1、uld however be prepared but will be separately included within the model, allowing sensitivities to be run.5 We need to ensure we understand how VAT is treated within the relevant assumptions and is consistent. Where possible, for completeness, for items subject to VAT we should get the assumption i
2、nformation both with and without VAT included. Profit and loss:Sales assumptions / data for budget:6 Identify main products to be produced, and provide product / by product information:6.1 Separate sales by product6.2 Separate sales by domestic or export6.3 Consider if products should be indicated o
3、n customer basis (i.e. where there are a small number of customers who comprise the majority of total sales)6.4 State production quantities for each product6.5 State sales quantities for each product6.6 Provide standard costs for main products (if available). Give detailed break down of components f
4、or standard costs6.7 State sales prices for each product, both domestic and export(note 6.4 and 6.6 apply to the costs of production to be forecast by production/operational management based on the sales forecast)Example format for each “main” product:Period 1Period 2Period 3Period 4Product type:# o
5、f units producedStandard cost / unit and/orGross margin / unit (% of sales)Domestic sales: # of units sales price / unit timing of cash receiptExport sales: # of units sales price / unit timing of cash receiptCost / expense assumptions / data for budget:7 Main operating costs and expenses to be spli
6、t as follows:Cost / expense type:Fixed (Rmb/period)Variable (Rmb/unit)Paid in Cash (as incurred)Paid on terms (# days/ months)Production expenses:1.2.etcSelling expenses:1.2.etcGeneral & Administration expenses:1.2.EtcOther expenses:1.2.etcOther items:8 Taxation:8.1 What types of taxes does the Ente
7、rprise pay8.2 How is each tax calculated8.3 When is each tax payable8.4 Can taxes be offset:8.4.1 Carried forward losses8.4.2 Credits8.5See comments in 5 above, in relation to VAT9 Capital expenditure:9.1 Is capital expenditure required during the projection period9.2 How will CAPEX be funded (opera
8、ting cash flows, borrowings etc)10 Finance expenses:10.1 What loans / borrowings attract interest;10.2 What is the interest rate;10.3 What other finance costs are payable11 Employee costs:11.1 Review the forecast level of monthly net pay in the forecast:11.1.1 Is it consistent with the actual amount
9、s paid during each of the last two months11.1.2 What is the current expectation of the future headcount11.1.3 Has allowance been made for the impact on net pay of any forecast redundancies11.1.4 Has allowance been made for the payment of any redundancy and notice pay11.1.5 Has allowance been made fo
10、r the expected future levels of overtime, holiday pay, performance bonuses, commissions or any other periodic or one-off payments?11.2 Review the forecast payments of other employee related payments and assess whether the amounts and timings are reasonable:11.2.1 Pension contributions11.2.2 Staff we
11、lfare 11.2.3 Labour protection11.2.4 Employee services provided by the enterprise11.2.5 Any other amounts required to be paid in relation to employees11.3 Does the projections separate payments for all active staff, from payments to or for the benefit of all “other” employees (inactive, retired, lai
12、d off etc). We should try and separate the payments required relating to active and inactive employees12 Contingencies:12.1 Does the budget include a “reasonable” amount for contingent or unanticipated payments;12.2 Are any additional costs required as a result of restructuring initiatives, i.e. env
13、ironmental, training, professional advisers etc.Balance sheet:Opening position:13 Is opening balance sheet position correct:13.1 Based on latest financial statements;13.2 Business review adjustments already included;13.3 Other adjustments required, identified during the further work13.4 Note for wor
14、king capital assets and liabilities it is critical to have opening balances correct(note the Consultants should ensure all of the adjustments proposed have been agreed by the management for the purposes of preparing the financial projections)Cash / overdraft:14 Identify main operating bank accounts
