Financial Management Analysis, Interpretation and Usage of Financial and Accounting Information in Corporate Management szkolenie w języku angielskim

1. Financial Terms and Concepts in Corporate Management:
a) fundamental financial terms and cost concepts – how to recognize variable and fixed costs, direct cost and overhands etc,
b) financial accounting versus management accounting and controlling – the basic differences and practical consequences,
c) elements of financial statement (balance sheet, profit and loss account, cash flow statement),
d) interrelationships among different elements of financial statement.

2. Financial Analysis:
a) understanding Balance Sheet and Income Statement,
b) computing and Analyzing Earnings before Interest and Taxes (EBIT) ,
c) financial ratios (leverage ratios, liquidity ratios, efficiency ratios & profitability ratios),
d) measuring and Analyzing Cash Flows,
e) the DuPont System as a comprehensive tool for investigating the reasons of financial situations,
f) financial planning – formula to compute Additional Funds Needed (AFN) to develop business,
g) cash budgeting,
h) cash conversion cycle and net working capital management,
i) operating and Financial Planning.

3. The use of accounting information and controlling in management support:
a) cost assignment – how to assign overheads to products and services (blanket plant-wide approach vs. departmental approach),
b) product costing – how to establish unit product cost (job-order costing vs. process costing),
c) variable and absorption costing – how to prepare profit and loss account statement according to legal requirements and for controlling purposes,
d) cost-volume profit analysis – how to calculate break-even point and margin of safety,
e) operating leverage and Financial leverage,
f) activity-Based Costing and Management (ABC/M),
g) accounting Information in Short-term Decision Making Process,
h) external Pricing and Transfer Pricing.

4. Investment Appraisal and Management:
a) time value of money – the impact of time on the value of money ,
b) different criteria used for investment appraisal (Net present value, Internal rate of return, Payback period, Book rate of return, Profitability index),
c) risk analysis and investment appraisal,
d) using net present value to make value-creating investment decision,
e) identifying end estimating a project’s Cash flow,
f) estimating the cost of capital,
g) value-based management,
h) economic Value Added (EVA) and Market Value Added (MVA).