900712 Managerial Accounting for Management Dr.Siriraks Khawchaimaha, College of Graduate Study in Management Khon Kaen University Dr.S. Khawchaimaha,Asst.Prof.S. Vanichacheva Khon Kaen University

Instructions ให้นักศึกษา ทั้ง 2 sec เตรียมข้อมูลจริงเพื่อนำเสนอเบื้องต้น Not more than 25 slides 20 minutes presentation Form & Arrangement of the presentation Open Forum for Public or who are interested

The Case Study: Business & Managerial Accounting & Financial Analysis ที่นำเสนอโดย Y 10 แล้ว นักศึ่กษาสามารถศึกษา อ้างอิงได้จาก web ของคณะฯ Sec 2 – 14/12/2008 Sec 1 – 15/12/2008 AIG Corporation - FED AIG Thailand Fortis Bank – Benelux – BNP Paribas OISHI & Thai Beverage Lehman Brothers – Bankruptcy 15/09/2008 Goldman Sac - FED Merrill Lynch - FED AIS Group K-Tech Standard Chartered Bank Bank of America Fannie May and Freddy Mac Thailand Crisis in 1997 Morgan Stanley Bradford HSBC - England

The Case Study: Business & Managerial Accounting & Financial Analysis สำหรับ Ex 15 เรียงเรื่องตามกลุ่มแต่ละ sec ตามที่ประกาศรายชื่อกลุ่มไปแล้ว Ex 15 Sec 3 Ex 15 Sec 4 AIG Thailand GE Capital :- AIG Card, AIG Personal Loan Bank of Ayutthaya 2008 – 2009 Hamburger Crisis and Recovery Plan & Actionable General Motors Ford & Chrysler TOYOTA SONY Corp SAMSUNG Goldman Sac Thai International Airways -TG Bank of America Fannie May & Freddy Mac HSBC Corp BNP Paribas Japan Crisis and Its Recovery Plan & Experiences Thailand Crisis in 2009 : The Domino Impact from Hamburger and Recovery Plan SEAGATE Romanian Oil and Refinery

Presentation Contents Background Problems Management in Focus Business Analysis Management Accounting Analysis Financial Analysis Mechanism & Support from the Authority Discussion What-If Learning

1. Background History Nature of the business Source of Income Leverage Financing Policy Shareholders structure

2. Problems US Sub prime & Domino Impact Regional Country Policy (Local, Mother company) Fundamental Analysis Structural Analysis

3. Management in Focus Management in Focus Business Analysis Management Accounting Analysis Financial Analysis (ratios) Operating Profit Analysis Cash Flow & Liquidity Efficiency on Assets Leverage and Financing Policy Shareholders’ Return

4. Mechanism & Support from the Authority Government Business Angel Merger & Acquisition Strategic Moves etc

5. Discussion Discussion What-If ( a proposal/ opinion from the group ) Learning ( as business decision , of which based on Managerial Accounting Analysis learns from class) Merger & Acquisition Regional Moves & Momentum Sizing Cease Lay-off