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KingStone

【繁體】漫畫為什麼有盈餘還是會倒閉? 從門外漢到讀懂MBA必修科目的7堂課

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KingStone

【繁體】漫畫為什麼有盈餘還是會倒閉? 從門外漢到讀懂MBA必修科目的7堂課

Name: 【繁體】漫畫 為什麼有盈餘還是會倒閉? 從門外漢到讀懂MBA必修科目的7堂課
Brand: KingStone
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Price: 25.36 USD
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盈餘不代表賺錢，現金流量才是王道
了解會計（Accounting）和財務（Finance）的不同
掌握祕訣，活用「財務管理」
就不用怕黑字倒閉！

★日本累積銷售突破16萬本！
★門外漢也讀得懂的財務管理入門書！

業務員翔太因為業績不振突然被調到財務部，對財務毫無概念的他，又面臨公司現金調度困難、100億圓的公司債即將到期的危機。就在此時，他臨危授命擔任重建專案小組的組長，透過財務經理的指導，竟在短短1年後清償100億圓債務。而這一切的關鍵就在於──活用「財務管理」！

松下幸之助說：「資產是錢變的。」
微利時代，如何打造有效率的「現金製造機」，你不能不知道以下的問題！

◎會計（Accounting）和財務（Finance）有什麼不同？
◎為什麼公司有盈餘還是會倒閉？
◎如何解讀資產負債表、損益表、現金流量表？
◎何謂折現率？
◎自由現金流量是什麼？
◎如何拿捏庫存與資金周轉？
◎全部成本計算與直接成本計算有什麼不同？
◎無負債就是好公司嗎？
◎如何看待股東資金成本和負債成本？

本書做為財務管理的入門書，以財務面臨危機的公司為故事背景，透過輕鬆易懂的漫畫情境，引導讀者毫不費力讀懂財務管理知識。並在每章節後再次歸納解說重點，讀完本書，你將會知道「為何現金不會說謊」，並更加了解財務報表、活用財務管理。

【經營管理者必讀】
理解現金的時間價值，掌握公司投資獲利的祕訣！

【菜鳥業務員必讀】
掌握產品銷售訣竅，立即實戰運用商場，變身業務一哥！

【小資上班族必讀】
具備財務管理知識，增加工作技能；讓死薪水「錢」盡其用，得到最大的獲利！

【茫然在學生必讀】
無論人或公司行號，都需要管「錢」，吸收金融和財務管理知識，在未來職場將深具優勢！

【退休啃老族必讀】
總是擔心害怕不知道哪一天錢會花完，有了現金流知識，不怕坐吃山空！

第1章 這樣下去可是會黑字倒閉喔！
【解說】收益和現金不同
．One world, one rule統一準則
．過去還是未來
．借貸對照表
．資金調度有兩種方法
．分解資產負債表
．保留盈餘用不得
．從PL經營到BS經營
．損益表的五個收益
．營業活動所產生的現金流量
．投資活動所產生的現金流量
．財務活動所產生的現金流量

第2章 轉向企業價值經營
【解說】風險不是損失
．報酬率、獲利率和收益率都是一樣的
．金錢的價值會因得到的時機而有所改變
．未來價值與現在價值
．折現率的本質

第3章 現金如何產生？（前篇）
【解說】企業價值分成經營性價值與非經營性價值
．何謂企業價值
．自由現金流量是什麼
．為營運資金定義

第4章 現金如何產生？（後篇）
【解說】產生現金的方法
．增加營業利益
．縮減成本的兩種方法
．調度策略怎麼做
．縮減營業費用
．管理營運資金
．延後的營運資金管理

第5章 進入備戰
【解說】過濾可變現的非經營性資產
．資產重組（資產管理）
．全部成本計算與直接成本計算

第6章 積極的投資評估標準
【解說】理解投資評估標準的觀念
．投資評估的決策過程
．NPV（淨現值）法
．折現率使用WACC
．折現率太高或太低都不好
．IRR法
．與WACC比較
．IRR法的缺點

