112-01 ì�¬ë¬´ê´�리 ì �1ì&p

112-01 ì�¬ë¬´ê´�리 ì �1ì&p - 01_week...

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재무관리(정종락) 강의노트 01_week - 1 - 재무관리 서론 Financial Management: Introduction Key Concepts and Skills 주요 주제 1. Definition of Financial Management 재무관리의 정의 2. The basic types of financial management decisions and the role of the financial manager 재무관의 기본 의사결정 3. The financial implications of the different forms of business organization 사업의 조직 유형 4. The goal of financial management 재무관리의 궁극적 목적 5. The conflicts of interest that can arise between owners and managers 경영자와 주주의 갈등과 대리인문제 6. The various types of financial markets 금융시장과 재무관리 Some important questions that are answered using finance 1. What long-term investments should the firm take on? 2. Where will we get the long-term financing to pay for the investment? 3. How will we manage the everyday financial activities of the firm? Financial Manager 재무관리자 1. Financial managers try to answer some or all of these questions 2. The top financial manager within a firm is usually the Chief Financial Officer (CFO) 3. Treasurer 재무부 oversees cash management, credit management, capital expenditures and financial planning 4. Controller 회계부 oversees taxes, cost accounting, financial accounting and data processing [Business Organization Chart]:
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재무관리(정종락) 강의노트 01_week - 2 - Financial Management Decisions 재무관리의 주된 의사결정 1. Capital budgeting 자본예산 (투자결정) What long-term investments or projects should the business take on? 2. Capital structure 자본구조 (재무결정) How should we pay for our assets? Should we use debt or equity? 3. Working capital management 운전자본관리 How do we manage the day-to-day finances of the firm? Forms of Business Organization 사업의 조직유형 Three major forms: 1. Sole proprietorship 개인기업 2. Partnership 합자(합명)회사 General 합자회사 Limited 합명회사 3. Corporation 기업 Limited Liability Company, S-Corp
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재무관리(정종락) 강의노트 01_week - 3 - Sole Proprietorship: 개인회사 Advantages 장점 1. Easiest to start 2. Least regulated 3. Single owner keeps all the profits 4. Taxed once as personal income Disadvantages 단점 1. Limited to life of owner 2. Equity capital limited to owner s personal wealth 3. Unlimited liability 4. Difficult to sell ownership interest Partnership: 합자(합명)회사 Advantages 장점 1. Two or more owners 2. More capital available 3. Relatively easy to start 4. Income taxed once as personal income Disadvantages 단점 1. Unlimited liability General partnership Limited partnership 2. Partnership dissolves when one partner dies or wishes to sell 3. Difficult to transfer ownership Corporation: 주식회사 Advantages 장점 1. Limited liability 2. Unlimited life 3. Separation of ownership and management 4. Transfer of ownership is easy 5. Easier to raise capital Disadvantages 단점
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112-01 ì�¬ë¬´ê´�리 ì �1ì&p - 01_week...

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