高等教育课程平台
首页
课程
教材
虚仿实验
教师教研
研究生教育
创课平台
课外成长
专题
慕课西部行
资讯
经济学
经济学类
ACCA 财务管理 (FM)
ACCA 财务管理 (FM)
1000+ 人选课
更新日期：2025/06/12
开课平台学银在线
开课高校杭州电子科技大学
开课教师苏忠秦、邱保印、傅超
学科专业经济学经济学类
开课时间2025/02/21 - 2025/07/31
课程周期23 周
开课状态开课中
每周学时-
课程简介

Part A. Discuss the role and purpose of the financial management function讨论财务管理职能的作用和目的

Part B. Assess and discuss the impact of the economic environment on financial management评估和讨论经济环境对财务管理的影响

Part C. Discuss and apply working capital management techniques讨论和应用营运资本管理技术

Part D. Carry out effective investment appraisal进行有效的投资评估

Part E. Identify and evaluate alternative sources of business finance确定和评估公司的融资方式

Part F. Discuss and apply principles of business and asset valuations讨论和应用公司估值方法

Part G. Explain and apply risk management techniques in business解释并应用风险管理技术

课程大纲

Part A Financial management function

  • 1.1 introduction
  • 1.2 Forms of business orgnization
  • 1.3 The Goal of Financial Management
  • 1.4 The Agency Problem and Control of the Corporation
  • 1.5 Part A 章节习题

Part B Financial management environment

  • 2.1 The economic environment for business
  • 2.2 The economic environment for business (cont.)
  • 2.3 The nature and role of financial markets and institutions
  • 2.4 The nature and role of money markets
  • 2.5 Part B 章节习题

Part C Working capital management

  • 3.1 The nature, elements and importance of working capital
  • 3.2 Excessive working capital
  • 3.3 Management of inventories
  • 3.4 Management of accounts receivable, accounts payable
  • 3.5 Management of cash
  • 3.6 The Baumol model and Miller-Orr model
  • 3.7 Determining working capital needs and funding strategies
  • 3.8 Part C 章节习题

Part D Investment appraisal

  • 4.1 Identify and calculate relevant cash flows
  • 4.2 Calculate payback period
  • 4.3 Calculate return on capital employed (accounting rate of return, ARR)
  • 4.4 Time and Money
  • 4.5 Multiple Cash Flows
  • 4.6 NPV
  • 4.7 IRR
  • 4.8 Allowing for inflation
  • 4.9 Allowing for taxation
  • 4.10 risk and uncertainty：Sensitivity analysis
  • 4.11 risk and uncertainty：Probability analysis
  • 4.12 Specific investment decisions：lease or buy
  • 4.13 Specific investment decisions：Asset replacement
  • 4.14 capital rationing
  • 4.15 Part D 章节习题

Part E Business finance

  • 5.1 Sources of, and raising, business finance
  • 5.2 Sources of, and raising, business finance - bond
  • 5.3 Sources of, and raising, business finance - equity
  • 5.4 Cost of equity-dividend valuation model
  • 5.5 Cost of equity-CAPM
  • 5.6 The cost of debt
  • 5.7 WACC
  • 5.8 Gearing and capital structure
  • 5.9 Finance for SMEs
  • 5.10 Capital structure theories
  • 5.11 The impact of cost of capital on investment
  • 5.12 Part E 章节习题

Part F Business Valuations

  • 6.1 Asset valuation bases
  • 6.2 Income based valuation models
  • 6.3 The dividend valuation model
  • 6.4 The valuation of debt
  • 6.5 The efficient market hypothesis
  • 6.6 Part F 章节习题

Part G Risk management

  • 7.1 Foreign currency risk
  • 7.2 forward contract
  • 7.3 managing foreign currency risk
  • 7.4 money market hedging
  • 7.5 Influences on rates of exchange
  • 7.6 Interest rate risk
  • 7.7 Interest rate risk （cont.）
  • 7.8 Part G 章节习题