第7章 負債該清償到什麼程度?
【解說】無負債就是好公司嗎？
．「無負債就是好公司」是債權人的想法
．債權人和股東的心理不同
．經營者的工作是維持事業永續
．股東資本成本與負債成本哪一邊比較低？

內容試閱

第1章　這樣下去可是會黑字倒閉喔！(節錄)

【解說】收益和現金不同　　

你知道會計（Accounting）和財務（Finance）有什麼不同嗎？

首先，會計算的是「利益」，財務則是管「現金（cash）」。這裡的「利益」，簡單說，就是「營業額減去費用所得的結果」。

「利益」不能用來買東西。因為「利益」沒有實體，它只是個抽象的概念而已。換句話說，就是虛擬的。

而現金反映的是現實中金錢的流動。

營業額或費用與現金的實際出入無關，而是商品銷貨給客戶時、商品進貨時，記錄在帳簿上的會計程序。這就是造成「會計上的利益」與「現金餘額」不同的原因之一。

由於利益與現金的差異，企業就算有盈餘，也會因為現金不足而破產，稱為黑字倒閉。指的是即便帳簿上有銷貨也有盈餘，但無法從客戶端收到貨款，資金調度困難之下，便不幸破產的情形。

那麼，為什麼還需要「利益」呢？

如果企業像專案一樣，一段期間就終結的話，並不需要產生「利益」。因為專案結束後，只要將剩餘的錢分配給資金提供者就好了。也就是說，專案結束時，有貸款就先償清，剩下的就是依股東的出資比例分配餘額，即可於滿落幕。

但企業實際的運作是如何呢？在營業活動持續進行的前提下，有著各種制度。維持運作的企業必須強迫性地以一年為期計算盈餘。

計算盈餘的目的大致可分為三項：

一、為了計算稅金。根據課稅前的本期淨利來計算稅金。
二、為提供資金的股東決定分配多少股利。
三、最後是以「盈餘」來向企業內外宣告業績的好壞。

因此「盈餘」的概念確有必要，不過，我希望大家先記住現金攸關企業存續，這是極重要的觀念。

˙One world, one rule統一準則

會計所算的「利益」，其實可依當時的會計準則或經營者的判斷而有所調整。所以我們常說「利益代表意見」。

所謂會計準則，簡單說，就是結算表的相關製作規則。雖然一直以來都有人呼籲One world, one rule，以國際會計準則作為全世界統一的會計準則，但實際上仍是各國各自為政。例如日本有自己的會計準則，美國也有自己的會計準則。

即使是同一個企業，也會因採用不同的會計準則，而算出不同的「利益」。相對的，財務所計算的「現金」，不管用甚麼會計準則，餘額都不會改變。所以人們才說「現金代表事實」，或是「現金不會說謊」。

˙過去還是未來　

會計和財務上所針對的「時間軸」也不同。

會計計算的是「過去」的業績，財務報表的借貸對照表或損益表、現金流量表，這些報表都是過去的數字。即便可以用來當作未來的參考，但並不具任何保證。

相對的，財務所計算的「未來」數字，即是企業將來會產生的現金流量。所謂現金流量，是指因企業活動而發生的現金流動。

近幾年來，企業經營者開始重視財務管理，正因為財務著眼於「未來」，這些經營者切身感受到思考「現在」與「未來」的必要。

經營者必須在「現在的投資」與「未來的獲利」之間取得平衡。現在不投資，未來就沒有獲利，這是天經地義的。

當然，話雖如此，也要切記不能好高騖遠，但既然要增加現金，投資就不能太保守。經營者要隨時留意現在與未來的財務平衡。

計算「利益」或「現金」，以及在時間軸上是針對「過去」還是「未來」，這兩點應該算是會計與財務管理最大的不同吧。

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【繁體】漫畫 為什麼有盈餘還是會倒閉? 從門外漢到讀懂MBA必修科目的7堂課

【繁體】漫畫為什麼有盈餘還是會倒閉? 從門外漢到讀懂MBA必修科目的7堂課