為什么最近想到要去學(xué)基礎(chǔ)會(huì)計(jì)呢？起因是因?yàn)橐粋€(gè)同學(xué)，他是當(dāng)初報(bào)了個(gè)會(huì)計(jì)的夜校，因此他做工廠，包括管人，管業(yè)務(wù)，管生產(chǎn)，都有財(cái)務(wù)思維。

我一回東莞，就立馬去了解會(huì)計(jì)課程了，這周去上了2次課程，一共10個(gè)小時(shí)。

報(bào)的是入門班，我沒有基礎(chǔ)，就慢慢上，上的慢一些，把基礎(chǔ)學(xué)好，專業(yè)的財(cái)務(wù)知識(shí)可以幫助我把訂單、成本、甚至是管理都上一個(gè)臺(tái)階。

第二次上課，講的是財(cái)務(wù)三大報(bào)表：資產(chǎn)負(fù)債表，利潤(rùn)表，現(xiàn)金流量表。

懂的人覺得很簡(jiǎn)單，不懂的人每一個(gè)字都看的懂，卻不清楚每一個(gè)數(shù)字背后的含義。所以，才要學(xué)習(xí)。

企業(yè)價(jià)值的三大核心：①產(chǎn)品適銷②穩(wěn)定持續(xù)增長(zhǎng)的現(xiàn)金流③預(yù)期銷售額和利潤(rùn)的增長(zhǎng)

我想到我的展柜針對(duì)全球奢侈品品牌和珠寶店客戶去做，而且不賒賬只做現(xiàn)金生意，這應(yīng)該算符合第二點(diǎn)了，在提高品質(zhì)的同時(shí)也提高了價(jià)格，好的制造質(zhì)量為我們帶來了很多新客還有老客戶的返單。

三大報(bào)表的財(cái)務(wù)指標(biāo)有：現(xiàn)金流、銷售額、存貨、銷售毛利、固定資產(chǎn)、銷售凈利。非財(cái)務(wù)指標(biāo)有：企業(yè)文化、客戶資源、創(chuàng)始人和團(tuán)隊(duì)、銷售渠道、技術(shù)與研發(fā)、市場(chǎng)占有率、人員效率與能力、市場(chǎng)口碑。

資產(chǎn)負(fù)債表是反映企業(yè)在某一特定日期財(cái)務(wù)狀況的報(bào)表，是對(duì)企業(yè)特定日期的資產(chǎn)、負(fù)債和所有者權(quán)益的結(jié)構(gòu)性表述。講到這張表格的時(shí)候，老師說的一個(gè)點(diǎn)“擁有的不一定是資產(chǎn)，擁有的能賺錢的東西才是資產(chǎn)”，這個(gè)觀點(diǎn)一下讓我醍醐灌頂。

還有一個(gè)是營(yíng)運(yùn)資本CCC Days=應(yīng)收賬款周轉(zhuǎn)天數(shù)+存貨周轉(zhuǎn)天數(shù)-應(yīng)付賬款周轉(zhuǎn)天數(shù)。

比方我們是收現(xiàn)金，那應(yīng)收賬款是0天，存貨周轉(zhuǎn)是30天，供應(yīng)商賬期是90天，那就是0+30-90=-60，營(yíng)運(yùn)資本一定是越小越好的，出現(xiàn)了負(fù)數(shù)的話，老師說是意味著拿著供應(yīng)商的錢在做生意。如何讓營(yíng)運(yùn)資本越來越好就可以在應(yīng)收賬款天數(shù)，還有存貨周轉(zhuǎn)率上面去著手改變。

周轉(zhuǎn)天數(shù)越少，存貨變現(xiàn)的速度就越快；存貨占用資金的時(shí)間就越短，公司管理就越高，而且會(huì)減少管理成本，增加收益。

第二個(gè)講到的是利潤(rùn)表。收入-費(fèi)用=利潤(rùn)；收入-成本-費(fèi)用-利息-稅金=凈利潤(rùn)。雖然公式是格式化的，從中我可以聯(lián)想到，工廠凈利潤(rùn)低，造成低的方面會(huì)有這幾個(gè)方向，或許以后可以從這進(jìn)行改善。

毛利和毛利率低的問題，①定價(jià)②銷售量問題③成本問題

暫時(shí)就回憶了這么多了，雖然還是學(xué)點(diǎn)皮毛，可是這點(diǎn)皮毛也讓我茅塞頓開，以后我更要好好學(xué)習(xí)，把知識(shí)運(yùn)用到展柜的生產(chǎn)和銷售中，讓客戶有大品牌的展示效果和高性價(jià)比，成為展柜、陳列道具的一線網(wǎng)絡(luò)品牌。

Why did I recently decide to learn basic accounting? It all started with a classmate who enrolled in an evening accounting course. As a result, he manages his factory, including personnel, operations, and production, with a financial mindset.

