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2. ! "The fact that I myself do not understand the meaning of my paintings at the time that I am painting them does not mean that they have no meaning" S. Dali 3. 3 , : 1. ; 2. ; 3. , , , . , , XI, .1 4. 4 "" (quaderniere) , , (quaderno) "" ( - ) . I, , , : " , , , , . , 13 1498 ." [1, . 21]. http://www.lawmix.ru/bux/2843/ 5. 5 6. 6 , ? 7. 7 | | ???? 3.1. , 8. 8 / 9. 9 : 10. 10 11. 11 4/99 - , ; - , ; - , ; - , . 12. 12 5 ? 13. 13Finance for Executives / Hawawini Viallet 14. 14 = = = - = - 15. 15 | | 3.4. : 28.6% 20.3% -0.4% 51.4% -10.0% 0.0% 10.0% 20.0% 30.0% 40.0% 50.0% 60.0% - - . - 30% 14.4% 17.4% 5.9% 62.3% 0.0% 10.0% 20.0% 30.0% 40.0% 50.0% 60.0% 70.0% : - 62% 19.1% 34.2% 15.7% 31.0% 0.0% 10.0% 20.0% 30.0% 40.0% : 34% 16. 16Finance for Executives / Hawawini Viallet 17. 17 Finance for Executives / Hawawini Viallet 18. 18 | | 1.4. 19. 19Finance for Executives / Hawawini Viallet 20. 20 | | 1 31 15 ? ? ? ! 3.3. , . 21. 21 | | 4.3. ( ) EBITDA EBT 22. 22 | | 3.4. : (BIT) (EBT) (NI) (RE) - - 23. 23 | | 3.4. : MICROSOFT % 100% -13% 87% -41% EBITDA 46% -4% 41% / 5% EBIT 46% 0% EBT 46% -15% 31% WAL-MART % 100% -77% 23% -17% EBITDA 6% -1% 5% / 1% EBIT 6% -1% EBT 5% -2% 3% 24. 24 | | 4.3. ( ) 25. 25 | | 5.2. : ROA = / / / * 26. 26 | | 10% 2 RO 20% 0% 10% 20% 30% 0% 10% 20% 30% 1 2 3 : / - : / / , 5.2. : 27. 27 | | 20% 1 RO 20% 0% 10% 20% 30% 0% 10% 20% 30% 1 2 C 5.2. : : / - : / / 28. 28 Finance for Executives / Hawawini Viallet 29. 29 | | , , , . . 3.4. 30. 30 | | - ( ). = - , ( ). = - 3.4. 31. 31 (Quotation) : , 32. 32 ( 1/2008): ; , , ; ; ; ; ; , . 33. 33 4 + N ( ) ( ) () () 34. 34 : ( ); ( ); ( ); , , , ( ). 35. 35 : ( ); ( ); , , ( ); , ( ); ( ); , ( ). 36. 36 /; / 37. 37 : , , , , , 38. 38 ??? STAFF 39. 39 , . , 40. 40 @ 2009 Boris A. Aksenov All Rights Reserved 41. 41 -- 42. 42 - 1 2 N / 1 2 M 43. 43 - ;- ; - - . - ;- ; - - . ()() ()() / @ 2009 Boris A. Aksenov All Rights Reserved 44. 44 45. 45 - - - 2009 @ 2009 Boris A. Aksenov All Rights Reserved 46. 46 47. 47 48. 48 - ; ; ; ; ; ; ; ; ; ; !!! !!! ; ; 49. 49 ? 50. 50 . 100 100 .. . 150 50 .. . 900 .. 18000 .. 50% . 100 . ? . . 51. 51 !!! 52. 52 KPI STAFF 53. , !))) - 54. 54 KPI / Budget / Budget (Cut Costs) (Cut Costs) (TQM / ISO) (TQM / ISO) 55. Management must demonstrate a commitment to quality every day, but ultimately quality comes from the workers The Toyota Way Jeffrey K.Liker 56. 56 !!! (Cut Costs) (Cut Costs) (Tax) (Tax) (Profit) (Profit) 57. 57 : / / / / Incentive schemesIncentive schemes / / / / KPIKPI 58. 58 (Quotation) If some problem occurs in one-piece flow manufacturing then the whole production line stops. In This sense it is a very bad system of manufacturing. But when production stops everyone is forced to solve the problem immediately. So team members have to think, and through thinking team members grow and become better team members and people. Teruyuki Minoura, former President, Toyota Motor Manufacturing, North America. 59. 59 2 ( ): * 26 1995 N 208- * 31 2002 . N 17/ , * 10 2006 . N 06-117/- 60. 60 ( ): * * * . - ; 61. 61 ; ; ; , ; . 62. 62 2 EBITDAEBITDA EVA / MVAEVA / MVA 63. 63 06.12.2011 N 402- " ( 2013 ). 27.07.2010 N 208- 25.11.2011 N 160 " 23/2011 64. 64 10 + 1 2009 65. 65 , , , , , , , , , , , , , . , , , , G20 / 2009 66. 66 - - 67. 67 ()() 68. 68 : - 79 . 69. 69 @ 2009 Boris A. Aksenov All Rights Reserved 70. 70 SSC = . = => @ 2009 Boris A. Aksenov All Rights Reserved 71. 71 ( ) , @ 2009 Boris A. Aksenov All Rights Reserved You cant outsource your responsibility to manage your own information Journal Of Government Financial Management, Winter 2005 72. @ 2011 Boris A. Aksenov All Rights Reserved 73. @ 2011 Boris A. Aksenov All Rights Reserved 74. @ 2011 Boris A. Aksenov All Rights Reserved ! 75. @ 2011 Boris A. Aksenov All Rights Reserved ! 76. @ 2011 Boris A. Aksenov All Rights Reserved 77. @ 2011 Boris A. Aksenov All Rights Reserved ( 27.07.06. 152-) (?) . ( ) ( ) ( ) 78. @ 2011 Boris A. Aksenov All Rights Reserved - - ; + - ; + - ; +/- ( ) - . 2011-2012 79. 79 80. 80 , , 149- , 1- , 129- 04-02-05/2/28 26.05.2004. 02-14-13/1297 19.05.2006. 03-03-06/1/478 21.08.2008. 