產(chǎn)品管理的財(cái)務(wù)分析ppt課件

1、華南理工大學(xué)工商管理學(xué)院-黎文版權(quán)所有，Copyright1市場分析和預(yù)測(cè)Marketing Analysis & Forecasting教師：黎文時(shí)間：2019.09電子郵件：聯(lián)系電話南理工大學(xué)工商管理學(xué)院-黎文版權(quán)所有，Copyright2Financial AnalysisForProduct Management產(chǎn)品管理的財(cái)務(wù)分析華南理工大學(xué)工商管理學(xué)院-黎文版權(quán)所有，Copyright3Questions for Sales Analysis How are sales defined? In what units can sa

2、les be analyzed? In what categories or classifications can the sales data be placed? What are the appropriate standards against which the sales can be compared?華南理工大學(xué)工商管理學(xué)院-黎文版權(quán)所有，Copyright4Components of Sales Analysis InformationSales may be defined in these terms,Areas Organizational unitsOrder si

3、zesCustomersProductsUnitsCurrentPredeterminedHistoricalAverageMarket shareMethods of saleTerms of saleTypes of selling strategyTime periodmeasured in these units,and compared or appraised according to these standards.classified into these categories,DollarsPercentage of totalCash ReceiptsShipmentsOr

4、dersSalesExplanation of framework:Markets華南理工大學(xué)工商管理學(xué)院-黎文版權(quán)所有，Copyright5Sales Analysis Example華南理工大學(xué)工商管理學(xué)院-黎文版權(quán)所有，Copyright6Typical Income Statement華南理工大學(xué)工商管理學(xué)院-黎文版權(quán)所有，Copyright7Alternative Accounting Systems“Financial” or “custodialPerformance basedContribution based華南理工大學(xué)工商管理學(xué)院-黎文版權(quán)所有，Copyright8Cos

5、t Classification華南理工大學(xué)工商管理學(xué)院-黎文版權(quán)所有，Copyright9Classifying Costs: Fixed versus VariableIndirectDirectProgrammedStandbyFixedVariable 華南理工大學(xué)工商管理學(xué)院-黎文版權(quán)所有，Copyright10Contribution Margin Statement華南理工大學(xué)工商管理學(xué)院-黎文版權(quán)所有，Copyright11Break-Even Analysis Table華南理工大學(xué)工商管理學(xué)院-黎文版權(quán)所有，Copyright12Example of Variance An

6、alysis: Product Alpha ItemPlannedActualVarianceRevenuesSales (lbs)Price per lb. ($)RevenuesTotal market (lbs.)Share of marketCostsVariable cost per lb. ($)ContributionPer lb. ($)Total ($)20,000,0000.50$10,000,00040,000,00050%.30.204,000,00022,000,000.4773$10,500,00050,000,00044%.30.17733,900,0002,00

7、0,0000.227$500,00010,000,000(6%)-.0227(100,000)華南理工大學(xué)工商管理學(xué)院-黎文版權(quán)所有，Copyright13Steps in Capital Budgeting Generating investment proposals Estimating cash flows for the proposals Evaluating the cash flows Selecting projects based on an acceptance criterion Continually reevaluating the projects after their acceptance華南理工大學(xué)工商管理學(xué)院-黎文版權(quán)所有，Copyright14Methods fo