Finantsid laulavad romansid - võtsin lihtsalt slidesshare keskonda katsetamiseks. Leidisn slaidid juhuslikult interenetis, laadisin oma arvuti ja tagasi internetti juba siin.
Selleks, et ettevõttes paremini prognoosida ja planeerida on mõistlik rakendada best-practice lahendusi, mitte leiutada jalgratast. Lahendused on muuhulgas koostöö osakondade vahel, mitme stsenaariumiga arvestamine ning mõistmine, et ükskõik kui detailne prognoos ei saa olla ülim tõde.
A brief history of the 20th-century English county magazineAndrew Hobbs
This document discusses the history of county magazines in England in the 1930s. Rural Community Councils in the 1920s-1930s promoted activities like adult education, drama, music and local history. In the 1930s, county magazines were launched with the goal of promoting county identity through highlighting local beauty spots, institutions, traditions, and maps. English Life Publications was a major publisher of these magazines, launching titles in several counties before World War 2. The magazines aimed to foster loyalty and identity through tailored advertising and contributions from local writers. They may have helped build a sense of regional middle-class culture and identity.
This document provides an overview of hospital information system architectures and strategies. It begins by defining the types of data processed in hospitals, including patient, resource, administrative, and management data. It then describes the main hospital functions like patient care, supply management, administration, and management. Under patient care, it outlines functions like admission, treatment planning, order entry, care delivery, and discharge. It provides details on what each function involves and what data is used. The document aims to explain the components of a hospital information system and how they can be integrated to support clinical and business operations.
The document discusses various techniques for thinking outside the box when conducting a job search. It encourages attendees to assess their skills, timeline, and interests. It then presents alternative job search methods beyond just online boards and networking, such as informational interviews, internships, professional organizations, social media sites, temporary positions, and volunteering. Attendees are prompted to develop an individualized career strategy and next steps. The key takeaways are that an effective job search takes effort over time and that gaining employment is achievable.
The document discusses the debate around whether violent video games cause real-life aggression in teenagers. It notes several incidents where teenage shooters had played violent video games and cites one study finding a link between game violence and aggression. However, the conclusion argues that while some games are inappropriate, speculating on links to real violence distracts from the actual causes and problems get worse as a result. The document ultimately concludes that blaming video games alone is an ungrounded and biased view.
Mrs. Laughery's first grade class introduces themselves, with each student providing their name, some likes or favorites, and concluding with their name. Several common favorites mentioned are toys, television, colors, foods like pizza and cookies. The students are providing basic information about themselves to their teacher.
Glass is becoming a new technology frontier with applications in homes, cars, and consumer devices. Researchers are developing smart glass windows that can change properties like clarity, privacy, and heat control using small voltages. These future windows could help homes and buildings save energy and enhance comfort through automated environmental control.
The document discusses the job interview process and provides tips for conducting successful interviews. It describes the typical recruiting process, including application, phone interviews, in-person interviews, and follow-up. Advice is given on how to prepare for an interview, including researching the company, practicing answers to common questions, and choosing appropriate attire. During the interview, the tips are to make eye contact, listen actively, answer questions concisely and relate answers to the job. Different types of questions are discussed, such as behavioral, business need, challenging, and unethical questions. Follow-up after the interview includes writing a thank you note and reflecting on one's performance to improve. The best way to get better at interviews is
Selleks, et ettevõttes paremini prognoosida ja planeerida on mõistlik rakendada best-practice lahendusi, mitte leiutada jalgratast. Lahendused on muuhulgas koostöö osakondade vahel, mitme stsenaariumiga arvestamine ning mõistmine, et ükskõik kui detailne prognoos ei saa olla ülim tõde.
A brief history of the 20th-century English county magazineAndrew Hobbs
This document discusses the history of county magazines in England in the 1930s. Rural Community Councils in the 1920s-1930s promoted activities like adult education, drama, music and local history. In the 1930s, county magazines were launched with the goal of promoting county identity through highlighting local beauty spots, institutions, traditions, and maps. English Life Publications was a major publisher of these magazines, launching titles in several counties before World War 2. The magazines aimed to foster loyalty and identity through tailored advertising and contributions from local writers. They may have helped build a sense of regional middle-class culture and identity.