As soon as I returned to Dongguan, I immediately looked into accounting courses and attended two classes this week, totaling 10 hours.

I signed up for an introductory class since I had no prior knowledge and wanted to take it slow, focusing on building a solid foundation. I believe that specialized financial knowledge can elevate my understanding of orders, costs, and even management to a new level.

During the second class, we covered the three core financial statements: the balance sheet, income statement, and cash flow statement.

To those who understand, they seem straightforward, but for those unfamiliar, each number holds profound meaning that's not immediately apparent. That's precisely why I'm learning.

There are three pillars of corporate value: ① marketable products, ② stable and growing cash flow, and ③ anticipated growth in sales and profits.

Considering my display cabinets cater to luxury brands and jewelry stores globally, and we operate solely on cash transactions without credit, I believe we already align with the second pillar. By enhancing quality and simultaneously raising prices, our superior craftsmanship has attracted new customers and repeat orders from existing ones.

The financial indicators derived from these statements include cash flow, sales, inventory, gross profit, fixed assets, and net profit. Non-financial indicators, on the other hand, encompass corporate culture, customer resources, the founder and team, sales channels, technology and R&D, market share, personnel efficiency and capability, and market reputation.

The balance sheet reflects a company's financial position at a specific date, structurally presenting its assets, liabilities, and shareholders' equity. One insight from our teacher particularly resonated with me: "What you own is not necessarily an asset; what earns money for you is."

We also discussed the operating cycle (CCC Days), calculated as Accounts Receivable Turnover Days + Inventory Turnover Days - Accounts Payable Turnover Days.

For example,if we operate on a cash basis, our Accounts Receivable Turnover Days are zero. With an inventory turnover of 30 days and a supplier payment term of 90 days, the equation becomes 0 + 30 - 90 = -60 days. A negative CCC indicates that we're essentially using suppliers' money to run our business, which is desirable. To further optimize our working capital, we can focus on reducing Accounts Receivable Turnover Days and enhancing Inventory Turnover.

A shorter turnover time indicates faster inventory liquidation, reducing the time capital is tied up in inventory and lowering management costs while boosting profits.

The second statement covered was the income statement, where Revenue - Expenses = Profit, and Revenue - Cost - Expenses - Interest - Taxes = Net Profit. These formulas, though standardized, offer insights into potential areas for improvement in a factory's low net profit margins, such as pricing, sales volume, and cost control

Addressing low gross profit margins involves examining pricing strategies, sales volumes, and cost issues.

While I've only scratched the surface, these initial insights have already illuminated new perspectives. I'm committed to deepening my knowledge and applying it to enhance the production and sales of our display cabinets, offering clients big-brand showcase effects with cost-effective solutions. Ultimately, our goal is to become a leading online brand for display cabinets and visual merchandising solutions.

我是展柜大小姐章婭妮，來自東莞鑫峰展柜廠，30年來我們廠只做類似于卡地亞珠寶這樣的奢侈品展柜和道具。

100多個(gè)國(guó)內(nèi)外品牌授權(quán)我們廠制作展柜和道具，雖然我們貴一點(diǎn)，但是品質(zhì)堪比卡地亞。

既能做鐘表、珠寶、博物館等展柜，又能做陳列道具的工廠，這樣的工廠，在國(guó)內(nèi)沒有第二家。

我已經(jīng)用自己的姓名“章婭妮”注冊(cè)了展柜品牌，這代表了我此生不轉(zhuǎn)行。

做了不稱心的展柜，應(yīng)該來鑫峰廠試試。

手機(jī)/微信：17688026138

聯(lián)系人：章婭妮

地址：中國(guó)廣東省東莞市企石鎮(zhèn)永發(fā)工業(yè)區(qū)環(huán)企大道42號(hào)之一

I am Ms. Zhang Yani, from Dongguan Xinfeng Showcase Factory. For 30 years, our factory has only made luxury showcase and props similar to Cartier jewelry.

More than 100 domestic and foreign brands authorize our factory to make display cases and props, although we are a little more expensive, but the quality is comparable to Cartier.

Both can do watches, jewelry, museums and other display cases, but also can do display props factory, such a factory, there is no second in the country.

I have registered the showcase brand with my own name "Zhang Yani", which means that I will not change my career in this life.

Do not satisfactory display case, should come to Xinfeng factory to try.

Tel/wechat: 17688026138

Contact: Zhang Yani

Add: No. 42 Huanqi Road, Yongfa Industrial Zone, Qishi Town, Dongguan City, Guangdong Province，China.