15、of the Enterprise;14.1 Is this overdraft or in funds;14.2 Are there any restrictions on overdraft balances.Inventories:15 Does inventory level appear reasonable throughout the projection period;15.1 Does the projection take into consideration any net reduction due to recommendations proposed by cons
16、ultants;15.2 Have raw material and direct overhead cost increases / reductions been reflected.Accounts receivable / other receivables:16 Has a distinction been made between slow moving and normal accounts receivable;17 What timing is expected for collection of opening balances;18 Does increase / red
17、uction in the balance over the projection period look reasonable compared to revenues.(note as the timing of the collection of “old” debtors included within the opening balance may differ significantly from the average number of days payment takes going forward, a separate schedule should be prepare
18、d to show how much of the opening debtors balance is expected to be received in each period of the forecast)Other receivables:19 What other receipts has the business received in the past? Have all such items been considered in preparing the forecast, for example:19.1 Royalties19.2 Rent19.3 Dividends
19、19.4 Insurance claims19.5 Corporation tax refunds19.6 Loan repayments i.e. from related companies20 What items are included in other debtors in the most recent balance sheet? Are these items likely to be received during the period of the forecast? A separate schedule of the timing of these should al
20、so be prepared as noted in item 18 above).Fixed assets:21 Are any increases / reductions in fixed assets required / expected i.e.:21.1 Land21.2 Buildings21.3 Equipment21.4 Vehicles21.5 Other22 Have cash receipts / payments been incorporated;23 If asset sales are projected, has the “profit” on sale b
21、een accounted for24 Have appropriate depreciation rates for different groups been identifiedAccounts payable / other payables:25 Management should consider line by line the likely future payments to each of the main creditors on the creditors list. Has this approach been adopted and taken into accou
22、nt:25.1 Those suppliers who require payment at a specific time 25.2 Suppliers who should not be paid due to claims for credit, disputes or other queries25.3 Deductions that may be taken such as debit notes, settlement discounts, deductible commissions and any deposits previously made25.4 The need to
23、 make payments on the due date to other group companies25.5 Are any important suppliers changing their credit policy towards the business, for example demanding cash in advance for new supplies? Has this been reflected in the forecast?25.6 Are there any offsetting debit and credit balances for the s
24、ame creditor/debtor? If so, should these be offset (ie no net cashflow)(as noted above for accounts receivable and other receivables, if it is intended the payment of the opening balances will occur over a number of periods within the forecast, a schedule showing the details for each period should b
25、e prepared)26 Where the forecast includes payments for future supplies (as opposed to payments of liabilities already recorded on the creditors ledger):26.1 Has the timing and amount of those purchases been estimated in a reasonable way? In particular, does the forecast reflect known large purchase
26、orders expected to be delivered in the period26.2 Has VAT been allowed for on the amount of the expected invoice26.3 Has the payment period been estimated on a supplier by supplier basis by reference to the normal payment patterns of the business26.4 Is there an allowance for sundry paymentsBank Bor
27、rowings:27 Have all loans been taken into consideration;28 Review the value and timing of projected interest receipts or payments:28.1 What rate of interest should be applied to each line of borrowing? 28.2 At what intervals and on what dates is interest is debited/credited for each line of borrowin
28、g?28.3 Has the likely level of interest payments been estimated on a reasonable basis28.4 Has allowance been made for periodic charges as well as interest?28.5 If interest is not paid, ensure it is capitalised.28.6 Any interest which by agreement is accrued and not paid on a cash basis also needs to
29、 be identified.29 Ensure that allowance has been made for new advances and debt repayments:29.1 What loan repayments are due during the forecast period?29.2 Will the business be able to draw down on any new or existing facilities in the period?29.3 What facility fees will be payable on any new draw