This document provides an overview of hospital information system architectures and strategies. It begins by defining the types of data processed in hospitals, including patient, resource, administrative, and management data. It then describes the main hospital functions like patient care, supply management, administration, and management. Under patient care, it outlines functions like admission, treatment planning, order entry, care delivery, and discharge. It provides details on what each function involves and what data is used. The document aims to explain the components of a hospital information system and how they can be integrated to support clinical and business operations.
The document discusses various techniques for thinking outside the box when conducting a job search. It encourages attendees to assess their skills, timeline, and interests. It then presents alternative job search methods beyond just online boards and networking, such as informational interviews, internships, professional organizations, social media sites, temporary positions, and volunteering. Attendees are prompted to develop an individualized career strategy and next steps. The key takeaways are that an effective job search takes effort over time and that gaining employment is achievable.
The document discusses the debate around whether violent video games cause real-life aggression in teenagers. It notes several incidents where teenage shooters had played violent video games and cites one study finding a link between game violence and aggression. However, the conclusion argues that while some games are inappropriate, speculating on links to real violence distracts from the actual causes and problems get worse as a result. The document ultimately concludes that blaming video games alone is an ungrounded and biased view.
Mrs. Laughery's first grade class introduces themselves, with each student providing their name, some likes or favorites, and concluding with their name. Several common favorites mentioned are toys, television, colors, foods like pizza and cookies. The students are providing basic information about themselves to their teacher.
Glass is becoming a new technology frontier with applications in homes, cars, and consumer devices. Researchers are developing smart glass windows that can change properties like clarity, privacy, and heat control using small voltages. These future windows could help homes and buildings save energy and enhance comfort through automated environmental control.
The document discusses the job interview process and provides tips for conducting successful interviews. It describes the typical recruiting process, including application, phone interviews, in-person interviews, and follow-up. Advice is given on how to prepare for an interview, including researching the company, practicing answers to common questions, and choosing appropriate attire. During the interview, the tips are to make eye contact, listen actively, answer questions concisely and relate answers to the job. Different types of questions are discussed, such as behavioral, business need, challenging, and unethical questions. Follow-up after the interview includes writing a thank you note and reflecting on one's performance to improve. The best way to get better at interviews is
Rencana pelaksanaan pembelajaran (RPP) ini membahas pengajaran sistem persamaan linear dan kuadrat untuk siswa kelas X, meliputi penentuan penyelesaian sistem persamaan dua dan tiga variabel, serta sistem campuran linear dan kuadrat menggunakan berbagai metode."
The winter Olympics is a major international sporting event held every four years where athletes from different countries compete for medals in various winter sports like skiing, snowboarding, ice hockey, figure skating, luge, bobsleigh, and more. Countries are tracked on a medal table based on their gold, silver, and bronze achievements in the competitions. A map shows which countries medaled and which did not in the most recent winter Olympics.
The document contains introductions from Mrs. Schulte's first grade students. Each student introduction includes things they like such as activities, foods like pizza and ice cream, and family members, and concludes with their name. Common likes among many students are pizza, playing with friends and family, and activities like bike riding, playing video games, and sports.
Football has been Patrick's passion throughout his life. The document discusses the history of some top football players like Pele, Lev Yashin, and Diego Maradona. It also outlines some key mechanics of the game like dribbling, heading, and kicking. Additionally, it notes the health benefits of football such as lowering body fat and improving endurance. Patrick shares that football has taken him to different places and competitions throughout his life.
The document proposes a project to upgrade an existing software system. It outlines the goals of improving the system's performance, usability, and security. A three-phase plan is described to first analyze the current system, then design and build the upgraded version, and finally deploy the new software. The summary concludes by stating the project aims to deliver the upgraded system within budget and on schedule.
Mrs. Bane's first grade class introduces themselves, sharing their names and some of their interests. The students mention liking sports teams, colors, foods, pets, family members and activities like swimming, playing and going to school. They identify their favorite teacher, subjects and places. Overall the summaries provide a sense of the variety of interests of the different students in the class while keeping their introductions brief.
