[Online 2-Day] 管理会计文凭 Certificate in Managerial Accounting
Course Information
  • 08-Jun-2021
  • Online
  • Wendy Tee
  • Mandarin
  • RM 1060 RM 900
    Until 19 May 2021
  • 9:00am - 5:00pm
(A) 简介 INTRODUCTION

该计划专门为制造业人员,业务经理,高级管理人员和业务部门的非财务人员设计,将牢牢掌握业务的数字方面。主要目的是帮助他们更深入地建立财务知识,他们将发现管理会计工具,发展他们分析财务报告的能力,并建立成本管理思维,帮助他们在竞争激烈的全球化商业领域成功领导制造公司。该内容还旨在促进管理人员,管理人员和非财务人员在组织中日常运行中有效应用财务管理知识,帮助他们在制造环境中使用管理会计工具和技术做出更好的决策。

This program is specially designed for personnel from the manufacturing industry, business managers, executives and non-financial personnel in the business sector will get a firm grasp of the numbers side of the business. The primary aim is to help them build their financial knowledge deeper, they will uncover management accounting tools and develop their ability to analyze financial reports and build a cost management mindset to help them lead a manufacturing company successfully in the highly competitive globalized business arena. The content is also designed to facilitate managers, executives and non-financial personnel to effectively apply financial management knowledge in the day to day running in the organization, assisting them to make better decision using management accounting tools and techniques in a manufacturing environment.


(B) 课程目标 COURSE OBJECTIVES

完成此计划后,参与者将能够:
• 自信地阅读和解释任何财务报表
• 应用财务工具和技术来衡量和评估业务绩效,包括竞争对手的业绩
• 确定财务报表的各种用途
• 了解财务报表如何用于评估公司业绩
• 了解业务中使用的基本成本概念
• 使用管理工具,如标准成本核算,作为成本控制的一部分,以及如何将其纳入预算
• 了解方差分析概念(材料,人工和间接费用/机器)和责任会计
• 使用CVP分析计算盈亏平衡点和目标利润
• 将标准成本核算作为成本控制工具
• 了解如何在每个责任范围内控制成本

Upon completion of this programme, participants will be able to:
• Reading and interpreting any financial statements confidently
• Applying financial tools and techniques to measure and evaluate business performance including those of competitors
• Identify the various uses of financial statements
• Understand how financial statements are used to assess company performance
• Understand the basic cost concepts used in business
• Appreciate management tools like standard costing as part of costs control and how it is incorporated in budgets
• Understand variance analysis concepts (materials, labor and overheads/machine) & responsibility accounting
• Calculate break-even point and target profits using CVP analysis
• Appreciate standard costing as a cost control tool
• Learn how to costs control in each area of responsibility

(C) 谁该参加 WHO SHOULD ATTEND

• 专为各个职能领域的非财务经理和高管设计,无论是工程,生产,采购,质量保证,还是需要对成本/管理会计有深入了解,并了解其与企业规划相关的其他部门以及他们自己的功能区域。
• 上述执行和经理级别

• Designed for non-financial managers and executives in every functional area, be it from Engineering, Production, Purchasing, Quality Assurance, and other departments who needs to develop a sound understanding of cost/management accounting and know how it relates to corporate planning as well as to their own functional areas.
• Level for Executive and manager above

(D) 日期/ 时间/ 方式 DATE/ TIME/ MODE

日期: 8 - 9 June 2021 (Tue - Wed)
时间: 9.00am - 5.00pm
地点: 綫上 / Online

(E) 费用 FEE

[HRDF Claimable | SBL KHAS]

- Early Bird Offer (before 19 May 2021) - RM 900
- Special Offer (before 3 Jun 2021) - RM 980
- Normal Fee - RM 1,060

Fee includes Course Notes & Certificate of Completion and 6% Government Service Tax

** OFFER **
- 10% Cashback for SST2u Learner Card+ (SLC+) members. T&Cs applied.

(F) 课程内容 COURSE CONTENTS

Day 1

第1单元: 综合财务报表
• 理解账户的重要性
• 生意活动
• 马来西亚的商业组织类型
• 财务报表的目标
• 财务报表的用户
• 财务报表的质量特征
• 对相关可靠信息的限制
• 财务报表要素
• 衡量财务报表要素
• 介绍财务报表

