First, we should provide internal and external information for analysis. The most important internal information is the financial accounting report of the enterprise, which is a written document reflecting the financial status and operating results of the enterprise, including the main accounting statements (balance sheet, income statement, cash flow statement), schedules, notes to accounting statements, etc. External information is information obtained from outside the enterprise, including industry data and data of other competitors.
Second, according to the financial report: according to the purpose of analysis, it is divided into: financial benefit analysis, asset operation analysis, solvency analysis and development ability analysis; According to different analysis objects, it can be divided into balance sheet analysis, income statement analysis and cash flow statement analysis.
(A) content analysis according to the purpose of analysis
1, wealth management income. That is, the profitability of enterprise assets. Asset profitability is an important issue that users of accounting information care about. The analysis of asset profitability provides decision-making basis for investors, creditors and enterprise managers. The analysis indicators mainly include: return on net assets, capital preservation and appreciation rate, profit rate of main business, multiple of surplus cash guarantee, profit rate of cost and expense, etc.
2. Operating conditions of assets. Refers to the turnover rate of enterprise assets, reflecting the utilization efficiency of economic resources occupied by enterprises. The main indicators are: total assets turnover rate, current assets turnover rate, inventory turnover rate, accounts receivable turnover rate, non-performing assets rate and so on.
3. solvency. The ability of an enterprise to repay short-term debt and long-term debt is an important embodiment of its economic strength and financial situation, and it is also an important measure to measure whether an enterprise operates steadily and the financial risk. The main indicators of analysis are: asset-liability ratio, interest earning multiple, cash flow debt ratio, quick ratio and so on.
4. Develop capabilities. The development ability is related to the sustainable survival of enterprises, as well as the future income of investors and the risk of creditors' long-term claims. The indicators for analyzing the development ability of enterprises are: sales growth rate, capital accumulation rate, three-year average capital growth rate, three-year average sales growth rate, technology investment ratio and so on.
(2) According to the different analysis objects.
1, balance sheet analysis. Mainly from the asset project, debt structure, owner's equity structure and other aspects of analysis. The main analysis items of assets include: cash ratio, accounts receivable ratio, inventory ratio, intangible assets ratio, etc. Debt structure analysis includes: short-term solvency analysis, long-term solvency analysis and so on. The owner's equity structure is an analysis: the proportion of each kind of equity to the total owner's equity indicates the preservation and appreciation of the capital invested by investors and the composition of owner's equity.
2. Analysis of income statement. Mainly from the profitability, operating performance and other aspects of analysis. Main analysis indicators: return on net assets, return on total assets, profit rate of main business, profit rate of cost and expense, sales growth rate, etc.
3. Analysis of cash flow statement. Mainly from the cash payment ability, capital expenditure and investment ratio, cash flow income ratio and other aspects of analysis. The analysis indicators mainly include: cash ratio, current debt cash ratio, debt cash ratio, dividend cash ratio, capital purchase ratio, sales cash ratio, etc.
Question 2: How to write about production and operation? I have been engaged in business for many years, and the basic production and operation of the enterprise include the following main contents:
I. Basic information, including company type (limited company) and economic nature (state-owned)
Or private), the number of employees, registered capital, main products, mode of operation (wholesale
Or retail).
2 production and operation, including asset size (total assets), main business, market area,
Average sales revenue, profit or loss in recent years.
The third is the development direction, including the continuous improvement of marketing management mechanism and product innovation in the next step.
New situation and market development.
Question 3: How to write about the operation of an enterprise;
1. "Total assets", "total liabilities", "total net assets" and "paid-in capital" refer to the total assets, total liabilities, net assets and paid-in capital of the company at the end of this year. Based on the company's balance sheet at the end of this year.
2. Output value, turnover, after-tax profit and loss refer to the output value, turnover, after-tax profit or loss of the company this year. Based on the company's profit and loss statement at the end of this year.
For example: total assets (ten thousand yuan) 322
Total liabilities (ten thousand yuan) 246
Total net assets (ten thousand yuan) 76
Paid-in capital (ten thousand yuan) 100
Output value (ten thousand yuan)
Business amount (ten thousand yuan) 606
After-tax profit (ten thousand yuan)
Loss amount (ten thousand yuan) 2 1
Cause of loss:
Due to the bad situation of xx industry, low income and large capital, the company is actively expanding its business channels and striving to turn losses into profits in the new year.
Question 4: "How to write the business status of an enterprise" The business goal of an enterprise is the expected result of its production and operation activities in a certain period of time, and it is the reflection and embodiment of the purpose of its production and operation activities. It refers to the purpose pursued by an enterprise as an independent economic entity in all its business activities, and objectively constrains its behavior under the established ownership relationship. The characteristics of this definition are: 1. Integrity. 2. Ultimate. 3. objectivity.
The business goal of an enterprise is the development direction and goal of various economic activities of the enterprise based on the analysis of the external environment and internal conditions of the enterprise, and it is the embodiment of the business philosophy of the enterprise.
There is more than one business goal of an enterprise, including both economic and non-economic goals, both primary and secondary goals. They are interrelated and form a target system. Its main contents are: the content composition of economic benefits and the development direction of enterprise organizations. It reflects the value pursued by an organization and provides the basic direction for all aspects of enterprise activities. It enables enterprises to adapt to the environmental trends in a certain period and within a certain range, and to maintain the continuity and stability of their business activities.