Chad Teven, MD, currently serves as a resident in reconstructive and plastic surgery at the University of Chicago Medical Center. He is a summa cum laude graduate from the University of Michigan, where he received his BS in brain, behavior, and cognitive science. In 2012, Dr. Chad Teven earned his MD from the University of Chicago Pritzker School of Medicine, where he graduated with honors and received the Association for Academic Surgery (AAS) Student Research Award.
This document contains introductions from 26 students where they share their name and 3 things they like. The students provide information about their favorite foods, hobbies, seasons, colors and family members. Each introduction is 1-2 sentences with the format of stating their name followed by 3 things they enjoy.
History as journalistic discourse in 19th-century British local newspapersAndrew Hobbs
This paper argues that the local weekly newspaper was the most popular platform for the publishing of history in the 19th century. This finding, based on quantitative content analysis, has far-reaching implications for the history of publishing, for historiography, and for the history of journalism.
The paper gives a brief background to the scale and content of local newspaper publishing, presents the quantitative evidence for newspapers’ leading role in history publishing, and compares the quantity of content published in newspapers, magazines and books. A typology of historical content in local newspapers is offered, with examples including chronologies, news of archaeological finds, dedicated ‘Notes and Queries’-style columns, folklore, dialect and wholesale scholarly transcription of historical sources. While historical topics from across the world were covered, the focus was on local history.
This huge mass of history writing was produced mainly by gentleman amateurs, local newspaper editors, and readers, all part of a ‘local history community’ (Kidd). These individuals also wrote books and articles for transactions of learned societies and for popular magazines. Local history material often moved from the columns of local newspapers into books, usually published from the same newspaper office. The scale of 19th-century local newspaper publishing and the popularity of local history articles, suggests that historical writing, often of a high scholarly standing, reached all levels of society, regardless of class, gender or literacy. The volume of history (and many other genres) disseminated in this way places the weekly local newspaper at the centre of 19th-century writing and publishing.
The paper engages with the conference theme in two ways. First, history is part of the language of journalism as a discursive field (Zelizer and Tenenboim-Weinblatt, eds), seen in historical context, chronologies and commemorations, for example. These and other journalistic discourses gain added power when allied to local identities, for which memory and continuity are central. Place, and sense of place, deserve more attention in book history. Second, the centrality of newspapers and magazines in 19th-century publishing once again highlights the difficulties of the term ‘history of the book’. The bulk of 19th-century publishing -- in terms of material objects produced, volume of material of almost any genre published, numbers of writers and numbers of readers -- is in fact the publishing of newspapers and magazines, with books in distant third place. But the language of ‘book history’ misleads us and distorts our scholarship.
Violence among youngsters: should we blame video games?Patrick Misolas
Video games are often blamed for real-world violence, but the evidence is mixed. While some violent incidents have been linked to playing violent video games, research has not proven that video games alone cause aggression. The article argues that blaming video games distracts from exploring the actual root causes of violence and does not address the problem effectively.
Getting to Know Both You and Me: The Key to Successful Informational Interviewsangelique_torres1
The document discusses informational interviews as a key part of a successful job search strategy. It defines informational interviews as interviews to gain information about industries, companies, careers, and oneself rather than to ask for a job. The document provides guidelines for conducting informational interviews, including preparing questions, dressing professionally, respecting the contact's time, and asking for referrals. It encourages networking and lists informational interviews as part of expanding one's job search network outside traditional methods. Finally, it emphasizes that informational interviews can teach about potential employers and oneself as well as potentially lead to job prospects.
The local paper: The premier history publisher of the Victorian era?Andrew Hobbs
Preliminary study of history publishing in weekly local newspapers of the Victorian era. Quantitative analysis suggests that more history was published in local papers than in books, which promises to change our ideas about how the public consumed history writing
Handout: https://www.academia.edu/17539107/The_local_paper_The_premier_history_publisher_of_the_Victorian_era
Football has been Patrick's passion throughout his life. The document discusses the history of some top football players like Pele, Lev Yashin, and Diego Maradona. It also outlines some key mechanics of the game like dribbling, heading, and kicking. Additionally, it notes the health benefits of football such as lowering body fat and improving endurance. Patrick shares that football has taken him to different places and competitions throughout his life.
http://www.sanderkaru.ee/finantskoolitused/ . Valik mitmete finants-ja juhtimisraamatute autori Sander Karu 23-24.08.2011.a. toimunud avaliku koolituse "Ettevõtja finantskoolitus: raamatupidamine, finantsjuhtimine, analüüs ja omahinna arvestus materjale" slaididest.
