内部整合:配送、制造、采购一体化 对外整合:将物流管理扩展到供应链

物流系统控制手段 一、反馈控制:根据结果 二、前馈控制:根据预测 三、过程控制:控制突发事件

一、采购 二、生产 三、销售

5.1经营决策的意义和分类 5.2经营决策的程序和一般原则

一、现代管理会计的形成和发展 二、现代管理会计的对象 三、现代管理会计的特点 四、管理会计师的职业道德和职业教育

一、财务报表分析和报告 二、财务分析应用与解释 三、杜邦分析体系、EVA以及上市公司财务报表

Prelude to Comprehensive Analysis Steps in Analyzing Financial Statements Explicitly define the analysis objectives Formulate specific questions and criteria consistent with the Macintosh PICT analysis objectives image format is not supported Identify the most effective and efficient tools of analysis

Earnings Persistence Recasting and Adjusting Earnings persistence is a key to effective equity analysis and valuation Analyzing earnings persistence is a main analysis objective

Liquidity and Working Capital Basics Company Liquidity refers to the ability to meet short- term obligations Liquidity is the ability to convert assets into cash or to obtain cash Short term is the longer of one-year or the company operating cycle

Short-Term Forecasting Objective and Users Main objective is analysis of liquidity Sufficient cash to effectively operate Ability to service short-term debt Liquidity is of interest to both internal and external users Managers(cash for operations) Creditors (loan safeguards) Investors(return implications) Auditors( going concern analysis) Numerous others