第2单元: 收入,费用和成本中心的分类
• 损益表的内容
• 财务报表中的各种费用
• 损益表和普通规模损益表
• 已终止业务的收入
• 非常的收益和损失
• 每股收益
• 了解折旧和其他非现金支出
• 应计,预付款和准备金的处理
• 成本中心生产和服务中心的类型
• 成本中心和利润中心之间的差异
• 理解损益表
• 利润分配和股息政策

第3单元: 成本结构和行为
• 成本结构知识的重要性:可变成本,固定成本和半可变成本
• 成本要素:直接和间接成本,直接材料,人工和间接费用成本和利润 影响,沉没成本,库存成本和期间成本
• 制造成本划分 - 总成本和生产成本
• 什么是CVP(成本 - 体积 - 利润)分析和通过CVP分析确定盈亏平衡 点(实际例子)
• 使用CVP分析控制成本,并将目标利润与安全边际联系起来
• 什么是标准成本核算及其在制造业中的作用和适用性
• 制定以及如何获得产品/服务/项目的标准成本
• 公司预算流程以及标准成本应如何适用于每个预算领域

第4 单元: 分类资产,负债和权益
• 资产负债表的要素
• 流动资产,固定资产和无形资产
• 流动负债和长期负债
• 营运资金 - 库存,应收账款和应付账款
• 权益变动表的内容
• 衡量股东权益
• 各种比例各种类型的比率分析
• 股权回报,资本结构,流动性,偿付能力和灵活性
• 理解资产负债表

Day 2

第5单元: 财务比率分析
• 如何通过阅读财务比率来快速确定公司规模
• 流动性
• 偿付能力
• 效率
• 盈利
• 资产管理
• 评估公司盈利能力和增长的驱动因素
• 运营和投资战略:运营和投资管理

第6单元: 现金流量表
• 现金流量计划和预测
• 发现利润与现金之间的联系
• 现金流量表的有用性
• 编制现金流量表 - 间接和直接法
• 现金及其与资产负债表中其他项目的关系
• 经营,投资和金融活动
• 使用现金流量来评估公司
• 外币现金流量

第7单元:为商业组织准备财务预算
• 预算概念
• 预算的好处
• 选择预算期
• 参与式预算系统
• 责任会计
• 预算委员会
• 管理者在运营和财务预算中的作用
• 准备主预算 - 组件
• 销售预算
• 购买预算
• 间接费用预算
• 库存预算
• 销售和管理费用预算
• 差异分析和绩效报告

MODULE 1 :COMPREHENSION FIANANCIAL STATEMENTS
• The importance to understand accounts
• Business Activities
• Types of business organizations in Malaysia
• Objectives of financial statements
• Users of financial statements
• Quality Characteristics of financial statements
• Constraints on relevant and reliable information
• Elements of financial statements
• Measurement of elements of financial statements
• Presentation of financial statements

MODULE 2: CLASSIFICATION OF REVENUES, EXPENSES AND COST CENTRES
• Contents of the income statement
• Various types of expenses in the financial statements
• Income statement & common size income statement
• Income from discontinued operations
• Extraordinary gains and losses
• Earnings per share
• Understanding depreciation and other non cash expenses
• Treatment of accruals, prepayments and provisions
• Types of cost centre- production and service centre
• Difference between cost centre and profit centre
• Comprehending the income statement
• Profit distribution and dividend policy

MODULE 3: COST STRUCTURE AND BEHAVIOUR
• Importance of cost structure knowledge: Variable cost, fixed cost and semi-variable Costs
• Cost components: , direct and indirect costs, direct materials, labor and overheads costs & profit implications, sunk cost, inventory costs and period costs
• Division of costs in manufacturing – Prime and production cost
• What Is CVP (Cost-Volume-Profit) analysis and identifying Break-Even Point with CVP Analysis (Real Life Examples )
• Costs control using CVP analysis and linking target profit and margin of safety
• What is standard costing and its role and applicability in manufacturing industry
• Formulation and how to derive standard costs of products/Service/Projects
• Corporate budgetary process and how standard cost should fit into each area of budgeting

MODULE 4 : CLASSIFY ASSETS, LIABILITIES & EQUITY
• Elements of Balance Sheet
• Current assets, fixed assets and intangible assets
• Current Liabilities & long term liabilities
• Working capital – inventory, receivables & payables
• Contents of Statement of changes in equity
• Measurement of Shareholders Equity
• Various types of ratios analysis
• Return of equity, capital structure, liquidity, solvency and flexibility
• Comprehending the Balance Sheet