Rencana pelaksanaan pembelajaran (RPP) ini membahas pengajaran sistem persamaan linear dan kuadrat untuk siswa kelas X, meliputi penentuan penyelesaian sistem persamaan dua dan tiga variabel, serta sistem campuran linear dan kuadrat menggunakan berbagai metode."
The winter Olympics is a major international sporting event held every four years where athletes from different countries compete for medals in various winter sports like skiing, snowboarding, ice hockey, figure skating, luge, bobsleigh, and more. Countries are tracked on a medal table based on their gold, silver, and bronze achievements in the competitions. A map shows which countries medaled and which did not in the most recent winter Olympics.
The document contains introductions from Mrs. Schulte's first grade students. Each student introduction includes things they like such as activities, foods like pizza and ice cream, and family members, and concludes with their name. Common likes among many students are pizza, playing with friends and family, and activities like bike riding, playing video games, and sports.
Football has been Patrick's passion throughout his life. The document discusses the history of some top football players like Pele, Lev Yashin, and Diego Maradona. It also outlines some key mechanics of the game like dribbling, heading, and kicking. Additionally, it notes the health benefits of football such as lowering body fat and improving endurance. Patrick shares that football has taken him to different places and competitions throughout his life.
The document proposes a project to upgrade an existing software system. It outlines the goals of improving the system's performance, usability, and security. A three-phase plan is described to first analyze the current system, then design and build the upgraded version, and finally deploy the new software. The summary concludes by stating the project aims to deliver the upgraded system within budget and on schedule.
Mrs. Bane's first grade class introduces themselves, sharing their names and some of their interests. The students mention liking sports teams, colors, foods, pets, family members and activities like swimming, playing and going to school. They identify their favorite teacher, subjects and places. Overall the summaries provide a sense of the variety of interests of the different students in the class while keeping their introductions brief.
Chad Teven, MD, currently serves as a resident in reconstructive and plastic surgery at the University of Chicago Medical Center. He is a summa cum laude graduate from the University of Michigan, where he received his BS in brain, behavior, and cognitive science. In 2012, Dr. Chad Teven earned his MD from the University of Chicago Pritzker School of Medicine, where he graduated with honors and received the Association for Academic Surgery (AAS) Student Research Award.
This document contains introductions from 26 students where they share their name and 3 things they like. The students provide information about their favorite foods, hobbies, seasons, colors and family members. Each introduction is 1-2 sentences with the format of stating their name followed by 3 things they enjoy.
History as journalistic discourse in 19th-century British local newspapersAndrew Hobbs
This paper argues that the local weekly newspaper was the most popular platform for the publishing of history in the 19th century. This finding, based on quantitative content analysis, has far-reaching implications for the history of publishing, for historiography, and for the history of journalism.
The paper gives a brief background to the scale and content of local newspaper publishing, presents the quantitative evidence for newspapers’ leading role in history publishing, and compares the quantity of content published in newspapers, magazines and books. A typology of historical content in local newspapers is offered, with examples including chronologies, news of archaeological finds, dedicated ‘Notes and Queries’-style columns, folklore, dialect and wholesale scholarly transcription of historical sources. While historical topics from across the world were covered, the focus was on local history.
This huge mass of history writing was produced mainly by gentleman amateurs, local newspaper editors, and readers, all part of a ‘local history community’ (Kidd). These individuals also wrote books and articles for transactions of learned societies and for popular magazines. Local history material often moved from the columns of local newspapers into books, usually published from the same newspaper office. The scale of 19th-century local newspaper publishing and the popularity of local history articles, suggests that historical writing, often of a high scholarly standing, reached all levels of society, regardless of class, gender or literacy. The volume of history (and many other genres) disseminated in this way places the weekly local newspaper at the centre of 19th-century writing and publishing.