[Editor] The practical significance of enterprise goals
1, business objectives are one of the foundations of value evaluation.
Different enterprises have different business objectives. For example, before the reform and opening up, the business goal of China's state-owned enterprises was to complete the business tasks assigned by superiors; Under the contract system, state-owned enterprises can only achieve the profit target during the period (no matter what). Different business objectives actually reflect different enterprise systems.
2. Business objectives are the embodiment of strategy.
The long-term management goal of an enterprise is the concrete embodiment of its development strategy. When talking about long-term business goals, many enterprises only consider how much sales and profits they want to achieve, which is as narrow as considering the height and weight of a child's development. Our long-term business goals include not only product development goals and market competition goals, but also social contribution goals, employee treatment and welfare goals, and employee quality and ability development goals.
[Editor] Three Concepts of Business Objectives
1, customer interests first
The increasingly fierce market competition has further strengthened the customer awareness of enterprises, and computer, information and network technology and flexible production technology have provided enterprises with means to enhance customer interests. The goal orientation of customer interests is reflected in the following three aspects.
(1) The concept of marketing has changed from 4P to 4C. Since the mid-20th century, Eugene? Since McCarthy put forward the 4P combination of marketing, that is, product, location, price and promotion, it has dominated global business activities for decades. At the end of the 20th century, the concept of marketing changed radically, from 4P to 4C, that is, customer demand, customer cost, customer convenience and customer communication (consumer, cost and communication), and enterprise management changed from producer-oriented to consumer-oriented.
(2) deep customer service. In order to meet the needs of different customers, enterprises widely adopt flexible production systems, and their production strategy has changed from providing large quantities of standardized products to developing personalized services. In the computer field, Dell pioneered personalized service. At present, China Haier Group has begun to customize products such as refrigerators according to customers' requirements. American custom-made foot company uses 13 kinds of accurate personalized measurement standards for each customer's left foot and right foot, and does not produce any shoes before the customer provides the relevant information of the shoes needed. In civil housing, aviation, automobile, software and other industries, customers directly participate in product development to meet customer requirements. Enterprises actively solve problems for customers, from focusing on providing a variety of products to providing complete solutions;
(3) Enterprises continue to increase investment to meet customer needs. In recent years, enterprises have spared no expense to establish a customer relationship management system (CRM) to keep abreast of customers' needs. Implement process reengineering, reduce costs, shorten delivery cycle, and respond to customer requirements immediately; According to the survey of 62 1 large North American and European companies by CSC Index Company in 1994, BPR has been rapidly popularized in European and American companies. 69% of 497 North American companies and 75% of 124 European companies have implemented one or more reengineering projects, and the remaining half are also considering such projects.
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Question 5: How to write the operating status of the enterprise? 10 is mainly about the production, sales, payment, profits and taxes paid, assets and liabilities of the enterprise. At the same time, put forward future plans and goals.
Question 6: How to write the company's sales and operation depends on the specific situation of the company. Generally, it includes the following aspects: target completion, cost profit, growth ratio, specific sales operation measures, sales annual or monthly quarterly environment, achievements and shortcomings, as well as targeted opinions and suggestions on sales operation in the previous stage and plans for the next stage.
Question 7: How to write the company's operating conditions? Fill it out during the annual inspection of industry and commerce. If it is in the normal business, you can fill it out, and generally you don't have to fill it out.
Question 8: How to write about the production and operation of an enterprise? Current operating income (), year-on-year growth (), profit creation (), year-on-year growth (), various expenses, various financial indicators, such as asset-liability ratio, operating profit rate, sales profit rate and so on.
Question 9: What's the name of our company? When was it established? What are its main projects? Since it has not been officially put into operation since its establishment, how many contracts have been signed and what is the amount?
Question 10: Do you want to explain the financial operation of the company? Description of financial operation of xxxxxxxx Company
First, the basic situation of enterprise production and operation
(1) xxxxx company was established on xx, xxxxx, and its main business scope is (according to the copy of business license). The enterprise has ***xx employees, all of whom have above xx education, and have professional experience to meet the needs of enterprise development and business.
(2) production and operation.
The company was founded in xxxxx. The enterprise is in xxxxxx stage. There is operating income in XXXXX year, and XXXXX income will be realized in xxxxx year.
Second, the realization and distribution of profits.
The company is currently in xxxx state. It is estimated that there will be income of about xxxx in xxxx year, and a profit of xxxx will be realized. In order to achieve the expected goal.
Three. Increase or decrease in capital and turnover
(A) the proportion of assets
At the end of 1 and xxxx, current assets accounted for xx% of total assets, and fixed assets accounted for xx% of total assets. The company's asset ratio is normal and healthy. Since its establishment, the company's asset structure has been stable and normal.
(ii) Liabilities
1. Liabilities are divided into short-term liabilities and long-term liabilities, with short-term liabilities accounting for xx% of liabilities and long-term liabilities accounting for xx% of liabilities, all within a reasonable time range, so they are relatively stable.
Four. In view of the problems existing in this year's operation and management, it is planned to improve the company's operating performance and expand the company's business scope by strengthening internal management, increasing external communication and motivating employees in the new year.
The above is the basic framework, and the relevant contents can be increased, decreased or modified according to the actual situation of the company.