[国外经济类书籍大全]-amacom-the-essenti

THEESSENTIALSOFFINANCEANDACCOUNTINGFORNONFINANCIALMANAGERSThisPageIntentionallyLeftBlankTHEESSENTIALSOFFINANCEANDACCOUNTINGFORNONFINANCIALMANAGERSEDWARDFIELDSAmericanManagementAssociationNewYork•Atlanta•Brussels•BuenosAires•Chicago•London•MexicoCity•SanFranciscoShanghai•Tokyo•Toronto•Washington,DCSpecialdiscountsonbulkquantitiesofAMACOMbooksareavailabletocorporations,professionalassociations,andotherorganizations.Fordetails,contactSpecialSalesDepartment,AMACOM,adivisionofAmericanManagementAssociation,1601Broadway,NewYork,NY10019.Tel.:[phone]Fax:[phone]Website:2002EdwardFieldsAllrightsreserved.PrintedintheUnitedStatesofAmerica.Thispublicationmaynotbereproduced,storedinaretrievalsystem,ortransmittedinwholeorinpart,inanyformorbyanymeans,electronic,mechanical,photocopying,recording,orotherwise,withoutthepriorwrittenpermissionofAMACOM,adivisionofAmericanManagementAssociation,1601Broadway,NewYork,NY10019.PrintingnumberBookzISBN:081447122610987654321ContentsIntroduction1Part1:UnderstandingFinancialInformation1.TheBalanceSheet152.TheIncomeStatement383.TheStatementofCashFlows434.GenerallyAcceptedAccountingPrinciples:AReview515.TheAnnualReportandOtherSourcesofIncrediblyValuableInformation55Part2:AnalysisofFinancialStatements6.KeyFinancialRatios797.UsingReturnonAssetstoMeasureProfitCenters1058.OverheadAllocations116Part3:DecisionMakingforImprovedProfitability9.AnalysisofBusinessProfitability12910.ReturnonInvestment149vviContentsPart4:AdditionalFinancialInformation11.FinancingtheBusiness18112.BusinessPlanningandtheBudget19613.SelectedBusinessReadings208AppendixA.FinancialStatementPractice219AnswerKeyAppendixB.AMatchingExercise226AnswerKeyAppendixC.PaleyProducts236AnswerKeyAppendixD.AMatchingExercise245AnswerKeyGlossary251Index283IntroductionBackgroundThisisabookforbusinesspeople.Alldecisionsinabusinessor-ganizationaremadeinaccordancewithhowtheywillaffecttheorganization’sfinancialperformanceandfuturefinancialhealth.Whetheryourbackgroundismarketing,manufacturing,distribu-tion,researchanddevelopment,orthecurrenttechnologies,youneedfinancialknowledgeandskillsifyouaretoreallyunder-standyourcompany’sdecision-making,financial,andoverallmanagementprocesses.Thebudgetisessentiallyafinancialprocessofprioritizingthebenefitsresultingfrombusinessop-portunitiesandtheinvestmentsrequiredtoimplementthoseop-portunities.Animprovedknowledgeofthesefinancialprocessesandthefinancialexecutiveswhoareresponsibleforthemwillimproveyourabilitytobeanintelligentandeffectiveparticipant.Thisbookisspecialforanumberofreasons:1.Itteacheswhataccountantsdo;itdoesnotteachhowtodoaccounting.Businesspeopledonotneedtolearn,noraretheyinterestedinlearning,howtododebitsandcred-its.Theydoneedtounderstandwhataccountantsdoandwhy,sothattheycanintelligentlyusetheresultinginfor-mation—thefinancialstatements.2.Itiswrittenbyabusinesspersonforotherbusinesspeo-ple.Throughoutalifetimeofbusiness,consulting,andtrainingexperience,Ihaveprovidedmyaudienceswith12Introductiondown-to-earth,practical,usefulinformation.Iamnotanaccountant,butIdohavetheknowledgeofanintelligentuseroffinancialstatements.Iunderstandyourproblems,andIseektosharemyknowledgewithyou.3.Itemphasizesthebusinessissues.Manyfinancialbooksfocusonthemathematics.Thisbookemploysmathemat-icalinformationonlywhenitisneededforthebusinessdecision-makingprocess.4.Itincludesachapteronhowtoreadanannualreportthathelpsyouusetheinformationthatisavailabletheretobetterunderstandyourowncompany.Thischapteralsoidentifiesanumberofothersourcesofinformationinthepublicdomainaboutyourcompetitionthatmaybeverystrategicallyvaluable.5.Itincludesinformationonhowthefinancedepartmentcontributestotheprofitabilityandperformanceofthecompany.Thefinancialstaffshouldbepartofthebusi-nessprofitabilityteam.Thisbookdescribeswhatyoushouldexpectfromthem.6.Itcontainsmanypracticalexamplesofhowtheinforma-tioncanbeused,baseduponextensive,practicalexperi-ence.Italsoprovidesseveralexercises,includingapracticecasestudy,asappendices.Thebookisinfourparts:Part1,UnderstandingFinancialInformation,Chapters1through5.InPart1,thereaderisgivenbothanoverviewanddetailedinformationabouteachofthefinancialstatementsanditscomponents.Acompleteunderstandingofthisinformationandhowitisdevelopedisessentialforintelligentuseofthefi-nancialstatements.Part2,AnalysisofFinancialStatements,Chapters6through8.Part2describesthemanyvaluableanalysesthatcanbeper-formed,usingtheinformationthatwaslearnedinPart1.Busi-nessmanagementactivitiescanessentiallybedividedintotwobasiccategories:MeasuringperformanceMakingdecisions3IntroductionPart2describeshowtomeasureandevaluatetheperform-anceoft