為保障集團財務資源使用效益和效率

為保障集團財務資源使用效益和效率

華貿植驚貨運有限公司

酎務一姿他系

機密文件，慎勿外泄

2006年第一版

目錄

前言..............................................................................................11

一、公司的發(fā)展戰(zhàn)略0林與財務工作的關樂.....................................................11

I.1財務的定義_______________________________________________________________________________

................................................................................................................................................................11

1.2未來三年公司發(fā)展戰(zhàn)略目標...........................................................11

1.2.1先占有市場，再整合利泗........................................................11

1.2.2先做大，再做強.................................................................11

1.2.3創(chuàng)建龕息的黃工績效考評體系...................................................II

1.3支持，服務企業(yè)戰(zhàn)嘖發(fā)展日林的集團財務工作原則..................................12

1.3.1樹立以創(chuàng)造價值為導句的財務工作思想和原則.................................12

1.3.2以僑住為導向的財務體條職責分斛________________________________________________

.........................................................................................................................................................12

1.3.3財務如短、流程和體余層次分明、條理清晰，目標合適并明確

.........................................................................................................................................................12

1.3.5定立產格和合理的內部控制體系................................................12

1.3.7注重褥本的需求、規(guī)劃、成本和回報...........................................13

1.3.8注重財務人力賁源的挑劃，提升能交付前好姑果的管理去.....................13

1.3.9件選和維護業(yè)績至上的企業(yè)文化................................................13

二、財務管理的五個功能：密金、結算、會計，預算和分析...................................13

2.1一般理解和認詼.......................................................................13

2.2進一步的認識.........................................................................13

2.3濟金...................................................................................14

2.3.1集團對資金的定義...............................................................14

2.3.2集團褥金管理思想...............................................................14

2.3.3集團禰金管理目標體余..........................................................14

2.3.4米金調也中心_______________________________________________________________________

.........................................................................................................................................................15

2.3.5資會對業(yè)務發(fā)展的支持保障--------------------------------------------------------

.........................................................................................................................................................15

2.3.6資金配五和使用原則----------------------------------------------------------------

.........................................................................................................................................................15

2.4結算...................................................................................16

2.4.1結算的定義.......................................................................16

2.4.2每算的功能和作用...............................................................16

2.4.3結算環(huán)境.........................................................................16

2.5會計...................................................................................17

2.5.1合計的定義.......................................................................17

2.5.2集團會計體系-----------------------------------------------------------------------

.........................................................................................................................................................17

2.5.3會討管理原則_______________________________________________________________________

.........................................................................................................................................................17

2.5.4內部控制.........................................................................17

2.6預算...................................................................................18

2.7分析...................................................................................19

2.7.1理斛和認識.......................................................................19

2.7.2財務分析的作用.................................................................19

2.7.3財務分析執(zhí)行人.................................................................19

2.7.4互動的影響......................................................................20

三、展開r一入資金............................................................................20

3.1網絡財務經理電話會議...............................................................20

3.1.1認詼和理斛......................................................................20

3.1.2規(guī)定議題........................................................................2。

3.1.3臨時議題.........................................................................20

3.1.4財務管理災議書.................................................................20

3.1,5局限性和景終責任..............................................................21

3.2現金流量預測.........................................................................21

3.2.1認識和理斛......................................................................21

3.2.2預測責任人......................................................................21

3.2.3預測依據f-J...............................................................................................................21

3.2.4預測依據fxj...............................................................................................................21

2

3.2.5預測依據「三）.................................................................22

3.2.6預測依據（^J）...............................................................................................................22

3.2.7預測的工作流程.................................................................22

3.2.8預測準確率......................................................................22

3.3舜全調死中心.........................................................................23

3.3.1功能..............................................................................23

3.3.2目標..............................................................................23

3.3.3組狼..............................................................................23

3.4賁金的同管理信息余統(tǒng)...............................................................23

3.4.1功能..............................................................................23

3.4.2佶急條鈍的開發(fā)和維護..........................................................23

3.4.3應用和維護......................................................................24

