21世纪的财务管理

2121————2002.12------------------…………ShareholderReports...................:::::::::::::::::::ShareholderReports......................................:::::::::::::::::::ShareholderReports...................:::::::::::::::::::ShareholderReports......................................:::::::::::::::::::ShareholderReports......................................:::::::::::::::::::...................:::::::::::::::::::GAAGOB::““VBMVBM--ValueBasedManagementValueBasedManagement””————((VBM)VBM)US-GAAP“”“”/1ABCD--VBMVBMCSFsKPIsDecisions--————VBMVBM/TransferTransferTransferTransfer——HRHRShellVBMVBMBW/KAPISERP-EIS/FIS/LIS/HISERPVBMVBM&InfolibraryBW,nn..........‘..…..................CFO-CEO..............…’16??%%1%1%11116060221.4%1.4%3322--33959555--8817??KPIsKPIs::2121/2121.......…?————SO2121212121KPIABC21211980s1990s2000sCFOCFOCFO“Shift”“Rift”212120////nopqrst30103040%CFOCFO2000surveyresultsExampleExample$$$$$$$$$$$$ ===11234751001202022024023L120G90P140L120G90P140L70G70P75L70G70P75G70L70P70P240G90L220==12LGPLGPLGP//()()COCO--PAPAFIFI--FMFMCOCO--CCACCAAMAMHRHRMMMMTRTRFIFI--FCFCFIFI--FCFC----FIFI--FCFCEISEISECEC……IMIM…………………………………………………ERPERPERPERPSubledgersRecon.ledgersSubledgers•––•––•–-–––•––––……LIQUIDITY/LIQUIDITY/RISKRISKASSETSASSETSPROFIT/PROFIT/LOSSLOSS!