Educational Videos 教育錄像節目
Business, Finance & Accounting 商業、財務與會計學
Finance 財務
The Benefits from a Sustained Improvement in Working Capital
持續改善營運資金帶來的好處
Most financial executives are quite familiar with the significance of working
capital - the financial metric that uses inventory turnover, as well as receivables and payables, to calculate a company’s operating liquidity. According to Veronica Wills, the North American working capital practice lead at The Hackett Group, the good news is that sustained working capital improvements can have a direct and favorable impact on profitability. The only bad news is that it becomes more challenging to improve working capital performance as enterprises grow in size and complexity.
大多數財務主管都非常熟悉營運資金的重要性，使用存貨周轉率以及應收賬款和應付賬款的財務指標，來計算公司的運營流動資金。哈克特集團北美營運資金領導人指出，持續改善營運資金對盈利產生直接和有利的影響。然而，隨著企業的規模和複雜性的增長，提高營運資金績效變得更具挑戰性。備有英文字幕。
30 mins
English with English subtitles
持續改善營運資金帶來的好處
Most financial executives are quite familiar with the significance of working
capital - the financial metric that uses inventory turnover, as well as receivables and payables, to calculate a company’s operating liquidity. According to Veronica Wills, the North American working capital practice lead at The Hackett Group, the good news is that sustained working capital improvements can have a direct and favorable impact on profitability. The only bad news is that it becomes more challenging to improve working capital performance as enterprises grow in size and complexity.
大多數財務主管都非常熟悉營運資金的重要性，使用存貨周轉率以及應收賬款和應付賬款的財務指標，來計算公司的運營流動資金。哈克特集團北美營運資金領導人指出，持續改善營運資金對盈利產生直接和有利的影響。然而，隨著企業的規模和複雜性的增長，提高營運資金績效變得更具挑戰性。備有英文字幕。
30 mins
English with English subtitles
A New Challenge: Global Supply Chain Risk Management
全球供應鏈風險管理新挑戰
With their supply chain expanding to include a web of third-party service providers managing mission-critical business functions and operations, many companies have assumed that their exposure to uncertainty has also increased. Management expert Gary Lynch reveals how you can anticipate, as well as manage, the risk exposures of a global supply chain.
隨著供應鏈擴展到網上第三方服務供應商去管理關鍵業務的功能和操作，很多企業認為他們的不確定性風險也隨之增加。管理專家加里林奇揭示如何預測以及管理全球供應鏈的風險。備有英文字幕。
25 mins
English with English subtitles
全球供應鏈風險管理新挑戰
With their supply chain expanding to include a web of third-party service providers managing mission-critical business functions and operations, many companies have assumed that their exposure to uncertainty has also increased. Management expert Gary Lynch reveals how you can anticipate, as well as manage, the risk exposures of a global supply chain.
隨著供應鏈擴展到網上第三方服務供應商去管理關鍵業務的功能和操作，很多企業認為他們的不確定性風險也隨之增加。管理專家加里林奇揭示如何預測以及管理全球供應鏈的風險。備有英文字幕。
25 mins
English with English subtitles
Enterprise Risk Management: More Important Than Ever
企業風險管理：越來越重要
Enterprise Risk Management (ERM) is taking hold at most companies today. Big or small, they are recognizing the importance of assessing, monitoring and managing risk. Here, Doug Maine, Chairman of the Audit Committee and Director for three public companies and former CFO of IBM and MCI, shares his years of experience with the development and operation of an effective ERM framework.
企業風險管理今天扎根於大多數公司。無論公司規模大或小也開始認識評估、監測和管理風險的重要性。審核委員會主席和三家上市公司及IBM和MCI的前首席財務官道格緬因，分享了他多年來有效的企業風險管理經驗。備有英文字幕。
25 mins
English with English subtitles
企業風險管理：越來越重要
Enterprise Risk Management (ERM) is taking hold at most companies today. Big or small, they are recognizing the importance of assessing, monitoring and managing risk. Here, Doug Maine, Chairman of the Audit Committee and Director for three public companies and former CFO of IBM and MCI, shares his years of experience with the development and operation of an effective ERM framework.