The paper engages with the conference theme in two ways. First, history is part of the language of journalism as a discursive field (Zelizer and Tenenboim-Weinblatt, eds), seen in historical context, chronologies and commemorations, for example. These and other journalistic discourses gain added power when allied to local identities, for which memory and continuity are central. Place, and sense of place, deserve more attention in book history. Second, the centrality of newspapers and magazines in 19th-century publishing once again highlights the difficulties of the term ‘history of the book’. The bulk of 19th-century publishing -- in terms of material objects produced, volume of material of almost any genre published, numbers of writers and numbers of readers -- is in fact the publishing of newspapers and magazines, with books in distant third place. But the language of ‘book history’ misleads us and distorts our scholarship.
Violence among youngsters: should we blame video games?Patrick Misolas
Video games are often blamed for real-world violence, but the evidence is mixed. While some violent incidents have been linked to playing violent video games, research has not proven that video games alone cause aggression. The article argues that blaming video games distracts from exploring the actual root causes of violence and does not address the problem effectively.
Getting to Know Both You and Me: The Key to Successful Informational Interviewsangelique_torres1
The document discusses informational interviews as a key part of a successful job search strategy. It defines informational interviews as interviews to gain information about industries, companies, careers, and oneself rather than to ask for a job. The document provides guidelines for conducting informational interviews, including preparing questions, dressing professionally, respecting the contact's time, and asking for referrals. It encourages networking and lists informational interviews as part of expanding one's job search network outside traditional methods. Finally, it emphasizes that informational interviews can teach about potential employers and oneself as well as potentially lead to job prospects.
The local paper: The premier history publisher of the Victorian era?Andrew Hobbs
Preliminary study of history publishing in weekly local newspapers of the Victorian era. Quantitative analysis suggests that more history was published in local papers than in books, which promises to change our ideas about how the public consumed history writing
Handout: https://www.academia.edu/17539107/The_local_paper_The_premier_history_publisher_of_the_Victorian_era
Football has been Patrick's passion throughout his life. The document discusses the history of some top football players like Pele, Lev Yashin, and Diego Maradona. It also outlines some key mechanics of the game like dribbling, heading, and kicking. Additionally, it notes the health benefits of football such as lowering body fat and improving endurance. Patrick shares that football has taken him to different places and competitions throughout his life.
http://www.sanderkaru.ee/finantskoolitused/ . Valik mitmete finants-ja juhtimisraamatute autori Sander Karu 23-24.08.2011.a. toimunud avaliku koolituse "Ettevõtja finantskoolitus: raamatupidamine, finantsjuhtimine, analüüs ja omahinna arvestus materjale" slaididest.
September 2010 Sander Karu Juhi finantskoolituse slaidid. Tulude, kulude, rahakäibe ja investeeringute juhtimine, eelarvestamine, analüüs (mittefinants)juhile
http://www.sanderkaru.ee/finantskoolitused/. Info koolitaja ja mitmete finants- ja juhtimisraamatute autori Sander Karu avalikest koolitustest 2013 I pa. Olulisemad finantskoolituste ja raamatupidamiskoolituste teemad on finantsjuhtimine, raamatupidamine, planeerimine, juhtimisarvestus, finantsplaneerimine, majandusaasta aruande koostamine, eelarvestamine, finantsarvestus, kuluarvestus, kulujuhtimine, majandusarvestus, rahavoogude juhtimine, omahinna arvestus, hinnakujundus ja finantskavandamine.
Teabeettevõtte 9 kriitilist edutegurit kiire kasvu faasisSiim Lepisk
Väljavõte MBA töö raames tehtud uuringu tulemustest.
Magistritöö eesmärk tulenes seega autori praktilisest vajadusest kasvatada oma teabeettevõtet 2 aasta jooksul 15 töötajalt 50 töötajani.
Seega oli autori eesmärgiks selgitada välja, millised on tüüpilised kasvuetapid, millal tuleks teha suuremaid muudatusi ning millised tegurid soodustavad või takistavad kasvamist.