MODULE 5 : FINANCIAL RATIOS ANALYSIS
• Learn how to size up a company quickly by reading their financial ratios
• Liquidity
• Solvency
• Efficiency
• Profitability
• Asset Management
• Assessing drivers of company profitability and growth
• Operations and investment strategies : operating and investment management

MODULE 6: STATEMENT OF CASH FLOW
• Cash flow planning and projection
• Discovering the linkage between profit and cash
• Usefulness of the statement of cash flow
• Preparing the statement of cash flows – indirect and direct method
• Cash and its relationship with other items in the Balance Sheet
• Operating, investing and financial activities
• Using cash flows to evaluate a company

MODULE 7: PREPARING A FINANCIAL BUDGET FOR BUSINESS ORGANIZATION
• Concepts of budgeting
• Benefits of budgeting
• Choosing the budget period
• Participative budget system
• Responsibility accounting
• Budget committee
• The role of managers in the operations and financial budgets
• Preparing The master budget- components
• Sales budget
• Purchase budget
• Overhead budget
• Inventory budget
• Selling and administrative expense budget
• Variance analysis and performance report

(G) 讲师简介 TRAINER PROFILE

WENDY TEE
- HRDF APPROVED SPEAKER, HR CONSULTANT

Wendy Tee Leap Sing has over fifteen years of experience in senior management and human resources positions for diversified industrial and business environments. Graduated with a Master of Business Administration (UM), Master of Information Technology (UM), Certified Financial Planner (CFP), Certified Business coach (UM) , Registered Financial Planner (RFP), Certified Trainer (PSMB) and Certified Advance Human Resource Practitioner (MIHRM), she has undergone intensive academic training in various human development and knowledge improvement. Wendy is a member of the Malaysia Financial Planning Council (MFPC) as well as a Security Commission licensed financial planner with VKA Wealth Planners.

Wendy is actively involved in management consultancy, management training and research. Her latest responsibility involves the business coaching, financial training, management consultancy, management and financial and investment lecturing of Degree programs for Tunku Abdul Rahman University College. She has experience managing training programs cover from local universities, in house training and public seminar training, from designing training needs assessment, developing training materials, monitoring and tracking of training programs successfulness and implementing training evaluation. Having been trained as a qualified trainer, her skill and knowledge has been enhanced in operations effectives, fitness analysis, gap analysis and needs assessments. For the past ten years she has been involved in lecturing and training in Financial Accounting and Reporting Skills, Personal Financial Planning, Corporate Financial Management, Practical Budgeting & Cost Reduction Technique, Mastering Company Accounts for Financial Statement Analysis, Balance Scorecard linked with Performance Management, Training Need and Analysis, Payroll Administration Techniques and Setting Departmental Key Performance Indicators (KPIs) and Understanding Malaysia Employment Act 1955 ( Act 265), EPF Act 1991 and Socso Act 1967.

Wendy is also a Human Resource consultant and certified trainer now appointed from Pembangunan Sumber Manuasia Berhad (PSMB), National Human Resources Centre (NHRC) and Malaysian Institute of Human Resource Management (MIHRM), providing comprehensive and independent Human Resource advisory to clients. In addition to consulting with and servicing clients, she is responsible for HR training, coaching & advisory for the company. In the area of Human Resource Management, Wendy focuses on Strategic Talent Management, Training and Development Management, Performance Management, Payroll Management and Setting Departmental & Inter Departmental Key performance Indicators (KPIs). Wendy is now pursuing her Doctor of Business Administration (DBA) from Universiti Utara Malaysia (UUM). Wendy completed and passed her GST exams organized by Chartered Tax Institute of Malaysia (CTIM) with the cooperation and support from of the Royal Malaysian Customs Department (RMC). She is currently advising more than 70 SME companies in Malaysia for getting ready on the implementation of GST, mainly dealing with the tax authorities over various GST issues, elements and scope of GST, cycle and operations, rulings, registration, administration, audit and investigations on behalf of her clients.

(I) 报名/联络

电邮: SSTcourse@gmail.com
联络:
Logesh (012 - 503 0346)
Siti (012 - 383 8603)
Teo (011 - 3178 9203)
Han (019 - 323 0507)