企業風險管理今天扎根於大多數公司。無論公司規模大或小也開始認識評估、監測和管理風險的重要性。審核委員會主席和三家上市公司及IBM和MCI的前首席財務官道格緬因，分享了他多年來有效的企業風險管理經驗。備有英文字幕。
25 mins
English with English subtitles
Moving Beyond Budgeting for Better Planning and Control
超越預算：更好的規劃與控制
For most organizations, the budgeting process is an annual ritual that is deeply embedded in their calendar. However, with many managers today becoming dissatisfied with the results, there is a growing trend to eliminate these budgets. In this segment, Steve Player, Director of BBRT North America and Managing Director of The Player Group, explains how companies are now moving beyond the budgeting process to improve their financial planning and control.
對於大多數機構而言，預算編制過程是年度的任務。然而，許多管理人員對成績表現不滿，而且有傾向不再編制預算。北美超越預算圓桌會議主席兼諮詢公司Player Group總經理史蒂夫佈雷爾，解釋機構如何超越預算過程，以改善財務規劃和控制。備有英文字幕。
25 mins
English with English subtitles
超越預算：更好的規劃與控制
For most organizations, the budgeting process is an annual ritual that is deeply embedded in their calendar. However, with many managers today becoming dissatisfied with the results, there is a growing trend to eliminate these budgets. In this segment, Steve Player, Director of BBRT North America and Managing Director of The Player Group, explains how companies are now moving beyond the budgeting process to improve their financial planning and control.
對於大多數機構而言，預算編制過程是年度的任務。然而，許多管理人員對成績表現不滿，而且有傾向不再編制預算。北美超越預算圓桌會議主席兼諮詢公司Player Group總經理史蒂夫佈雷爾，解釋機構如何超越預算過程，以改善財務規劃和控制。備有英文字幕。
25 mins
English with English subtitles
Finance Today: Key Issues and the New Organizational Model
今日財經：關鍵問題與新組織模式
The Hackett Group recently released the results of two major studies of the operation of the Finance Department, one dealing with current key issues and the other with the new global organizational model. In this program, Richard Cardillo, Principal for the Hackett Group’s Business Transformation Services practice, reviews the results from both studies and explains why many companies have failed to meet their transformation goals for finance.
策略顧問公司哈科特集團，最近公佈了有關財務部運作的兩個主要研究結果。一是以處理目前的主要問題運作，另一是以全球新組織模式運作。哈科特集團首長理查卡迪羅，將檢討這兩項研究結果，並解釋為何許多公司未能滿足他們的金融轉型目標。備有英文字幕。
25 mins
English with English subtitles
今日財經：關鍵問題與新組織模式
The Hackett Group recently released the results of two major studies of the operation of the Finance Department, one dealing with current key issues and the other with the new global organizational model. In this program, Richard Cardillo, Principal for the Hackett Group’s Business Transformation Services practice, reviews the results from both studies and explains why many companies have failed to meet their transformation goals for finance.
策略顧問公司哈科特集團，最近公佈了有關財務部運作的兩個主要研究結果。一是以處理目前的主要問題運作，另一是以全球新組織模式運作。哈科特集團首長理查卡迪羅，將檢討這兩項研究結果，並解釋為何許多公司未能滿足他們的金融轉型目標。備有英文字幕。
25 mins
English with English subtitles
Why One of Your Major Assets Must Have Multiple Values
為何主要資產必須有多元價值
Not only have intangible assets replaced PP&E as the key to many companies' competitive sustainability, but their measurement is the source of discrepancy between financial reporting and transfer pricing. Nate Levin and Jill Weise, managing directors with Duff & Phelps, identify the differences between - and the potential dangers of - using purchase price allocations in your negotiations with taxing authorities.
許多企業不僅以無形資產取代不動產、廠房及設備，作為持續競爭優勢的關鍵，而且他們以財務報告及轉讓定價之間的差異作為衡量。達夫與費爾普斯公司專業人士，將找出無形資產與不動產、廠房及設備之間，在購買價格分攤稅務上的差異及潛在危險。備有英文字幕。
25 mins
English with English subtitles
為何主要資產必須有多元價值
Not only have intangible assets replaced PP&E as the key to many companies' competitive sustainability, but their measurement is the source of discrepancy between financial reporting and transfer pricing. Nate Levin and Jill Weise, managing directors with Duff & Phelps, identify the differences between - and the potential dangers of - using purchase price allocations in your negotiations with taxing authorities.