Samuti oli töö eesmärgiks luua mudel ja ettepanekud konkreetse ettevõtte kasvuks.
http://www.sanderkaru.ee/finantskoolitused/ Sander Karu finantskoolitused ja raamatupidamise koolitused. Valik Sander Karu 4-6. november 2015.a. toimunud avaliku finantskoolituse "Tulude, kulude, rahakäibe ja investeeringute juhtimine, eelarvestamine ja analüüs mittefinantsjuhile" slaide. Olulisemad teemad:
Esimene päev
Nüüdisaegse majandusarvestuse ja finantsjuhtimise olemus ning mittefinantsjuhi roll
Põhilised finantsmõisted ja –aruanded ning nende seos igapäevase juhtimistegevusega
Rahakäibe tsükkel
Kuidas tekib olukord, et ettevõttel on kasum ja raha ei ole?
Bilanss, kasumiaruanne, rahavoogude aruanne – miks on mittefinantsjuhile vajalikud?
Kuidas kajastuvad minu juhtimisotsused bilansis, kasumiaruandes, rahavoogude aruandes?
Ettevalmistused finantstegevuse juhtimiseks
Tulemuslikkuse mõõtmine ja mõõtmismudelid.
Eelarvete koostamine
Eelarvestatud kasumiaruanne
Rahakäibe eelarve
Eelarvestatud bilanss
Eelarvestatud rahavoogude aruanne
Teine päev
Tulude ja kulude arvestus
Kulude arvestuse olemus, eesmärgid ja roll nüüdisaegse organisatsiooni juhtimises.
Kululiikide arvestus
Kulukohtade arvestus
Kuluarvestuse põhimõtted: Osakuluarvestus ja täiskuluarvestus.
Täiskuluarvestus: Olemus ja eesmärgid.
Omahinna kujunemine.
Põhivara kulumi (amortisatsiooni) arvestuse probleemid ja võimalikud lahendused
Üldkulude jaotamise meetodid ja kulukäiturite valik.
Traditsiooniline ja tegevuspõhine kuluarvestus.
Osakuluarvestus.
Jääktulupõhise kasumi kujunemine
Kulud - maht - kasum analüüs. Tasakaalupunkt. Tasakaalupunkti diagramm.
Osakuluarvestuse kasutamine praktiliste juhtimisotsuste vastuvõtmisel
Finantsanalüüs
Finantsanalüüsi olemus, eesmärgid ja vajadus
Finantsanalüüsi läbiviimine
Finantsanalüüsi meetodid ja tehnikad.
Raamatupidamise aastaaruande analüüs
Käibevara hindamine ja analüüs.
Põhivara hindamine ja analüüs.
Lühiajaliste kohustuste hindamine ja analüüs.
Pikaajaliste kohustuste hindamine ja analüüs.
Omakapitali analüüs.
Finantsanalüüsi tehnikad ja nende kasutamine: vertikaalanalüüs, horisontaalanalüüs, suhtarvude analüüs
Suhtarvude kasutamine finantsanalüüsi läbiviimisel.
Kolmas päev
Investeeringute eelarvestamine ja juhtimine
Kuidas investeerida raha nii, et selle väärtus oleks maksimeeritud?
Kuidas planeerida investeeringuid?
Investeeringute tasuvuse hindamise meetodid
Investeerimisprojekti riskide hindamine
Projekti rahavoogude planeerimine
Tasuvusarvestustel põhinevad hindamise meetodid
Raha aegväärtuse kontseptsioon
Raha tulevikuväärtus
Raha nüüdisväärtus ja selle arvestusmeetodid
Rahavoogude diskonteerimisel põhinevad hindamise meetodid
ja palju muud kasulikku
http://www.sanderkaru.ee/finantskoolitused/ Sander Karu 2014 I poolaasta avalikud finantskoolitused ja raamatupidamiskoolitused nii mittefinantsvaldkonna juhtidele (näiteks tippjuhid, tootmisjuhid, projektijuhid, müügijuhid, ostujuhid, personalijuhid) ja spetsialistidele (näiteks müügitöötajad, sekretärid, personalitöötajad) kui ka finantsvaldkonna töötajatele (näiteks finantsjuhid, raamatupidajad, ökonomistid, controllerid, analüütikud, eelarvestajad, planeerijad) nii äriühingutest kui ka avalikust sektorist
http://www.hot.ee/sanderkaru/ . Sander Karu finantskoolitused ja raamatupidamise koolitused. Valik 17.11.2010 toimunud avaliku finantskoolituse "Raamatupidamise aastaaruande finantsanalüüs juhile" slaide.