3.4.4實卷計劃........................................................................24

3.5人民幣網上企業(yè)銀行和賬戶管理________________________________________________________

................................................................................................................................................................24

3.5.1認詼和理警......................................................................24

3.5.2使用網上企業(yè)銀行開戶制度________________________________________________________

.........................................................................................................................................................24

3.5.3發(fā)票上提供的開戶徑行信亳---------------------------------------------------------

.........................................................................................................................................................24

3.5.4人民幣基本賬戶.................................................................25

3.5.5其它銀行賬戶_______________________________________________________________________

.........................................................................................................................................................25

3.5.6恭止行為.........................................................................25

3.6春金（院內卷戶信用管理）...........................................................25

3.6.1組釵體米.........................................................................25

3.6.2蛤賬時同控制______________________________________________________________________

.........................................................................................................................................................25

3.6.3資金支付協(xié)議_______________________________________________________________________

.........................................................................................................................................................26

3.6.4蛤賬基準時間______________________________________________________________________

3

.........................................................................................................................................................26

3.6.5收款指標和工作分析____________________________________________________________

.........................................................................................................................................................26

3.6.6發(fā)出對跟清單的時效控制....................................................26

3.6.7運靠“二次確認”時效撿制.....................................................26

3.6.8問題客戶報告制度...........................................................27

3.6.9核銷單、退稅單管理____________________________________________________________

.........................................................................................................................................................28

3.6.10收款總線理負責制_____________________________________________________________

.........................................................................................................................................................28

3.6.11網絡財務線理會議_____________________________________________________________

.........................................................................................................................................................28

3.7密會（障外代理信用管理J......................................................................................................28

3.7.1定義和理斛..................................................................28

3.7.2海外代理管理制度...........................................................28

3.7.3業(yè)務和財務人力濟源也置....................................................29

3.7.4海外代理協(xié)?議___________________________________________________________________

.........................................................................................................................................................29

3.7.5蛤賬時間控制___________________________________________________________________

.........................................................................................................................................................29

3.7.6對賬時效控制___________________________________________________________________

.........................................................................................................................................................29

3.7.7遇.列國唯處理___________________________________________________________________

.........................................................................................................................................................30

3.7.8適奈表的“二次確認”.........................................................30

3.7.9編制收款指標和分析題......................................................31

3.7.10財務關東協(xié)碉會............................................................31

3.8春全（假收應付隱性損失J.....................................................................................................31

3.8.1認詼和理解..................................................................31

3.8.2應收隱性損失的定義------------------------------------------------------------

.........................................................................................................................................................31

4

3.8.3應付晦性拍大r就稱為應付性收在）的定義..................................31

3.8.4工作實踐....................................................................31

3.9賽金（侏律訴訟）---------------------------------------------------------------------------------------------

................................................................................................................................................................32

8、展開（二）:結算...........................................................................33

4.1架構，御門和產品）設笈_____________________________________________________________

................................................................................................................................................................33

4.2結算余繞初始化設置..............................................................34

4.2.1應收、應付客戶代碼沒五....................................................34

4.2.2成本項q對應”用友會計科目代礙''設置......................................34

4.2.3部門設正....................................................................34

4.2.4外巾化率設丑___________________________________________________________________

.........................................................................................................................................................34

4.2.5外幣幣種設置___________________________________________________________________

.........................................................................................................................................................34

4.2.6用友憑證類別對應銀杼科目代碼設置.........................................34

4.3轉算流程.........................................................................35

4.4海運出口結算.....................................................................36

4.4.1開發(fā)票和發(fā)票管理--------------------------------------------------------------

.........................................................................................................................................................36

4.4.2海運出o結算___________________________________________________________________

.........................................................................................................................................................36

4.4.3業(yè)務報表的制作.............................................................37

4.4.4確認船公司運去和應份賬款-----------------------------------------------------

.........................................................................................................................................................37

4.4.5確認應收賬款___________________________________________________________________

.........................................................................................................................................................37