許多企業不僅以無形資產取代不動產、廠房及設備，作為持續競爭優勢的關鍵，而且他們以財務報告及轉讓定價之間的差異作為衡量。達夫與費爾普斯公司專業人士，將找出無形資產與不動產、廠房及設備之間，在購買價格分攤稅務上的差異及潛在危險。備有英文字幕。
25 mins
English with English subtitles
The Nature of Risk: What Keeps You Awake at Night?
風險性質：令你徹夜難眠？
The economic turmoil of the past few years has brought the importance of risk - and, specifically, its management - into even sharper focus. According to David X. Martin, author of "The Nature of Risk," financial executives have a natural insight into managing the risks confronting their organization in today's complex and ever-changing environment.
過去數年的經濟動盪，提高了風險的重要性，特別在管理上尤為顯著。風險管理專家《風險性質》的作者馬汀，認為高級財務管理人員，必須在今天複雜和不斷變化的環境中，本質洞見機構所面對的風險。備有英文字幕。
25 mins
English with English subtitles
風險性質：令你徹夜難眠？
The economic turmoil of the past few years has brought the importance of risk - and, specifically, its management - into even sharper focus. According to David X. Martin, author of "The Nature of Risk," financial executives have a natural insight into managing the risks confronting their organization in today's complex and ever-changing environment.
過去數年的經濟動盪，提高了風險的重要性，特別在管理上尤為顯著。風險管理專家《風險性質》的作者馬汀，認為高級財務管理人員，必須在今天複雜和不斷變化的環境中，本質洞見機構所面對的風險。備有英文字幕。
25 mins
English with English subtitles
Corporate Governance: New Era and Sarbanes-Oxley Legacy
公司治理：新時代和舊法案
It's been a decade since the Sarbanes-Oxley Act transformed corporate governance, including the way that boards of directors exercise their fiduciary duties. The National Association of Corporate Directors' Kenneth Daly analyzes how today's economic and political climate is affecting the relationship between directors and financial executives.
自推出美國沙式法案後，改變了企業管治方式，包括公司董事的誠信責任。美國董事協會主席分析今天的經濟和政治氣候，如何影響董事和財務主管之間的關係。備有英文字幕。
25 mins
English with English subtitles
公司治理：新時代和舊法案
It's been a decade since the Sarbanes-Oxley Act transformed corporate governance, including the way that boards of directors exercise their fiduciary duties. The National Association of Corporate Directors' Kenneth Daly analyzes how today's economic and political climate is affecting the relationship between directors and financial executives.
自推出美國沙式法案後，改變了企業管治方式，包括公司董事的誠信責任。美國董事協會主席分析今天的經濟和政治氣候，如何影響董事和財務主管之間的關係。備有英文字幕。
25 mins
English with English subtitles
The "Now Normal": How You Can Benefit From Lean Years
現已正常：如何從艱苦歲月中受益
For the past several years, the "new normal" required corporate finance to focus on cutting costs and on reducing capital investments and headcounts. According to The Hackett Group's Richard Cardillo, the "now normal" translates for the next 18 months into a balancing act between searching for new revenue and preserving your margins amid volatility.
在過去的幾年間，世界進入一種" 新常態"，企業把重點放在削減成本和減少資本投資及員工數目上。根據哈科特集團財務功能轉型及諮詢專家認為" 現已正常"，將在未來十八個月，在新收入和維持利潤之間取得平衡。備有英文字幕。
25 mins
English with English subtitles
現已正常：如何從艱苦歲月中受益
For the past several years, the "new normal" required corporate finance to focus on cutting costs and on reducing capital investments and headcounts. According to The Hackett Group's Richard Cardillo, the "now normal" translates for the next 18 months into a balancing act between searching for new revenue and preserving your margins amid volatility.
