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所在平台: Udemy |
课程主页: https://www.udemy.com/course/module-6-supply-chain-finance/
课程评论：没有评论
课程名称：模块6：供应链金融 课程概述：本模块的目标是帮助供应链从业者建立供应链各项活动与财务报表之间的联系，例如产品的生产、存储和运输，这对高层管理者来说至关重要，因为他们更多地关注财务术语。供应链管理者在企业资产管理中占据重要地位，尤其是流动资本的管理。本模块将讨论如何理解供应链决策对企业财务表现的影响。 我们将提供关于如何将交易——如原材料采购、产品销售和所有权转移——与收益表和资产负债表的关联，从而帮助理解这些交易对企业财务绩效的意义。掌握这一点后，可以将供应链的价值用财务术语阐述出来，帮助高层理解我们的工作成果。 本模块包括两节课程：第一节将重点关注两大关键财务报表——收益表和资产负债表。收益表记录企业的收入、成本和净利润，而资产负债表提供企业在某一时点的资产、负债和股东权益的快照。第二节将关注成本系统和成本报告的理解，以及流动资本的管理，包括现金周转周期的三大组成部分：存货周转天数、应收账款周转天数和应付账款周转天数，这三项重要指标对评估资金在供应链中投资回报的时间至关重要。 让我们开始吧！
Our objective with this particular module is to help supply chain practitioner, make a link between all the things that we do in the supply chain. For instance, make products, store, move products with trucks and make a link between that and the financial statements. This is critical because while we live in this world, senior executives live more often than not in this particular world, where they understand financial terms. Now, supply chain managers have an enormous amount of control over the assets of the firm. In particular, we'll talk about working capital. And that's one of the critical things, which we in the supply chain manage a big portion of. And the challenge that we have is that we have to be able to explain and understand how are the decisions that we make in the supply chain. We're going to provide you with the basic understanding of how transactions- could be the purchase of raw material, could be the sale of a product, could be the transfer of a title- how those transactions find their way to both the income statement and the balance sheet, and what that means to the firm's financial performance. If we are able to do that, then we're actually able to take what we do in the supply chain and articulate the value in financial terms that we're adding to the firm. Now, we've tried this in past years. All of us in the supply chain, we've tried to explain what it is that we do in terms of inventory turns and cycle times. Try to explain that to an executive, their eyes glaze over. You talk about impact on revenue, you talk about impact on working capital, their eyes are going to light up. And this is where we make the connection between, again, what we do in the supply chain world and what is reported in the financial reports. Now, there's two particular lessons. The first lesson is really going to be focusing on two very critical financial reports- the income statement and then the balance sheet. The income statement, of course, where we report the revenues of the firm, the money we bring in- the recognize that we show the costs and then the net profit. The assets report at a snapshot in time, one point in time, though all the obligations that the firm has to pay out and the liabilities in shareholders' equity, but also all the things that the firm owns that are all value. And so that's the first particular lesson. The second lesson we're going to be focusing on understanding cost systems and how costs are reported. And then we'll talk about working capital. This is the capital we use to run and operate the business. And then that will lead us to understand and at least talk about the cash conversion cycle, where there are three components- the days of inventory outstanding, the days of sales outstanding, and the days of payables outstanding. Three really important measures that add up, tell us how long it is that we have to invest one unit of currency to get some currency back in the supply chain. That's the cash conversion cycle.So let's get started.
