会计、Excel和Financial Model交流分享贴-From AFMA

AFMA

我在一家上市公司做Senior Management Accountant，在Excel，会计流程和Financial Model方面有一定的积累。在业余时间，和几个志同道合的朋友建立AFMA(Australian Financial Modeller Association) ， 主要从事会计、Excel 和财务模型的研究。

我现在斗胆在FREEOZ开贴，希望借此贴多认识一些在这个领域的朋友们。

chengy

国内老会计，支持！

AFMA

chengy 发表于 6-9-2015 15:05
国内老会计，支持！

谢谢支持

AFMA

我先来抛个砖引个玉啥的

请问你们在工作时是如何避免financial model （或一个简单的spreadsheet）中的错误呢？

I think that the accuracy of data should rely on model design, not on person, because people can’t always be attention to detail.  A good model design should follow some rules.

First of all, we need to keep clear notes & documentation about the model’s assumptions and methodology. As we all know, “Garbage in, garbage out”. We need to protect ourselves by noting down the resource of all assumptions.

Secondary, we need to make sure that model has clear structure. A typical model should have three parts: data input, calculation and output. All these three parts should be separate.

Thirdly, we need to make sure the formulas in one area should be consistent, and avoid hard-coding in the formula.

Fourthly, we need to build error-check modules in model. When we set up error-check modules, we also need to consider the allowing tolerance of error.

Last but not least, we need to do sense-checking about the model, make sure the result is reasonable. We can also get someone else check for us.

AFMA

有了BI工具的帮忙，你可以在Excel里轻松创建管理大师Rosling首创的带时间维度的动态播放气泡图了。下面这个视频展示了如何使用动态播放气泡图比较两个Region Market的个人收入平均水平、平均寿命和人口总量随着时间推移的变化趋势。