在過去的幾年間，世界進入一種" 新常態"，企業把重點放在削減成本和減少資本投資及員工數目上。根據哈科特集團財務功能轉型及諮詢專家認為" 現已正常"，將在未來十八個月，在新收入和維持利潤之間取得平衡。備有英文字幕。
25 mins
English with English subtitles
Corporate Governance: Lessons Learned From Recent Litigation
公司治理：汲取教訓
The current economic crisis has focused the spotlight, once again, on corporate governance issues, with an unprecedented scrutiny of actions taken by board members and management. Dr. H. Stephen Grace, Jr. reviews the lessons that have been learned about improved governance and oversight by examining recent litigation that made front-page headlines.
當前的經濟危機，主要針對由董事會成員和管理層採取監察公司治理的問題。教學界學者評論應從近期的訴訟案件汲取教訓改進公司治理問題。備有英文字幕。
28 mins
English with English subtitles
公司治理：汲取教訓
The current economic crisis has focused the spotlight, once again, on corporate governance issues, with an unprecedented scrutiny of actions taken by board members and management. Dr. H. Stephen Grace, Jr. reviews the lessons that have been learned about improved governance and oversight by examining recent litigation that made front-page headlines.
當前的經濟危機，主要針對由董事會成員和管理層採取監察公司治理的問題。教學界學者評論應從近期的訴訟案件汲取教訓改進公司治理問題。備有英文字幕。
28 mins
English with English subtitles
Governance Challenge: Becoming a Trusted Adviser to Your Board
治理挑戰：成為值得信賴的管理人
The transformation in corporate governance over the decade since enactment of the Sarbanes-Oxley Act has changed the relationship between boards of directors and financial executives. Robert Galford, of the Center for Leading Organizations, suggests best practices for companies, and opportunities for financial executives, that enable the directors to exercise their fiduciary duties.
過去十年，在改造公司治理結構上，薩班斯-奥克斯利法案改變了董事和財務主管之間的關係。著名培訓顧問在節目提出最佳實踐建議予公司，財務主管，讓公司董事行使誠信責任。備有英文字幕。
25 mins
English with English subtitles
治理挑戰：成為值得信賴的管理人
The transformation in corporate governance over the decade since enactment of the Sarbanes-Oxley Act has changed the relationship between boards of directors and financial executives. Robert Galford, of the Center for Leading Organizations, suggests best practices for companies, and opportunities for financial executives, that enable the directors to exercise their fiduciary duties.
過去十年，在改造公司治理結構上，薩班斯-奥克斯利法案改變了董事和財務主管之間的關係。著名培訓顧問在節目提出最佳實踐建議予公司，財務主管，讓公司董事行使誠信責任。備有英文字幕。
25 mins
English with English subtitles
Managing a Budget-Less Organization: HOLT CAT’s Experience
簡化預算流程：HOLT CAT的經驗
Despite its inflexibility, the budget process remains a cornerstone of most companies’ management system. But is it possible to base corporate goals on maximizing performance potential? In this program, Paul Hensley, chief financial officer at HOLT CAT, describes the advantages, as well as the challenges, of running a budget-less organization.
儘管缺乏靈活性，預算流程仍然是大多數公司的管理系統的基石。但在企業目標的基礎上，能否提升最大的績效潛力？重型設備公司Holt Cat首席財務總監，介紹簡化預算流程的優勢以及面臨的挑戰。備有英文字幕。
25 mins
English with English subtitles
簡化預算流程：HOLT CAT的經驗
Despite its inflexibility, the budget process remains a cornerstone of most companies’ management system. But is it possible to base corporate goals on maximizing performance potential? In this program, Paul Hensley, chief financial officer at HOLT CAT, describes the advantages, as well as the challenges, of running a budget-less organization.
儘管缺乏靈活性，預算流程仍然是大多數公司的管理系統的基石。但在企業目標的基礎上，能否提升最大的績效潛力？重型設備公司Holt Cat首席財務總監，介紹簡化預算流程的優勢以及面臨的挑戰。備有英文字幕。
25 mins
English with English subtitles
Sustained Improvement in Working Capital: Your Challenge
持續改善營運資金：面臨的挑戰
Most financial executives are quite familiar with working capital - the financial metric that uses inventory turnover, as well as receivables and payables, to calculate a company’s operating liquidity. REL Consulting’s Dan Ginsberg explains why maintaining and improving your working capital performance becomes more challenging as businesses grow in size, in complexity, and in geography.
