costs
? ¨¨¨¨¨¨¨ý£¨¨¤¨¨£¬¨¨¨¨¨¨¨¨¨¨¨¨¨¨engineering,manufacturing and commercial costs
? ¨¨¨ú¨«¨¨¨¨¨¨¨¨¨¨¨ñ¨¨¨¨special terminology for mncs
? ¨¨¨¨£¨¨¨¨ª¨¨¨¨¨¨¨á¨¨¨¨¨¨¨¨CHART£¨CONTRIBUTION AND STRUCTURAL COSTS
? ¨¨¨¨£¨¨¨¨¨¨¨¨¨¨¨CHART£¨REVENUE AND COSTS
? ¨¨¨¨¨¨¨¯¨údepreciation and amortization
? ¨¨¨¨¨§¨öcapital expenditure
? ¨¨¨¨¨¨¨¨methods of depreciation
? ¨«¨¨¨¨¨¨¨¨¨¨¨¨DOUBLE DECLING BALANCE METHOD
? ¨¨¨¨¨¨¨¨¨¨¨¨¨¨MULTIPLE STRAIGHT LINE METHODS
? ¨¨¨¨¨¨¨¨¨¨¨¨¨¨¨¨¨¨¨¨¨ñ¨¨¨¨¨¨Depreciation methods used for tax and financial 
analysis
? ¨¨¨ú¨¨¨¨£¬¨¨¨¨¨¨¨¨¨¨¨¨¨¨¨¨Asset classification,useful life and depreciation 
rates
? ¨¨¨¨¨¯¨¨¨¨¨¨¨¯CAPITALIZE AND EXPENSES
? ¨¤¨¨¨¨¨¨¨¨¨¯¨úMETHODS OF TOOL AMORTIZATION

¨£¨¨¨ý(Module three)
? ¨¨¨¨objective
? ¨¨¨¨¨¨¨¨ bUrden 
? ¨¨¨ý£¨¨¨¨¨¨¨¨¨¨¨¨¡exercise: Burden Bases
? ¨¨¨¨¨¨¨¨ACTIVITY-bASEd costing(abc)
? ¨¨¨¨¨¨¨¨ ¨¨¨ý¨¨¨¨ABC CASE STUDY
? ¨«¨¨¨¨¨®¨¨¨ý¨¨CORPORATE PLANNING PROCESS
? ¨¨¨¨£¨¨«¨¨¨¨¨®¨¨¨¨¨£¨¨chart:Business planning content model
? ¨¨¨¨£¨¨¨¨®¨¨¨¤chart: PLAN TO WIN
? ¨¨£¨¨¨¨¨---¨¨¨§¨¨¨¨¨¨¨¨¨¢TABLE: vision-total customer enthusiasm
? ¨ª¨«¨¨¨¨¨¨¨¨¨®BUDGETING AT the FIRM 
? ¨¨¨¨¨¤¨¨THE ANNUAL BUDGET
? ¨¨¨¨¨ø¨¨¨¨¨¤¨¨¨ý¨¨THE BUDGET AS ¡¨BOTTOM-UP¡¨PROCESS
? ¨¨¨¨¨¤¨¨¨¨¨¨¨®¨¨¨¨¨¨RELATIONSHIP BETWEEN bUDGET AND THE BUSINESS PLAN
? ¨ö¨¨¨¨¨®¨¨¨¤¨¨¨¨¨¨¨¨¨¨¨¨KEY DETERMINANTS OF THE BUDGET/BUSINESS PLAN
? ¨¨¨¯¨¨¨«¨¨/¨¨¨¨¨¤¨¨¨¨¨¨¨ú¨ú¨¨¨¨¨¤¨¨GROUP/DIVISION BUDGET  GUIDANCE TO PLANTS
? ¨ú¨¨PRODUCTION VOLVMES
? ¨ú¨ú¨¨¨¨¨¤¨¨PLANTS BUDGETS
? ¨«¨¨¨¤¨¨¨¨¨¨THE FIRM¡¯BUDGET CATEGORIES
? ¨¨¨¨¨¨¨¤¨¤¨¨direct labour budget
? ¨¨¨¨¨¤¨¨¨¨¨¨¨¨¨¨¨¨¨¨labour-related costs development
? ¨¨¨¨¨¨¨¤¨¨¨¨¨¨¨¨Reporting performance vs budget
? ¨¨¨ý£¨   ¨¤¨¨¨¨¨¨exercise: Budget Report
? ¨¨¨¨¨¨¨¨Team Exercise 

¨£¨¨¨¨(Module FOURQQUE)
? ¨¨¨¨¨¨¨¨OBJECTIVE
? ¨¯¨¨¨¨¨¨¨¨¨öBREAK-EVEN ANALYSIS
? ¨¨¨¨:¨¯¨¨¨¨¨¨¨¨¨¨¨öEXERCISE£¨BREAK-EVEN£¨BEP£¨
? ¨¨¨¨:¨¨¨¨EXERCISE£¨PRICE REDUCTION
? ¨¨-¨¨-¨¨¨¨¨ö¨¨¨áSUMMARY COSTS/VOLUME/PROFIT ANALYSIS
? ¨ª¨¨¨¨¨¨OPERATING LEVERAGE
? ¨¨¨ý:¨ª¨¨¨¨¨¨EXERCISE: OPERATING LEVERAGE
? ¨¨¨¨BENCHMARKING
? ¨¨¨¨¨ý¨¯¨­INVESTMENT DRIVERS
? ¨¥¨¨¨¨¨¨¨ý¨¯¨­UNITS COSTS dRIVERS
? ¨£¨¨¨¨¨¨General questions
? ¨«¨¨/¨¬¨¨¨¨¨ñlean/synchronous financial
? ¨«¨¨/¨¬¨¨¨¨¨¨lean/synchronous manufacturing
? ¨¨¨¨¨«¨¨¨¨¨¨¨¨¨¨¨¨¨¨lEAN MANUFACTURING LEAD TIME REDUCTION
? ¨«¨¨¨¨¨¯¨ª¨¨¨¨¨¤¨§¨¨¨¢¨¨¨¨¨¨
? ¨¨¨¨¨¨¨¨¨¨total costs approach
? ¨¤¨¨¨¨¨¨ forecast comparison 

¨£¨¨¨¨(Module FIVE)
? OBJECTIVES¨¨¨¨¨¨¨¨
? PROJECT SELECTION¨¨¨¨¨¡¨ñ
? APPROPRIATION¨¨¨¨¨¤¨¨¨¨¨¨
? FORM£¨ APPROPRIATION REQUEST¨¨¨¨¨¤¨¨¨¨¨ñ

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