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财务智慧:如何理解数字的真正含义

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财务智慧:如何理解数字的真正含义

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每个企业的管理者都希望根据财务数据制定决策,分配资源,安排费用预算。但是实际情况却是,很多管理者在日常工作中都不能得心应手地使用最基本的财务工具。即使是自认为很精通财务的管理者可能也没有深入理解财务报表。他们把数字看成是绝对的真理,而实际上本应该对有些数字质疑。
《财务智慧:如何理解数字的真正含义》在以一种容易理解且颇具实用性的方式教授财务基础知识的同时,还为读者增加另外一个了解财务数字的维度。作者把你带到莫后,提示了财务数字空间是怎样得出的。因为没有人可以把所有的事物都进行量化,所以财务人员要依赖假设、估计和职业判断,这就使得数字可能会在某个方面出现念头。本书帮助你认识和理解这些念头,在必要时挑战和纠正它们,并利用这些信息成为更好的管理者。此外,凭借曾对数千名管理者和员工进和培训的经验作者还向我们深入诠释了以下地内容:衡量财务状况的基本要素、财务分析原理、现金和利润的区别,以及财务知识普及和财务透明度的重要性。
《财务智慧:如何理解数字的真正含义》通俗易懂,尽量避免术语,选取了许多真实企业的有趣案例,它将帮助非财务部门的管理者为企业带来更多的价值,对他们个人的发展也大有裨益。如果你希望自信地与同事“讨论数字”,这本书就适合你。
Author Description

卡伦·伯曼,财务培训学院的创立者、总裁和合伙人。卡伦曾经为几十家企业提供过服务,帮助企业制订财务普及计划,把员工、管理者和领导者转变为业务伙伴。

乔·奈特,财务培训学院和赛普特公司的合伙人。他是赛普特公司的CFO,是财务培训学院的专家和首席讲师。他游历世界各地为客户讲授财务知识。乔是财务透明的忠诚信奉者,并把它应用于赛普特公司的日常工作。

约翰·凯,:开卷式管理领域优秀的专家,曾撰写过很多管理方面的畅销书。
Comments

要书绝对是较好的!我向所有人——高层管理者、教授、学生以及那些虽然很成功但仍然对“数字”感到茫然的企业家——强烈推荐这本书。这本书的内容是我所见到的同类书中较好的,写作风格清晰明了、引人入胜。阅读本书基色乐无穷。
——美国《公司》杂志前总编 乔治·M.金德伦

本书对财务报表的介绍易于理解,既不是高高在上,也不是空洞无物。更生要的是,它提供了一些利用财务报表促进企业发展的非常实用的方法。
——美国员工股权中心常务理事 科里·罗森

这本书使财务概念不再神秘。它是财务与影响净利润的艺术之间的完善组合。
——布林克公司高级副总裁 谢利·克兰德尔
Catalogue

前言
财务艺术及其重要性
1 数字未必可靠
2 分清假设、估计和偏差
3 提高财务智慧的意义
工具箱
利润表的特征
4 利润是一个估计值
5 破解利润表密码
6 收入:关键是确认
7 成本和费用:没有严格不变的规则
8 利润的多种形式
工具箱
资产负债表
9 资产负债表的基础知识
10 资产:更多的估计和假设(现金除外)
11 资产负债表的另一方:负债和所有者权益
12 资产负债表为什么会平衡?
13 利润表对资产负债表的影响
工具箱
现金至上
14 现金是真实的支票
15 利润≠现金(而两者你都需要)
16 现金流量的表示方法
17 现金与其他报表的联系
18 为什么现金至关重要?
工具箱
比率:理解数字的真正意义
19 比率分析的威力
20 赢利能力比率:(大多数时候)越高越好
21 杠杆比率:平衡作用
22 流动性比率:我们能付得起账单吗?
23 经营效率比率:最大限度地利用资产
工具箱
计算并真正理解投资收益率
24 投资收益率的基本概念
25 投资收益率的实质
工具箱
财务智慧的运用:营运资本管理
26 资产负债表管理的魅力
27 资产负债表的杠杆作用
28 追踪现金周转
工具箱
创立财务智慧部门(和企业)
29 财务知识普及和企业业绩
30 财务知识普及战略
31 财务透明度:我们的最终目标
工具箱
附录 财务报表样表
注释
致谢
作者简介
译后记
Book Abstract

