capital-allocation-master

Capital Allocation Master Skill

Capability Description

What this is: The master skill for capital allocation scenarios, integrating investment evaluation, capital budgeting, WACC calculation, and shareholder return management, providing CFOs and strategy teams with complete capital allocation management capabilities.

What problem it solves: When users need to evaluate investment projects, formulate capital budgets, calculate WACC, or manage shareholder returns, invoke this skill to obtain a complete capital allocation management solution.

Boundaries: Does not involve specific business operations investment decisions; focuses on capital-level allocation and return management.

Trigger Conditions

Invoke this skill when any of the following scenarios is met:

The user mentions "capital allocation", "investment evaluation", "WACC", "shareholder returns"
The user mentions "capital budget", "ROIC", "IRR", "dividends"
The user requests to "evaluate investment projects", "formulate a capital budget", "manage shareholder returns"

Examples

→ Example: The user says "We have 5 Capex projects queued this year, the total budget is over, and we need to prioritize them", the system should invoke this skill and enter the capital budgeting path.

→ Example: The user says "Help me calculate our current WACC; it will be needed for next year's financing decisions", the system should invoke this skill and enter the WACC calculation path.

→ Example: The user says "PE investors are asking about our dividend policy for the next 3 years; what suggestions do you have", the system should invoke this skill and enter the shareholder return path.

Input

□ 场景类型：[投资评估/资本预算/WACC 测算/股东回报]
□ 资本类型：[Capex/M&A/战略投资]
□ 涉及金额：[X] 万
□ 审批层级：[财务经理/CFO/CEO/董事会]
□ 已获取信息：[描述]

Atomic Capability Invocation Sequence

路径一：投资项目评估
Step 1 → [投资评估测算]（investment-evaluation）
  → 输出：IRR/NPV/ROIC

Step 2 → [ROIC vs WACC 比较]（roic-vs-wacc-comparison）
  → 输出：价值创造评估

Step 3 → [投资优先级排序]（investment-priority-ranking）
  → 输出：优先级列表

Step 4 → [投资审批支持]（investment-approval-support）
  → 输出：审批材料

路径二：资本预算
Step 1 → [资本需求测算]（capital-requirement-assessment）
  → 输出：需求规模

Step 2 → [资本来源规划]（capital-source-planning）
  → 输出：来源方案

Step 3 → [配置比例设计]（allocation-ratio-design）
  → 输出：配置比例

Step 4 → [预算执行追踪]（budget-execution-tracking）
  → 输出：执行报告

路径三：股东回报
Step 1 → [股息政策评估]（dividend-policy-assessment）
  → 输出：政策评估

Step 2 → [股息分配执行]（dividend-distribution-execution）
  → 输出：分配方案

Step 3 → [回购计划管理]（buyback-plan-management）
  → 输出：回购计划

Step 4 → 汇总输出股东回报报告

路径四：WACC 重大变化应对
Step 1 → [WACC 重新测算]（wacc-recalculation）
  → 输出：新 WACC

Step 2 → [对资本配置的影响]（impact-on-capital-allocation）
  → 输出：影响分析

Step 3 → [IRR 门槛调整]（irr-threshold-adjustment）
  → 输出：新门槛

Step 4 → 汇总输出 WACC 变化应对报告

Output Format

资本配置管理报告
====================

【WACC】
□ 当前 WACC：[X%]
□ 债务成本：[X%]
□ 股权成本：[X%]
□ D/E 结构：[X]/[X]
□ WACC 变化：[±X bp]

【投资组合】
□ 在执行项目：[X] 个
□ 总投资：[X] 亿
□ 平均 IRR：[X%]
□ IRR vs WACC：[X%] vs [X%]

【项目评估】（如有新项目）
| 项目 | IRR | NPV | ROIC | 优先级 |
|---|---|---|---|---|
| [名称] | [X%] | [X]万 | [X%] | [1/2/3] |

【资本配置】
□ 可用资本：[X] 亿
□ 已分配：[X] 亿
□ 待分配：[X] 亿
□ 配置比例：运营 [X%]/战略 [X%]/回报 [X%]

【股东回报】
□ 股息政策：派息比例 [X]%
□ 本期股息：[X] 万
□ 回购计划：[X] 万（如有）
□ 执行状态：[✅ 已批准 / ⚠️ 待审批]

【IRR 门槛】
□ 当前门槛：[X%]
□ 建议门槛：[X%]（如 WACC 变化 > ±[X] bp）
□ 审批状态：[✅ 已更新 / ⚠️ 待审批]

【升级事项】（如有）
□ ROIC 连续低于 WACC：[X] 年 — 须战略复盘
□ 单项投资超权限：[描述] — 须 [CFO/CEO/董事会] 审批

Escalation Conditions

Escalate immediately when any of the following conditions is met:

Single investment > [X] ten thousand → Board approval
ROIC below WACC for 2 consecutive years → CEO/CFO strategic review
Major adjustment to capital allocation policy → Board approval

Atomic Skill List

Atomic Skill	Purpose
investment-evaluation	Investment evaluation calculation
roic-vs-wacc-comparison	ROIC vs WACC comparison
investment-priority-ranking	Investment prioritization
investment-approval-support	Investment approval support
capital-requirement-assessment	Capital requirement calculation
capital-source-planning	Capital source planning
allocation-ratio-design	Allocation ratio design
budget-execution-tracking	Budget execution tracking
dividend-policy-assessment	Dividend policy evaluation
dividend-distribution-execution	Dividend distribution execution
buyback-plan-management	Buyback plan management
wacc-recalculation	WACC recalculation
impact-on-capital-allocation	Impact on capital allocation
irr-threshold-adjustment	IRR threshold adjustment

Finance Skills — capital-allocation master skill