http://www.sanderkaru.ee/finantskoolitused/ Eelinfo uuest koolitusest "Raamatupidamine, maksud, finantsjuhtimine, juhtimisarvestus ja controlling edukale raamatupidajale ja finantsjuhile". Võimalik osaleda ka kolmes eraldi moodulis: Raamatupidamine ja maksundus; Maksude päev; Finantsjuhtimine, juhtimisarvestus ja controlling
http://www.hot.ee/sanderkaru/ Praktilised finantskoolitused ja raamatupidamiskoolitused juhtidele ja spetsialistidele. Valik oktoobris 2010 toimunud Sander Karu finantskoolituse "Finantsanalüüs nüüdisaegses organisatsioonis" slaide.
http://www.sanderkaru.ee/finantskoolitused/ Valik mitmete finants- ja juhtimisraamatute autori Sander Karu 6-7. mai 2010 toimunud avaliku finantsanalüüsi koolituse slaide. Koolituskalender http://www.hot.ee/sanderkaru/
2. Millest räägime?
Kuidas on muutunud ootused finantsjuhile ja
finantsjuhi väljakutsed? Kuidas olla paremini valmis
väärtusahelas ülespoole liikumiseks?
Milline peaks olema finantsjuhi „tööriistakast“?
Milliseid kommunikatsioonikanaleid ja infoallikaid
kasutada ning eelistada?
3. Viimasel kümnendil on CFO roll muutunud ja laienenud.
Kus asub uus tasakaalupunkt?
McKinsey & Co 01/2013
Ankur Agrawal, John Goldie, and Bill Huyett
Today’s CFO: Which profile best suits your company?
http://www.mckinseyquarterly.com/Todays_CFO_Which_profile_best_suits_your_company_3044
Tänapäeva CFO neli profiili: finantsekspert, generalist,
tulemusliider, kasvutšempion. Finantsteadmised,
tegevusvaldkonna teadmised, rahvusvahelisus, M&A...
Kuivõrd hästi CFO oskused-omadused sobituvad:
1. Strateegiliste plaanide ja püüdlustega (tööstusharus)
2. Tippjuhtkonna (olemasoleva) kooslusega
3. Olemasoleva finantsfunktsiooni võimekusega
4. Organisatsioonistruktuuri ja aruandlussüsteemi
8. Grupitöö I – mis on uued suunad Sinu töölaual?
Kuidas on muutunud ootused finantsjuhile ja
finantsjuhi väljakutsed?
Kuidas olla paremini valmis väärtusahelas
ülespoole liikumiseks?
10. Swedbanki uuringud 2013
• Kaubandusettevõtted – küsitlus hõlmas 120 erineva suurusega
jaekaubandusettevõtet nii esmatarbekaupade kui
spetsiaalkaupade valdkonnas.
• Tööstusettevõtted – küsitlus hõlmab ca 200 suuremat (üle 4
miljoni euro) käibega ettevõtet erinevates tööstusharudes.
11. Kaubandus
Mis neist uuringutest kasu on?
%
Plaanin 2013. aastal juurdehindlust
suurendada:
tänu paremale sisseostuhinnale
tänu kõrgemale väljamüügihinnale
ei plaani juurdehindlust suurendada
plaanin suurendada muu abil
Uuringu
tulemus
34%
21%
43%
13%
Tööstus
Kui palju plaanitud investeeringutest
on seotud:
... efektiivsuse kasvatamisega?
... innovatsiooniga?