4.4.6各條繞間的相互轉換及校校_____________________________________________________

.........................................................................................................................................................38

4.4.7關鍵拄制點..................................................................38

4.5海運進。結算.....................................................................38

5

4.5.1開發(fā)票--------------------------------------------------------------------------

.........................................................................................................................................................38

4.5.2發(fā)票管理....................................................................39

4.5.3成本標作.....................................................................39

4.5.4收入確認.....................................................................39

4.5.5業(yè)務報表的制作.............................................................40

4.5.6各條繞間的相互后換及枝膾_____________________________________________________

.........................................................................................................................................................40

4.6?空運出口姑算.....................................................................41

4.6.1發(fā)票內泰的預錄人...........................................................41

4.6.2杷錄入的收入去用制作成業(yè)務發(fā)票______________________________________________

.........................................................................................................................................................41

4.6.3其他業(yè)務發(fā)票-------------------------------------------------------------------

.........................................................................................................................................................42

4.6.4代開發(fā)票....................................................................42

4.6.5發(fā)票修改和作廢________________________________________________________________

.........................................................................................................................................................42

4.6.6發(fā)票管理....................................................................42

4.6.7超運單成本錄入，調整及查詢...............................................42

4.6.8業(yè)務報表的制作.............................................................43

4.6.9航空公司退會的確認及應付賬改的確認...............................................44

4.6.9各系統(tǒng)間的相互轉換及校核_____________________________________________________

.........................................................................................................................................................44

4.6.10航空公司運單的管理.......................................................44

4.6.11由核設置....................................................................44

4.7?空運進。結算.....................................................................45

4.7.1開票系統(tǒng)參數設定...........................................................45

4.7.2發(fā)票.........................................................................45

4.7.3成本系統(tǒng)參數設定...........................................................46

4.7.4?宴運進口成本--------------------------------------------------------------------

.........................................................................................................................................................46

6

4.7.5各系鈍間的轉換和校檢.......................................................46

4.7.6為位設五.....................................................................47

五、會計.....................................................................................47

大、預算.....................................................................................47

七、分析.....................................................................................47

7.1盈利分析..........................................................................47

7.1.1佐塔?網點盈利分析...........................................................47

7.1.2產品盈利分析___________________________________________________________________

.........................................................................................................................................................47

7.1.3爸戶盈利分析___________________________________________________________________

.........................................................................................................................................................47

7.2，普運杠桿分析.....................................................................47

7.2.1毛利率分析(ROS).......................................................................................................47

7.2.2去用率分析(EOG).......................................................................................................48

7.3營運招標分析.....................................................................48

7.3.1應收賬周轉率分析...........................................................48

7.3.2非珞準眼齡分析.............................................................48

7.3.3現金流量預測差異分析......................................................48

7.4及賁回報/股東收笈分析...........................................................48

7.4.1凈賽產回報率-------------------------------------------------------------------

.........................................................................................................................................................48

7.4.2滾動流動密金叔人回報率....................................................48

7.4.3預算執(zhí)行分析................................................................48

人、財務管理姐織體系......................................................................49

8.I認出和理解__________________________________________________________________________

................................................................................................................................................................49

8.2財務管理的姐織原則..............................................................49

8.3票團財務管理組物體條...........................................................49

九、集中與分數相結合財務管理體制.........................................................50

9.1定義...............................................................................50

9.2對集中的認詼和理解..............................................................50

7

9.3對分散的認記和理瞥..............................................................51

9.4財務管理體制和財務關系-------------------------------------------------------------

................................................................................................................................................................51

9.5集中管理主要事項--------------------------------------------------------------------

................................................................................................................................................................51

9.6分數管理主要事項__________________________________________________________________

................................................................................................................................................................52

十、激勵機制與財務管理....................................................................53

10.1政策..............................................................................53

10.2激麴方式____________________________________________________________________________

................................................................................................................................................................53

10.3禁止.............................................................................53

10.4績效考評___________________________________________________________________________

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