30、down?Capital Receipts / Payments:30 Are there any other capital transactions expected in the forecast period, such as:30.1 Sale or purchase of any investments30.2 Dividends payable30.3 Equity injections or redemptions30.4 Government or other grant receiptsSensitivities:31 Identify the key assumption
31、s included in the forecast and determine the sensitivity of the expected cash requirements to changes in these assumptions. In particular the reviewer should consider:31.1 The level and timing of expected receipts from customers. What are the areas of opportunity for receipts being higher/faster tha
32、n forecast31.2 The level and timing of expected payments to suppliers. What are the areas of opportunity for payments being lower/later than forecast31.3 Critical items such as assumed payment arrangements with Government bodies31.4 The amount and timing of any receipts from the sale of assets31.5 T
33、he timing and amount of any reorganisation and redundancy costs.Projections for Y2003 Y2006:32 Consider appropriate method to extend projections for 2 5 years:32.1 Does it take into consideration the existing business strategy, or any proposed changes;32.2 Is it reasonable to assume operations, in p
34、articular revenues and costs, will be reasonably stable;32.3 Consider potential impact of restructuring initiatives.33 Are there any major investments proposed that may have a material impact on the projected performance?33.1 Does management expect to require external funding to finance the new inve
35、stment?33.2 Has a “business case” been prepared to demonstrate the cost/benefit of the proposed investment?33.3 Where external funding is required and 熃熃份5 注意事项：5.1 测量结束不要立即关机，把采样管拔出,并把零计数过滤器插入按嘴，同时让仪器继续工作3-5分钟以清除管路系统中的尘埃。当0.5m显示数接近0时关掉电源，仪器放入包装箱。5.2 不能在没有人员管理的情况下任其充电，以免引起电池过热甚至火灾！6 维护与保养：6.1 每次使用前用
36、棉布擦拭仪器表面。6.2 使用前先检查仪器是否正常，如有异常，立即与有关部门联系，进行维修并做好记录。6.3 检验结束后及时填写记录，具体执行检验仪器设备管理规程（SMPQC-JY-017）。培 训：培训部门：质量管理部培训对象：质量管理部相关人员培训时间：0.5小时第 16 页 共 14 页 X x x x x n X x x x x x n X x x x x x n x x x x x x n X x x x x x x x x n X x x x x x x x x X x x x x x x x x x n 图2 画 直 方 图 20 1、正 常 型 特点是中间高两 边逐渐降低，近似
37、 对称。 可判断工序运 行正常，生产处于 稳定状态。 三、直方图的观察分析 正 常 型 21 分左偏型和右偏型。 特点是高峰偏向一侧，另一侧 呈缓坡状。一般有形位公差 要求（只控制一侧界限）的 特性值分布、计数值的分布 往往呈偏向性，这属于正常 的情况。 但是也有技术上的原因造成的 偏态。如由加工习惯造成的 对孔的加工，特性值往往偏 小，易出现左偏型；对轴的 加工特性值往往偏大，易出 现右偏型。 偏 向 型 2、偏 向 型 22 特点是有两个高 峰。 这是由于数 据来自不同的总 体造成的。如把 来自两个工人或 两批原材料或两 台设备或两个厂 家生产的产品混 在一起作直方图 造成的。 双 峰 型
38、 3、双 峰 型 23 形成的原因： 测量工具有误差； 原材料混杂或一时有变 化; 加工工具突然磨损； 短时间内由不熟练工人 替班； 操作疏忽； 混入规范不同的产品等 。 孤岛型 4、孤 岛 型 24 往往是由 于生产过程中 ，某种缓慢的 倾向起作用造 成的。如工具 的磨损、或操 作者的疲劳等 系统性原因造 成的。 平 顶 型 5、平 顶 型 25 这种异常不是生 产上的问题， 是由于作直方 图过程中分组 过多、或测量 时读数有误、 或测量仪器精 度不够等造成 的。 锯 齿 型 6、锯 齿 型 26 往往是经全 数检查，剔出 不合格品后的 产品数据，作 直方图时出现 的状态。 n或是根据虚假
39、数据作直方图 时出现的状态 。 陡 壁 型 7、陡 壁 型 27 当直方图的形状呈正常型时，即 工序在此时此刻处于稳定状态时 ，还需要进一步将直方图同规范 界限（即公差）进行比较，以分 析判断工序满足标准公差要求的 程度。 n常见的典型状态如下: 2、与规范界限的比较分析： 28 图形对称分 布，且两边有 一定余量，是 理想状态。这 时可考虑在以 后的生产中抽 取少量的样品 进行检验。 X M TL TU 理 想 型 1、理 想 型 29 平均值偏离公差 中心使某一边余量 很小。 若工序状态稍有 变坏，就会出现废 品。 应调整分布中心， 使偏离量减少或使 分布中心与公差中 心M重合。 X M
40、TL TU 偏 心 型 2、偏 心 型 30 平均值偏离公差中心 。 已经出现废品。？ 进一步查清原因，对 症下药。 如：某一食品PH值 直方图如图，已确 定原因来自生产工 艺。 应如何调整？ X M TL TU 偏 心 型 2、偏 心 型 31 完全没有余地 ，两边都有可能 出现废品的潜在 危险，一不小心 就会超差。 这时应设法缩小实 际分布的范围， 或在不影响质量 的前提下适当增 大公差范围。 X M TL TU 无 富 裕 型 3、无 富 裕 型 32 公差范围过分大于 实际尺寸分布范围 质量过分满足标准 要求，太不经济了 。 可以考虑改变工艺 ，缩小公差，或放 松加工精度，以降 低成本
41、。 X M TL TU 能力富裕型 4、能力富裕型 33 已出现不合格 品。 这是由于质量波动 太大，工序能力 不足造成的。 这时应设法缩小实 际分布的范围， 或在不影响质量 的前提下适当增 大过大过严的公 差范围。 （完） X M TL TU 能力不足型 5、能力不足型 34 QC 小 组 长 培 训 班 讲 义 n第二节 散 布 图 n一、概念 35 也叫相关图。是表示两个变量之间变化 关系的图。 n两个变量之间存在着确定的关系，即函数关 系，如圆的面积与半径之间就存在着完全确 定的函数关系，知道其中一个就能算出另一 个. n还有一种关系是非确定的依赖或制约关系， 这就是散布图要研究的关系
42、，如 n近视眼与遗传的关系、食品中水分含量与霉 变的关系、产品加工过程中的加工质量与人 、机、料、法、环之间的关系、产品成本与 原料、动力、各种费用之间的关系等。 1、定 义： 36 判断与产品质量特性有关的 人、机、料、法、环、测之间 的各种关系，及其与各质量特 性之间的因果关系，为质量改 进提供信息。 2、作 用： 37 1）向领导汇报质量情况； n2）寻找影响产品质量的各因素并对其 进行质量分析；（当怀疑两个变量可 能有关系，但不能确定这种关系的时 候，就可以使用。） n3）在QC小组活动中主要用于课 题选择、现状调查，也可用于原 因分析、要因确认等。 3、用 途： 38 二、散 布 图
43、 的 作 法 n实例： n硬度是某厂钢产品的质量特性之 一 n产品加工过程的淬火温度与硬度 存在着非确定的关系， n现利用散布图分析硬度与淬火温 度之间的关系，以确定质量改进 点。 39 收集生产相对稳定状态下的淬火温度 值30个, 并收集与淬火温度相对应的产品硬度 30个。 收集的数据应大于30对，否则，太 少图形的相关性不明显，判断不准确 . 当然也不能太多，增加计算的工作 量。 制成下表。 1、收集成对的数据 40 2、整 理 成 数 据 表 序 号 淬火 温 度 X 硬度 Y 序 号 淬火 温 度 X 硬度 Y 序 号 淬火 温 度 X 硬度 Y 18104711840522181044 28905612870512285053 38504813830532388054 484045 148304524880
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