財務主管自然相當熟悉營運資金，包括利用存貨周轉率，還有應收賬款和應付賬款，作為計算公司經營流動資金的財務指標。著名諮詢公司專業人士解釋，為何維持和提高營運資金表現，對身處複雜形勢下擴展業務的企業，變得更具挑戰性。備有英文字幕。
25 mins
English with English subtitles
持續改善營運資金：面臨的挑戰
Most financial executives are quite familiar with working capital - the financial metric that uses inventory turnover, as well as receivables and payables, to calculate a company’s operating liquidity. REL Consulting’s Dan Ginsberg explains why maintaining and improving your working capital performance becomes more challenging as businesses grow in size, in complexity, and in geography.
財務主管自然相當熟悉營運資金，包括利用存貨周轉率，還有應收賬款和應付賬款，作為計算公司經營流動資金的財務指標。著名諮詢公司專業人士解釋，為何維持和提高營運資金表現，對身處複雜形勢下擴展業務的企業，變得更具挑戰性。備有英文字幕。
25 mins
English with English subtitles
Critical Pillars for M&A Success
併購成功的關鍵支柱
Despite the economic recovery and the improving availability of capital, the high failure rate of mergers and acquisitions continues to be well-documented. Most reports point to the same, unsurprising conclusion: M&A transactions are fraught with peril and complexities that continue to threaten their effectiveness and financial success. Here, Chris Nemeth, Head of Integration Services with Crowe Horwath, discusses their recent survey, “Critical Pillars for M&A Success.” The study reveals much about the respondents’ hopes and concerns about their M&A plans and also the practice of M&A in general, including how effectively companies evaluate acquisition risks and how they execute the different stages of the transaction. 30 mins., English subtitles.
儘管經濟復甦以及提高了資本可供性，併購的高失敗率繼續得到充分證明。大多數報告指併購交易充滿危險及複雜性，而且繼續威脅其有效性和財政上的成功。國富浩華國際整合服務負責人討論有關其最新的調查，揭示很多受訪者對併購計劃的憂慮。備有英文字幕。
25 mins
English with English subtitles
併購成功的關鍵支柱
Despite the economic recovery and the improving availability of capital, the high failure rate of mergers and acquisitions continues to be well-documented. Most reports point to the same, unsurprising conclusion: M&A transactions are fraught with peril and complexities that continue to threaten their effectiveness and financial success. Here, Chris Nemeth, Head of Integration Services with Crowe Horwath, discusses their recent survey, “Critical Pillars for M&A Success.” The study reveals much about the respondents’ hopes and concerns about their M&A plans and also the practice of M&A in general, including how effectively companies evaluate acquisition risks and how they execute the different stages of the transaction. 30 mins., English subtitles.
儘管經濟復甦以及提高了資本可供性，併購的高失敗率繼續得到充分證明。大多數報告指併購交易充滿危險及複雜性，而且繼續威脅其有效性和財政上的成功。國富浩華國際整合服務負責人討論有關其最新的調查，揭示很多受訪者對併購計劃的憂慮。備有英文字幕。
25 mins
English with English subtitles
The Rising Tide of Finance Challenges
正在上升的財務挑戰
The Financial Executives Research Foundation and Protiviti, a global business consulting firm, recently published the results of their 2015 Finance Priorities Survey. Not surprisingly, they confirm that finance functions are beyond busy. Here, Christopher Wright, a Managing Director at Protiviti, discusses and analyzes the rising tide of finance challenges that is documented in the survey and provides valuable insight into their potential impact. 30 mins., English subtitles.
