madame sophia 財務沙龍1月分享

Download Madame Sophia 財務沙龍1月分享

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  • MADAME SOPHIA

  • SOPHIA EMBA : : :

  • SOPHIA : 18 VOGUE.....

  • 100 95

    1005%95

    400 400

    5%5%5%

    500 495

    300

    5% 286

    5%5%

    100 5% 100 5%

    400 386

    100 110 10%

  • .....

    ()

  • 1.

    2.

  • GAAP / IFRS

    Whatever is useful.

    For WHO???

    vs.

  • vs.

    GAAP / IFRS

    Whatever is useful.

    For WHO??? YOU

  • ()

  • take-away

    ()

  • 80%

    20100

    80

    50%

    40

    10

    30

    8 7

    2tax1

    100

    (20)

    80

    (70)

    10

    (2)

    8

    (1)

    7

  • ?

    tax

  • ?

  • ?

    ?

  • ?

    :1. 2002. 2003. 200

  • ?

    () () /

  • ?

    80%

    20100

    80

    50%

    40

    10

    30

    8 7

    2tax1

  • (BreakEvenPoint)

  • 1. X2080%?

    2. 30??

  • (latest status) (process)

  • #1 ()

  • ()

  • #2

    X......

  • : : :

  • #3

  • . /(). (). (). ()

  • /(status)

    ()

  • 30,000

    10,000

    20,000

    10,000

    30,000

    50,000

    50,000

  • 100,000

    50,000

    50,000

  • 1031231

    () ( )

    120,000 78,000

    26,000 164,000

    106,000 34,000

    86,000 24,000

    4,000 300,000

    8,000 66,000

    350,000 34,000

    () 100,000

    89,000 400,000

    76,000 ( )

    35,000 60,000

    - 5,000 40,000

    45,000 100,000

    250,000 200,000

    600,000 600,000

  • () ( )

    120,000 78,000

    26,000 164,000

    106,000 34,000

    86,000 24,000

    4,000 300,000

    8,000 66,000

    350,000 34,000

    () 100,000

    89,000 400,000

    76,000 ( )

    35,000 60,000

    - 5,000 40,000

    45,000 100,000

    250,000 200,000

    600,000 600,000

    1. ()

    Balance/Sheet

  • () ( )

    120,000 78,000

    26,000 164,000

    106,000 34,000

    86,000 24,000

    4,000 300,000

    8,000 66,000

    350,000 34,000

    () 100,000

    89,000 400,000

    76,000 ( )

    35,000 60,000

    - 5,000 40,000

    45,000 100,000

    250,000 200,000

    600,000 600,000

    2.

    * =/

    * =/

    Balance/Sheet

  • () ( )

    120,000 78,000

    26,000 164,000

    106,000 34,000

    86,000 24,000

    4,000 300,000

    8,000 66,000

    350,000 34,000

    () 100,000

    89,000 400,000

    76,000 ( )

    35,000 60,000

    - 5,000 40,000

    45,000 100,000

    250,000 200,000

    600,000 600,000

    3.

    * :

    Balance/Sheet

  • () ( )

    120,000 78,000

    26,000 164,000

    106,000 34,000

    86,000 24,000

    4,000 300,000

    8,000 66,000

    350,000 34,000

    () 100,000

    89,000 400,000

    76,000 ( )

    35,000 60,000

    - 5,000 40,000

    45,000 100,000

    250,000 200,000

    600,000 600,000

    * :

    * =/

    4.

    Balance/Sheet

  • () ( )

    120,000 78,000

    26,000 164,000

    106,000 34,000

    86,000 24,000

    4,000 300,000

    8,000 66,000

    350,000 34,000

    () 100,000

    89,000 400,000

    76,000 ( )

    35,000 60,000

    - 5,000 40,000

    45,000 100,000

    250,000 200,000

    600,000 600,000

    * 5.

    * =()/

    Balance/Sheet

  • () ( )

    120,000 78,000

    26,000 164,000

    106,000 34,000

    86,000 24,000

    4,000 300,000

    8,000 66,000

    350,000 34,000

    () 100,000

    89,000 400,000

    76,000 ( )

    35,000 60,000

    - 5,000 40,000

    45,000 100,000

    250,000 200,000

    600,000 600,000

    1. 2. 3. 4. 5.

    Balance/Sheet

  • 103111031231

    100

    (20)

    80

    (70)

    10

    (2)

    8

    (1)

    7

    1.

    2. =) /

    ()

  • * = / * = /

  • 1. 103 (30% return)

    2. 64(15%),3624 (40% return)

  • () ()

  • () () ()

  • vs

  • () ()

    120,000 78,000

    26,000 164,000

    106,000 34,000

    86,000 24,000

    4,000 300,000

    8,000 66,000

    350,000 34,000

    () 100,000

    89,000 400,000

    76,000 ()

    35,000 60,000

    - 5,000 40,000

    45,000 100,000

    250,000 200,000

    600,000 600,000

    . (). (). (). ()

  • (Annual Budget)

    (Rolling Forecast)1-3 + 4-12 =

    / Before its too late

  • ?

  • /

  • ()

    100 150 180 200 120 250 1,000

    (20) (30) (36) (40) (24) (50) (200)

    80 120 144 160 96 200 800

    (100) (100) (100) (100) (100) (100) (600)

    (20) 20 44 60 (4) 100 200

    90

    30

    ?500...

  • 500

    500 400 280 150 14 (26) 0 130 330 450

    0 0 0 0 100 150 180 200 120 250 1,000

    0 (20) (30) (36) (40) (24) (50) 0 0 0 (200)

    (100) (100) (100) (100) (100) (100) 0 0 0 0 (600)

    90 100 150 180 200 120 250 1,000

    30 (20) (30) (36) (40) (24) (50) (200)

    (100) (100) (100) (100) (100) (100) (600)

    (20) 20 44 60 (4) 100 200

    400 280 150 14 (26) 0 130 330 450 700

  • (90) 1/10 1/20 1/31 2/10 2/20 2/28 3/10 3/20 3/31

    500 400 280 150 14 (26) 0 130 330

    0 0 0 0 100 150 180 200 120

    0 (20) (30) (36) (40) (24) (50) 0 0

    (100) (100) (100) (100) (100) (100) 0 0 0

    400 280 150 14 (26) 0 130 330 450

    ??

  • .

  • no return, cant refund (should be LOSS not COST)

    !!!

  • ()

    (CostN - CostN-1)() (CostN / N)

    EX:

  • )

    EX:

  • VA4V100070,000V2001201001000?

  • 3000......

    ??

  • A10060FB30;100

    ??: