Financial Acumen for Non-Financial Managers

所在平台: Coursera

课程主页: https://www.coursera.org/learn/finance-healthcare-managers

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课程简介

课程名称：非财务经理的财务敏感度 概述：在本课程中，您将探索财务报表数据与非财务指标如何与财务表现相关联。由沃顿商学院的Rick Lambert和Chris Ittner教授设计，本课程旨在帮助您实践性理解如何使用数据评估财务表现的驱动因素并预测未来的财务情景。课程包括财务报告框架、损益表和现金报告的内容，并通过实际案例分析财务表现，以便在实践中应用所学概念。完成本课程后，您将提升理解财务数据与非财务数据的互动，能够预测事件并为您的组织确定最佳财务战略的能力。 课程大纲： - 模块 1：介绍、资产负债表和损益表 - 描述：本模块为您提供财务报告和损益表的基础概述。您将识别和分析资产负债表方程及其关键组成部分，如资产、负债和股东权益。通过检查样本的真实财务报表，您将学习如何计算收入、收入和支出交易，并观察损益表如何与资产负债表的变化关联。完成本模块后，您将更好地理解财务报告的关键组成部分，并学会为您的组织编写准确的损益表。 - 模块 2：现金流量表 - 描述：在本模块中，您将进一步研究现金流量表，并仔细查看创建现金流量表的方法。利用您对财务报告的理解，您将能够将不同的商业活动分类为经营、投资和融资活动。通过分析前面模块的实际财务报表，您将学习现金流量表的直接法和间接法。完成本模块后，您将能够区分各种商业活动，并有效地利用直接法和间接法为您的组织创建现金流量表。 - 模块 3：财务报表分析 - 描述：在本模块中，您将研究比率分析及其他常见财务报表分析工具的系统方法。您将了解比率和流动性指标，以准确评估组织财务活动中的风险。您将发现多种盈利能力指标的不同方法，如每股收益（EPS）、股本回报率（ROE）和杜邦分析。您将能够将资产回报率（ROA）与不同类型的公司进行匹配，并更好地理解ROA的驱动因素。然后，您将探讨销售收入和不同的收益质量的概念。完成本模块后，您将理解比率分析的理论基础，并能够应用不同的比率分析并准确计算组织的盈利能力指标。 - 模块 4：将非财务指标与财务表现联系起来 - 描述：在本模块中，您将发现如何确定哪些非财务绩效指标可以预测财务结果，并通过提出这几个基本问题来进行分析：在数百个非财务指标中，哪些是财务成功的关键驱动因素？如何对没有共同标准的非财务指标进行排名或加权？以及哪些绩效目标是理想的？您将通过全面的实例来考察公司如何利用会计数据展示投资于非财务维度如何在未来获得回报，并探讨在使用这些模型时常见的重要组织问题。完成本模块后，您将了解如何使用预测分析确定需要测量的内容，如何在分析潜在财务结果时权衡不同的绩效指标，以及如何在制定短期和长期目标之间进行权衡，以及如何设定最佳财务表现的绩效目标。

课程大纲

Name:Module 1: Introduction, Balance Sheet and Income Statement

Description:This module was designed to give you a foundational overview of financial reporting and income statements. You’ll identify and analyze balance sheet equations and its key components such as assets, liabilities, and shareholders’ equity. Through examining a sample real-world financial statement, you’ll learn how to calculate income, revenue, and expenses transactions, and see how the income statement is linked to changes in the balance sheet. By the end of this module, you’ll have a better understanding of the key components in financial reporting and learn how to craft an accurate income statement for your organization.

Name:Module 2: Cash Flow Statement

Description:In this module, you’ll examine cash flow statements further, and take a closer look at methods of creating cash flow statements. Using your understanding of financial reporting, you’ll be able to classify different business activities into separate categories such as operating, investing, and financing activities. Through analyzing the real-world financial statement from the previous module, you’ll learn about both direct and indirect methods of creating cash flow statements. By the end of this module, you’ll be able to differentiate between various business activities and effectively utilize both direct and indirect methods of creating cash flow statements for your organization.

Name:Module 3: Financial Statement Analysis

Description:In this module, you’ll examine a systematic approach to ratio analysis and other common tools of financial statement analysis. You’ll develop an understanding of ratios and liquidity measures so you can accurately assess risk within your organization’s financial activities. You’ll discover different approaches to profitability measures such as Earnings Per Share (EPS), Return on Equity (ROE), and the Dupont Analysis. You will be able to match Return on Assets (ROA) to various types of companies and gain a better understanding of the drivers of ROA. Then, you’ll explore the concepts of sales revenue and different qualities of earnings. By the end of this module, you’ll understand the theoretical basis behind ratio analysis, and be able to employ different ratio analyses and accurately calculate profitability measures for your organization.

Name:Module 4: Linking Non-Financial Metrics to Financial Performance

Description:In this module, you’ll discover how to determine which non-financial performance measures predict financial results through asking these fundamental questions: Of the hundreds of non-financial measures, which are the key drivers of financial success? How do you rank or weight non-financial measures which don’t share a common denominator? And what performance targets are desirable? You’ll examine comprehensive examples of how companies have used accounting data to show how investments in non-financial dimensions pay off in the future and important organizational issues that commonly arise using these models. By the end of this module, you’ll know how predictive analytics can be used to determine what you should be measuring, how to weight different performance measures when trying to analyze potential financial results, how to make trade-offs between short-term and long-term objectives, and how to set performance targets for optimal financial performance.

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