由財務經營研究基金與全球領先的專業諮詢機構甫瀚諮詢，共同發起的《2015年度財務工作重點調查》，結果證實最財務部門的工作狀況已遠不能僅用忙碌來形容。甫瀚諮詢董事總經理，討論與分析有關調查並提出寶貴的觀點。備有英文字幕。
25 mins
English with English subtitles
正在上升的財務挑戰
The Financial Executives Research Foundation and Protiviti, a global business consulting firm, recently published the results of their 2015 Finance Priorities Survey. Not surprisingly, they confirm that finance functions are beyond busy. Here, Christopher Wright, a Managing Director at Protiviti, discusses and analyzes the rising tide of finance challenges that is documented in the survey and provides valuable insight into their potential impact. 30 mins., English subtitles.
由財務經營研究基金與全球領先的專業諮詢機構甫瀚諮詢，共同發起的《2015年度財務工作重點調查》，結果證實最財務部門的工作狀況已遠不能僅用忙碌來形容。甫瀚諮詢董事總經理，討論與分析有關調查並提出寶貴的觀點。備有英文字幕。
25 mins
English with English subtitles
Agile Finance: Five Steps
敏捷財務：五個步驟
Finance functions today are beyond busy, as we reported in May. The number of priorities that finance is dealing with is at an all-time high. In this program, John O’Rourke, Vice President, Host Analytics, discusses five key steps that finance can take to create a more agile and productive organization. These five steps are: reducing reliance on spreadsheets, leveraging cloud-based EPM solutions, streamlining the financial close, adopting dynamic planning processes and embracing mobile technology.
今天財務職能非常繁忙，要優先處理的財務數目正處於歷史新高。企業績效管理軟件顧問公司副總裁，在節目內探討五個敏捷財務的關鍵步驟：減少依賴電子表格，充分利用雲端的企業項目管理解決方案，精簡財務結算，採用按動態規劃流程及移動技術。備有英文字幕。
25 mins
English with English subtitles
敏捷財務：五個步驟
Finance functions today are beyond busy, as we reported in May. The number of priorities that finance is dealing with is at an all-time high. In this program, John O’Rourke, Vice President, Host Analytics, discusses five key steps that finance can take to create a more agile and productive organization. These five steps are: reducing reliance on spreadsheets, leveraging cloud-based EPM solutions, streamlining the financial close, adopting dynamic planning processes and embracing mobile technology.
今天財務職能非常繁忙，要優先處理的財務數目正處於歷史新高。企業績效管理軟件顧問公司副總裁，在節目內探討五個敏捷財務的關鍵步驟：減少依賴電子表格，充分利用雲端的企業項目管理解決方案，精簡財務結算，採用按動態規劃流程及移動技術。備有英文字幕。
25 mins
English with English subtitles
The Impact of Banking Changes: Case Study of Investors Bank
銀行業變化的影響：投資銀行個案研究
A lot has changed in the banking industry since the financial crisis hit in 2008. The effects of the near collapse are still rippling through the world economy as well as through the banking and financial services industry. In this program, we look at how the banking industry has responded through a case study of Investors Bank. We spoke with Kevin Cummings, President and CEO, and Domenick Cama, Senior EVP and COO, about issues such as interest rates, the threat of data breaches, and the movement towards mobile payments.
自二○○八年金融危機的重創後，銀行業已進行了很多轉變。幾近崩潰的影響衝擊世界經濟，以及銀行與金融服務行業。本節目以一間投資銀行為個案研究，探討如利率、資料外洩與行動支付的最新趨勢。備有英文字幕。
25 mins
English with English subtitles
銀行業變化的影響：投資銀行個案研究
A lot has changed in the banking industry since the financial crisis hit in 2008. The effects of the near collapse are still rippling through the world economy as well as through the banking and financial services industry. In this program, we look at how the banking industry has responded through a case study of Investors Bank. We spoke with Kevin Cummings, President and CEO, and Domenick Cama, Senior EVP and COO, about issues such as interest rates, the threat of data breaches, and the movement towards mobile payments.
自二○○八年金融危機的重創後，銀行業已進行了很多轉變。幾近崩潰的影響衝擊世界經濟，以及銀行與金融服務行業。本節目以一間投資銀行為個案研究，探討如利率、資料外洩與行動支付的最新趨勢。備有英文字幕。
25 mins
English with English subtitles
