Risk management - Controllo finanziario
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Risk management - Controllo finanziario
- 2. Agenda 1. Financial body check-up 2. Re-identification of core competence 3. Risk management: A/R 5. Risk management: Cash 6. Risk management: People 7. In-depth meaning on Risk Management 4. Risk management: Production & Inventory
- 3. Agenda 1. Financial body check-up 2. Re-identification of core competence 3. Risk management: A/R 4. Risk management: Production & Inventory 5. Risk management: Cash 6. Risk management: People 7. In-depth meaning on Risk Management
- 6. NOW Know the Present, Know what you “really” have
- 7. Balance Sheet Flow Flow LiabilitiesAssets Fixed Surplus Long term Capital Equity At a particular time •Turnover •Cost of sales •Gross margin •Management costs •Operating profit •Finance costs •Profit before tax •Income tax •Profit after tax •Dividends •Retained profits current year
- 8. Balance Sheet Equilibrium point Flow Assets Fixed Surplus Flow Long term Liabilities Capital Equity
- 9. Balance Sheet Flow AssetsAssets • Bank balances • Accounts Receivable • Stock Investment Fixed • Equipment • Factory building • Goodwill
- 10. Balance Sheet AssetsAssets • Assets at any time • Value-added or shrink How much do I actually CONTROLLED ? Flow Fixed • Bank balances • Accounts Receivable • Stock • Equipment • Factory building • Goodwill InvestmentInvestment
- 11. Value of Assets Rules of Game ? market price How to report Asset Value? – If long term, at cost – If short term, at market value – Who knows your intention? fair value
- 12. Operation, Investment & Arbitration How much do i control? What portion of my funding has been put in?
- 13. Controllable Cash Value Cash value can be controlled Prudent pessimism as attitude measuring the value of existing assets Inventory Finished Goods F/G Raw Material R/M Investment historical value net realizable value usable value Semi-Finished product WIM (Work-In-Progress)
- 14. PAST History is a mirror and a learning history
- 15. Profit & Loss A/C Turnover Cost of sales Gross margin Operating Profit Finance cost Profit after tax Income tax Yearly retained profits For a period of times Cost of sales Management costs Profit before tax Dividend
- 16. Profit & Loss A/C Turnover Overall company performance Cost of sales Cost of sales Gross margin Cost accounting Product P/L
- 17. A Paradox of Pricing Formula • Price = Unit Cost + Mark-up % • Cost: Variable Cost, Fixed cost • Variable Cost: more output, fixed unit • Fixed Cost: Lump Sum / Output – more output, less unit cost – less output, more unit cost Solution: Convert fixed cost to variable cost as far as possible
- 18. Product analysis By each product type, changes in – Quantity – unit price core competence – cost elements wastage Wastage is allowed (not aware of) when time is good
- 19. What big enterprises do • cut unnecessary expenses • freeze salary • Layoff redundancy • Disposal
- 21. The third report Cash Flow Statement PROFIT CASH =====
- 22. The Future Cash Flow Statement Forecast credit
- 26. Alert!! • Key Performance Indicators – The higher the index, the better the performance • Key Risk Indicators – The lower the index, the more secured the business