计算技巧讲解及模拟决策.ppt

The Management and Economic Simulation Exercise (MESE),企业经营决策实战模拟,报表、公式与技巧(二) Reports Formulae & Skills,Unit Sold Price/Unit Sold,Cost of Goods Sold= Unit Sold Production Cost/ Unit,SalesCOGS,Marketing Expense,Factory Size 5%,R&D Expense,System Decision Rate ($10) Decrease of Employees,System Decision Rate($1) Inventory,Loans (Current Prime Rate+1%),Gross MarginOverall Cost,Profit before Tax Current Tax Rate,Profit before Tax Tax,可用的资金 Money = Cash + (Loan limit Loan),生产多少货Production = Size next period 80% (根据实际情况）,能卖多少货Sales (销售量） = Production + Inventory,Depreciation = Factory Size (that period)5%,行业,别人的销售量 production (unit sold) = sales / price,别人的战略分析,Tips “Loan” underlined -Industry Report 80% blue words assumption Unit red - important R&D - TTYL,做决定须了解,扩多少产能Size next period = Factory Size + (Investment Depreciation) / $40,别人的订单数 orders = orders / market share * market share (用于估计别人产能）,公司,- Cost of Goods Sold = Unit Sold Production Cost /Unit,=Gross Margin = SalesCOGS,- Depreciation = Factory Size 5%,- R&D Expense,- Layoff cost = System Decision Rate ($10) Decrease of Employees,- Inventory = System Decision Rate($1) Inventory,- Interest = Loans(Current Prime Rate+1%),= Profit before Tax = Gross MarginOverall Cost,- Tax = Profit before Tax Current Tax Rate,= Net Profit = Profit before Tax Tax,- Marketing Expense,Sales,了解他人战略,