（江苏地区）电子及半导体行业SG第一期

 Synergy Group

江苏地区SG活动

电子及半导体行业

（第一期）

如果要给电子及半导体行业的企业贴上一个具有显著行业特点的标签的话，“产品高淘汰率”和“价格体系透明”可能是其他许多行业所不具备的。

这些特点谈不上好与坏，但的的确确是另一种形式的“一方水土养一方人”。

在这个领域中的财务人，虽然不太会因过多的非标产品而头疼、成本核算体系也很完善，但却面临着MOQ所导致的库存无法消耗、模具因产品更新换代而淘汰（变现能力差）等压力…………

本期价值要点：
了解电子及半导体行业中，企业当前所面临的财税问题
在模具管理、采购成本两方面，深入探讨并学习其他企业经验

模具所带来的困惑

企业A的困惑:

企业A的模具由客户B出钱购买，但为产品所用。考虑到产品更新换代很快，无法预估折旧年限，因此通常财务会一次性计入制造费用，不作为固定资产分摊。由于模具虽然不发生位置的移动，但是价值已经发生了转移，并且是由客户出钱购买。因此如何操作产品与模具的税会关系，才会使外汇核销尽可能的方便，不惹麻烦？

成本控制（采购与库存方向）——MOQ带来的成本压力

企业B的困惑：

企业B属于电子、半导体行业，产品更新换代非常快。由于市场竞争激烈，迫于客户维系，一些小型的订单也会考虑接单。但是，因为采购MOQ的存在，使得往往库存会非常压占资金。让企业的管理层非常苦恼。

企业C的困惑：

企业C同样具有库存的问题，但这次出在成品上。形成的原因，依然是产品的更新换代。如果没有办法把握住产品生命周期的命脉，那么很多finish goods依然只能堆积仓库，区别只是在于多或少而已……

议程安排

13:00-13:30 签到

13:30-13:45 主持人SG介绍

13:45-15:15 Part One:电子、半导体行业的模具困惑

15:15-15:30 茶歇

15:30-16:30 Part Two: MOQ带来的成本压力

16:30-17:00 对下一期SG活动内容的期许

If the electronic and semiconductor industries posted a significant industry characteristics on the label, "the high dropout rate" and "transparent price system" is probably not available in many other industries.

These features are not good or bad, but really is just another form of "party land around people."

Financial people in this area, although not by too much headache for non-standard products, cost accounting system is perfect, but facing the MOQ as a result of the inventory cannot be consumed, mold eliminated due to product replacement (poor liquidity) pressure ... ... ... ...

KEY VALUE OF THE EVENT

l  Understanding of electronic and semiconductor industries, enterprise's current tax issues.

l  In terms of both mould management and purchasing costs, explore and learn the experiences of other enterprises.

About Mold

Concern from Company A

Mould by the customer to pay, except for the products used. Taking into account the product replacement quickly, unable to estimate depreciation, usually financial once credited the manufacturing costs, and not as a fixed asset allocation. Due to locations of mold is not moving, but the values have shifted, and is paid by the customer to buy. How to manipulate tax product and mold, will enable foreign exchange verification as easy as possible, without getting into trouble?

Cost pressures from MOQ

Concern from Company B

Enterprises B belonging to the electronics and semiconductor industry, new generations of products very quickly. Due to fierce competition in the market, under pressure from customer retention, a number of small orders orders will also be considered. However, because purchasing MOQ makes will tend to be stock piled up money. Enterprise's management in great distress.

Concern from Company C

Enterprises C also had inventory problems, but this time is the finished products. The reason, still is a product upgrade. If there is no way to hold the lifeblood of product life cycle, then a lot of finish goods continued to be a build up of warehouses, except that more or less ... ...

EVENT AGENDA

13:00-13:30 Sign in

13:30-13:45 Moderator and SG introduction

13:45-15:15 Part One: Puzzles posed by mold.

15:15-15:30 Tea Break

15:30-16:30 Part Two: Cost pressures from MOQ.

16:30-17:00 SG content expectations for the next period.