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“我是会计”之如何做好企业经营可持续性评估的工作

这期的“我是会计”将通过分析一个案列,帮助大家更好的理解应该如何做好企业经营可持续性评估的工作。殷小姐是某知名国际跨国A公司的财务经理,A公司以制造价廉物美的玩具而闻名。众所周知,由于中国的人力成本相对于欧美国家人力成本较低,且已具备了相应的制作工艺,殷小姐有意向A公司管理层提交一个计划方案,即选择中国某些大型的民营厂商为合作供应商为其提供代加工的服务(简称“OEM”)。

所谓OEM,简单来说就是A公司不直接生产产品,而是利用自己掌握的“关键的核心技术”负责设计和开发新产品,控制销售“渠道”,通过合同订购的方式委托生产同类产品的在中国的国内代加工厂商生产,所订产品A公司将低价买断,并直接贴上自己的品牌商标。这种委托他人生产的合作方式即为OEM,承接这加工任务的制造商就被称为OEM厂商,其生产的产品就是OEM产品。


殷小姐认为如果A公司采用OEM模式后,效率提高了,成本也下来了,那么利润也会提高。但是,这种模式需要依赖与国内合作厂商的紧密合作,唇齿相依,一旦国内厂商出现财务危机,将会直接连累到公司A。接下来,让我们就管理会计的角度帮助殷小姐分析下这种模式会对A公司产生的财务风险:

(1)首先,我们解了到A公司在中国有9个主要的OEM候选厂商。其次,我们根据A公司的要求将这些厂商分别进行分组,将最关键的3个客户分在第一组,次关键的3个客户分在第2组,其他放在第3组。与此同时,我们按照重要程度分别为这3组客户量身定制了分险评估计划表。定好里程碑后,我们按以下流程开始实施我们的项目:

  1. 准备资料清单,国内厂商按清单要求准备资料

  2. 在规定时间内,搜集资料并了解相关业务事项 

  3. 通过电话或现场沟通,了解关键问题 

  4. 如需要,继续跟进

(2)其次,从财务角度,我们认为此类项目的分险评估所需的财务数据是需要有一定的连贯性和时效性的,所以国内厂商最近3年的财务报表是关键的分析对象。 我们运用了财务报表分析中常用的一些比率分析。以下为大家简单介绍几种较为实用的比率分析指标:
11

22

33

 

(3)最后,在分析上述指标后,我们对合作厂商的财务状况有了大致的了解,单一的财务比率分析可以根据计算结果揭示出某些企业的财务问题,但我们如果要探究其中原因,就必须与该企业财务负责人洽谈。在交谈中我们得知了以下信息,比如:

a.  通过横向分析,我们看到内地厂商H公司在2016年到2017年收入波动较大。在询问该企业财务负责人后,得知该企业在2016年由于管理层变动,主要客户流失,订单下降,导致收入下滑。2017年该公司大力开发新产品,适应市场需求,相应的客户订单开始增大,预计在2018年会有更大的涨幅。

b.  我们看到H公司的应收账款周转天数过长,经沟通后得知H公司有一笔较大的国外应收款可能产生坏账。

c.  该公司的毛利较低,是因为目前主要的大客户给到H公司的订单不足,导致H公司有多余的生产力和固定成本没有办法通过毛利消化。

与此同时,我们也清楚即使采用多项比率来衡量和预测一家公司的业绩,如果不与行业平均值和竞争对手相比较,我们也无法得出有用的结论。于是,我们找到了与A公司经营类似业务的上市公司计算了相对应的比率分析,并与A公司国内合作厂商比率分析做了对比,其中的差距便一目了然了。

会计数据分析已成为我们会计工作一个重要组成部分,我们会计想要体现我们的价值,必须提高商务经验和财务分析方面的能力。中瀚石林企业咨询有限公司就是这样一家具有众多优秀财务人员和团队的专业财务咨询公司,欢迎大家积极留言与我们探讨分析如何做好企业的风险评估。如有企业需要类似的风险评估需求,欢迎在网站中获取联系方式与我们沟通。

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