03-03-06/1/605 27.10.2008. 03-07-14/36 07.07.2009. 03-02-08/64 04.08.2009. 03-03-06/1/3 11.01.2011. 03-1-03/210/11 14.02.2005. 20-12/060973 27.06.2008. 19.08.1994. 1-7/-587 81. 81 , 169 - 82. 82 (Quotation) , 83. 83 ? 84. 84 VideClip YouTube Did You Know; Shift Happens - Globalization; Information Age YouTube 85. 85 - - - - - - 86. 86 ( ) 87. 87 , @ 2009 Boris A. Aksenov All Rights Reserved 88. 88 -. . 89. 89 (Quotation) If some problem occurs in one-piece flow manufacturing then the whole production line stops. In This sense it is a very bad system of manufacturing. But when production stops everyone is forced to solve the problem immediately. So team members have to think, and through thinking team members grow and become better team members and people. Teruyuki Minoura, former President, Toyota Motor Manufacturing, North America. 90. 90 * * * -- -- ,, 91. 91 , 92. 92 @ 2009 Boris A. Aksenov All Rights Reserved 93. 93 ( , ) ( , ) - IT ( , ). ( , ) ( , ) ( 94. 94 129- : ) , ; ) ; ) , - ; ) . 6. 6. @ 2009 Boris A. Aksenov All Rights Reserved 95. 95 , , , @ 2009 Boris A. Aksenov All Rights Reserved , , 96. 96 (SSC Basic Activities) (Logistics) (Finances) (HR) (IT) Set of activities 97. 97 (FSSC Objectives) (Financial statement quality) (Fast close) (Cost reduction) (Staff turnover) (Improving effectiveness in financial management operations) (Standartization) (Internal control) 98. 98 (Bar To SSC) Culture shock (Change of corporate culture) (Management support) (New qualifying requirements) (Project team key competence) (Overhead charges increase) (Long pay-off period) You cant outsource your responsibility to manage your own information Journal Of Government Financial Management, Winter 2005 99. 99 You cant outsource your responsibility to manage your own information Journal Of Government Financial Management, Winter 2005 , , . , , . ( , , ) , . , , . , . , , () 100. 100 FSSC Action Plan Focus (Managerial procedures) (Methodology) (IT) (Internal Control) 101. 101 (Project Phases) (New organizational pattern) (Adopting manpower policy) (Methodology standards) (Implementing new technologies (IT)) (Internal Control) 102. 102 (FCCS Requirements) (Division of power & SLA) (Corporate accounting standarts) - (Integrated computer-based system) (Training program) 103. 103 (Project Phases) ; (Organizational structure change (design)) ; (Modification computer-based technologies) ; (Companys geographical structuring) 104. 104 @ 2009 Boris A. Aksenov All Rights Reserved 105. 105 ( ) , @ 2009 Boris A. Aksenov All Rights Reserved You cant outsource your responsibility to manage your own information Journal Of Government Financial Management, Winter 2005 106. 106 , @ 2009 Boris A. Aksenov All Rights Reserved 107. 107 () () () , , () , 1 3 4 5 6 7 8 9 10 1211 2 - @ 2009 Boris A. Aksenov All Rights Reserved 108. 108 @ 2009 Boris A. Aksenov All Rights Reserved 109. 109 . @ 2009 Boris A. Aksenov All Rights Reserved 110. 110 @ 2009 Boris A. Aksenov All Rights Reserved 111. 111 1 2 3 @ 2009 Boris A. Aksenov All Rights Reserved 112. 112 @ 2009 Boris A. Aksenov All Rights Reserved 113. 113 @ 2009 Boris A. Aksenov All Rights Reserved 114. 114 115. 115 (Quotation) : , 116. 116 - @ 2009 Boris A. Aksenov All Rights Reserved 117. 117 @ 2009 Boris A. Aksenov All Rights Reserved 118. 118 , @ 2009 Boris A. Aksenov All Rights Reserved 119. 119 COSO COSO (Committee of Sponsoring Organizations of the Treadway Commission) , , . COSO . . , . @ 2009 Boris A. Aksenov All Rights Reserved 120. 120 ( ), ( / ) ( ) @ 2009 Boris A. Aksenov All Rights Reserved 121. 121 () @ 2009 Boris A. Aksenov All Rights Reserved 122. 122 @ 2009 Boris A. Aksenov All Rights Reserved 123. 123 ; : ; : . , : , , (, ); ; , . @ 2009 Boris A. Aksenov All Rights Reserved 124. 124 ; ( ) , , , ; , , , ; , . @ 2009 Boris A. Aksenov All Rights Reserved 125. 125 @ 2009 Boris A. Aksenov All Rights Reserved 126. 126 (SSC and Crisis) (Resulteffectiveness) (Time) (Quick Action) (Advanced Planning) 127. 127 . (Peter F. Drucker) , (Good executives focus on opportunities rather than problems. Problem solving, however necessary, does not produce results) @ 2009 Boris A. Aksenov All Rights Reserved