29%
5%
13. Muutuse suunad
• Äri muutub komplekssemaks ning rahvusvahelisemaks
• Riskide juhtimine raskesti ennustatavas keskkonnas ning
erinevatel turgudel tegutsedes
• Koostöö edendamine erinevatel tasanditel (ettevõtte sees, oma
sektoris teiste ettevõtetega, samuti klientide ja hankijatega)
• Mõõtmine ja tulemuse juhtimine
14. Plaan ja tagasiside: tagasisidestatud
juhtimis- ja õppimisprotsess
TEKKE-
PÕHINE
KASSA-
PÕHINE
PLANEERIMINE ja
EELARVESTAMINE
PROGNOOSIMINE
(TULEVIKU)VÄÄRTUSE
MÄÄRAMINE
SOETUSMAKSUMUS
ÕIGLANE VÄÄRTUS
KAUDNE MEETOD
OTSENE MEETOD
RAHVUSVAHELISUS
INFO KONSOLIDEERIMINE (IT)
JUHTIMINE
M&A
FINANTSARUANDLUS
FINANTSANALÜÜS
15. Grupitöö II Tööriistad
Milline peaks olema finantsjuhi „tööriistakast“
muutunud rollis arvestades ootusi ja vastutust?
Milliseid kommunikatsioonikanaleid ja
infoallikaid kasutada ning eelistada otsuste
tegemiseks vajaliku info hankimisel?
18. • “It is not the strongest of the species that survives,
nor the most intelligent, but rather the one most
adaptable to change.”
Leon C. Megginson
• "Life is like riding a bicycle. To keep your balance you
must keep moving"
Albert Einstein
thenextweb.com
19. SULEV LUIGA
SULEV LUIGA
Juhtiv partner, CEO
sulev.luiga@bdo.ee
GSM: +372 504 3175
Haridus
EBS; MBA rahvusvaheline ärijuhtimine (cum
laude).
TTÜ; BBA raamatupidamine ja
majandusanalüüs
Töökogemus
2010-... BDO; CEO,
2007-2009 Nordecon International AS; CFO
2005-2007 Arco Vara AS; CFO
1992-2005 KPMG ; CEO (2001)
Keelteoskus
Eesti, inglise, saksa, soome, vene
Erialane kogemus ja spetsialiseerumine
Strateegiline juhtimine ja finantsjuhtimine.
Äritegevuse restruktureerimine ja
reorganiseerimine. Finantseerimine. Ettevõtete ja
varade hindamine. Äriühendused. Rahakäibe
juhtimine. Riskijuhtimine. IFRS ja
konsolideerimine. Audit ja siseaudit. Koolitamine.
Otsesemalt spetsialiseerunud muudatuste
juhtimisele, protsesside ümberkujundamisele ja
strateegilisele finantsjuhtimisele (sh äriühingute
refinantseerimisele).
Osalenud Tallinna Börsi suuruselt kolmandas
IPOs finantsjuhina ja juhatuse liikmena
(kinnisvaraettevõte Arco Vara AS , 2007) ning
olnud börsiettevõtte (ehitusettevõte) Nordecon
AS finantsdirektor ja juhatuse liige aastatel 2007-
2009.
20. RAUL KIRSIMÄE
RAUL KIRSIMÄE
Avaliku sektori ja töötleva tööstuse osakonna
juhataja, Swedbank
raul.kirsimae@swedbank.ee
Telefon: +372 888 3296
Töökogemus
2006-... Swedbank; osakonnajuhataja
ettevõtete pangandus
2003-2006 ISS Eesti AS; teenindusdirektor;
müügidirektor
1997-2003 Falck Eesti AS; osakonnajuht,
arendusjuht
Erialane kogemus ja spetsialiseerumine
Majandusalase kõrghariduse olen omandanud
Tallinna Tehnikaülikoolis ning magistrikraadi
EBS-is. Viimased 7 aastat olen töötanud
Swedbanki ettevõtete panganduses ning enne
panka B2B teenuste valdkonnas. Pangas
töötatud aja jooksul on võimalus olnud näha ja
kaasa aidata ettevõtete arengule nii buumi,
majanduslanguse kui "uue normaalsuse"
tingimustes. Avaliku sektori & töötleva tööstuse
osakonna juhina on minu fookuses ettevõtete
teenindamine erinevates sektorites: tööstus,
tehnoloogia&IT, logistika ja avalik sektor. Pangas
töötatud aastad on pakkunud huvitavat võimalust
teha koostööd erinevate sektorite
ettevõtetega lahenduste leidmiseks
finantsplaneerimisel ning ettevõtete arengul.