如果经常看报,你就会发现,近几年人们在篡改公司报表方面有很多神奇的方法。比如记录没有发生的销售,隐藏已经发生的费用。有些手段相当简单,像几年前软件公司在季度末到来之前向消费者运送空箱子来增加收入。当然,消费者送回箱子的时间却是在下个季度。另外一些手段则非常复杂,甚至不可思议。会计师和起诉人花费了好几年的时间才查清了安然公司所有的虚假交易。毫无疑问,只要世界上存在说谎者和盗窃犯,他们中的一些人就会进行欺诈和贪污。
你可能还注意到了神秘的财务世界中的其他一些事情,即很多公司利用完全合法的手段使财务报表看起来比实际情况更好一些。应当承认,这些合法手段不像欺诈那样有威力:它们不能使一家破产的公司看起来像赢利,至少不会长久如此。但是它们能够做的也足以令人惊讶。例如一种称做“一次性开支”的技巧允许公司归集~系列费用,并把它们记入某一个季度的财务成果,这样未来几个季度的财务成果看起来就会好一些。另外,把一类费用混入另一类也能够美化一家公司的季度收益状况,刺激股价走高。我们写作本书的时候,《华尔街日报》有一期的头条新闻就是关于公司如何通过降低退休人员的退休金积累来增大利润的,尽管它们没有少付一分钱的退休金。
非财务专业人士很可能会怀着某种神秘感接受这种耍花招的行为。企业的其他方面(营销、研发、人力资源管理、战略规划等)显然都有主观的成分,它们不仅依赖数据而且还依赖经验和判断。但是财务呢?会计呢?的确,这些部门产生的数据是客观的,白纸黑字,无可辩驳。企业的确销售了它所销售的,支出了它所支出的,赚取了它所赚取的。除非企业确实运送了空箱子,否则管理者如何能够如此轻易地使事物看起来与实际情况是那么不同?如果没有欺诈,他们如何能够如此轻易地操纵利润?
财务的艺术
事实上,会计和财务像所有其他企业管理学科一样,与其说是一门科学,不如说是一门艺术。你可能认为这是CFO或主管会计师的秘密,然而它并不是真正的秘密,这是每一个做财务工作的人都普遍认同的现实。问题是,我们总是忘记这一情况。我们总是认为如果是出现在财务报表中的数据,或者是财务部门报告给管理层的数据,那么它一定准确地反映了实际情况。
然而,实际情况并非如此,因为即使是数字提供者也不能了解每一件事。他们不能准确地了解公司中的每个人每天做什么,所以他们不知道如何准确地分配成本。他们不能准确地知道一台设备可以使用多长时间,所以他们不知道应该在特定年度内记录多少原始成本。会计和财务的艺术就是一门用有限的数据尽可能精确地描述公司经营业绩好坏的艺术。会计和财务并不是现实,它们是现实的反映,而反映的精确程度依赖于会计和财务人员作出合理假设和进行合理估计的能力。
这是一项艰难的工作。有时他们不得不量化一些不太容易量化的事物,有时他们也不得不对某一项目如何分类作出艰难的判断。这种尴尬的局面缘于他们想要篡改账目或者他们本身能力不足。这种尴尬的局面还缘于会计和财务人员必须整天对企业的这些数字作出有事实根据的猜测。
这些假设和估计所带来的结果是使数字出现偏差。请不要有这样的想法,认为我们使用“偏差”这个词就是对某人的正直品行产生怀疑。我们有一些好朋友就是会计师——不,实际上我们中的乔在名片上就印有CFO的头衔。考虑到财务结果,偏差仅仅是指数字在一方面或另一方面有一些不够精确。它仅仅是指会计师和财务专业人员在编制财务报表时,使用了某一种假设和估计的方法而不是其他。本书的一个目的就是让你能够了解这种偏差,在必要的时候纠正它,甚至使你或你的公司有效地利用它。为了了解它,你必须知道针对这些假设和估计该提出什么问题。掌握了这些信息,你就能作出周密、恰当的决策。
职业判断
让我们来看一个变量,它一般是估计得到的——但你可能认为根本不需要估计。销售收入是指公司在特定期间内销售给客户的产品的价值(即所获得的收入)。你可能认为那是非常容易确定的问题。但问题是应该什么时候记录收入(用会计师的话说就是“确认”收入)?存在下面几种司能:
◆合同签订的时候
◆产品或服务交付的时候
◆发票出具的时候
◆账款支付的时候
……

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