The enterprise is a service-oriented enterprise, which was established on 20 17. Is a company mainly engaged in greening construction, and its main business income accounts for 100% of the total income of the enterprise. The company's total assets have reached 654.38+600,000 yuan, including current assets of 654.38+365.438+400,000 yuan, accounting for 82% of the total assets; The fixed assets are 28,700 yuan, accounting for 18% of the total assets. The total liabilities are 20,000 yuan, and the asset-liability ratio is 65,438+02.5%, of which the current liabilities are 20,000 yuan, accounting for 65,438+000% of the total liabilities, and the owners' equity is 654,384,000 yuan, accounting for 87.5% of the total assets of the enterprise.
Second, the enterprise management analysis
65,438+0. This year's main business income was 240,000 yuan, an increase of 654,380+0.4 million yuan compared with last year, with an increase of 65,438+0.4%.
2. The management fee this year is 6,543,800 yuan+058,300 yuan, an increase of 35,200 yuan or 28.6% compared with last year. Management fees account for 66% of the main business income.
3. The main business tax and surcharge this year is 654.38+0.36 million yuan, an increase of 0.79 million yuan over last year, with an increase rate of 654.38+0.38.6%, accounting for 5.67% of the main business income.
4. The operating profit this year is 68,000 yuan, an increase of 79,000 yuan over last year; Operating profit accounts for 28.33% of the main business income.
Three. Profit realization and distribution
65,438+0. The total profit this year is 68,000 yuan, and the net profit is 5 1 0,000 yuan.
2. The annual income tax is 6,543,800 yuan+7,000 yuan.
3. This year, the total salary of employees is 84,000 yuan, there are 7 employees, and the average annual income of employees is 6,543,800 yuan+0.2 million yuan.
Four. Increase or decrease in capital and turnover
1, the turnover rate of accounts receivable this year is 79%; The turnover rate of current assets is 218%; The turnover rate of fixed assets is 66.7%; The turnover rate of total assets is 172%.
2. Enterprise development capability index: the growth rate of main business income is 140%.
Verb (abbreviation for verb) summary statement
Due to the short time of establishment, the company has just started. Although its operating efficiency has increased rapidly, there are many uncertain factors, mainly the increase of accounts receivable, which should be repaid actively in the later period; At the same time, the total wages of employees are relatively high, which should be controlled well.
20 13 April 28th
Description of the Company's Financial Operation [Chapter II]
I. Basic information of the enterprise:
I am XX Co., Ltd., with general taxpayer qualification. The Company was incorporated in Zhongshan Administration for Industry and Commerce on August 30, 2007. The company is located on XX, XX, XX, and its legal representative is XX. Its business scope includes: processing and sales: hardware products.
Second, the main accounting system:
The Company implements the Accounting System for Business Enterprises in People's Republic of China (PRC) and its supplementary provisions, and adopts the calendar year of 65438+ 10/to 65438+February 3 1 as an accounting year. The increase or decrease of inventory is priced according to the actual cost, low-value consumables are amortized by one-time amortization method when they are collected, and deferred assets are recorded according to the actual value.
Third, the financial situation of the enterprise and its analysis:
As of 20 17, 12 and 3 18, the company's total assets were 53,992.18, of which, current assets were 4,704,306.43 yuan, net fixed assets were 67 1664.6 yuan, and current assets.
Four, the operation of the enterprise and its analysis:
By the end of 20 17, 65438+2 and 3 1, the company had achieved an annual sales income of 9 109608.46 yuan, an export income of 8,865,448.21,a sales cost of 8,346,258.74 yuan and an operating expense of 2,566 this year. This year's financial expenses are 199297.96 yuan, and this year's net profit is-1 17428.38 yuan, which shows that the economic benefits are sluggish.
The main reason is that the company expenses are too high. Due to the influence of the market, the price of raw materials has risen, the export price of finished products cannot be raised, and the competition in the material market is fierce.
Through the above analysis of the financial situation and indicators in 20 17, the company can take corresponding measures to further explore the market and expand sales in the new year. In particular, the whole process from procurement, production to sales should be monitored to reduce costs and expenses as much as possible and achieve better economic benefits.
XX company limited
June 22, 1965 438+07
The financial operation of the company [3]
Hefei Hongda Co., Ltd. is a state-owned enterprise and a general taxpayer of value-added tax. The main products are: product A, product B and product C, and the account opening bank is Hefei Dazhong Tower Sub-branch of ICBC. Liu Wei, legal representative of the company.
Description of the production and operation of the enterprise:
The company has two basic production workshops; Workshop 1 and Workshop 2. One workshop produces product A, and the second workshop produces product B and product C. All raw materials consumed by various products are put into one-time investment at the start of construction, and the main products are mass-produced in one step. This year1February, 50 boxes of product A and 45 boxes of product B were completed. Sales of A 100 boxes and B-200 boxes, the total profit for the whole year was1208,400 yuan.
Two. Profit distribution and capital change
20 1 1 year, our company realized operating income of 4,526,900 yuan, operating cost of1944,600 yuan, and business taxes and surcharges are as follows.
35,600 yuan, sales expenses 339,000 yuan, management expenses 868,000 yuan, financial expenses 6.5438+0.9 million yuan, asset impairment loss 6.5438+0.58 million yuan, fair value change loss 20,000 yuan, investment income 42,800 yuan, total operating profit 6.5438+0.22 million yuan, and non-operating income 0.6 million yuan. After paying income tax of RMB 2,965,438+,the net profit was RMB 9,654,387+0.7 million. The paid-in capital of the company at the beginning of the period was 3.2 million yuan, including 2.24 million yuan from the state and 960,000 yuan from Company D; At the end of the period, the capital increase was 450,000 yuan, which was the investment of Company C in our company with fixed assets. The surplus reserve at the end of the year was 93,000 yuan, and the profit distributed to investors was 248,000 yuan. The undistributed profit at the end of the year is 657,000 yuan, and the owner's equity at the end of 201/kloc-0 is 4.797 million yuan.
Three, reflect the important financial indicators of enterprise operation
1, asset-liability ratio indicator
At the beginning, the total assets were 5.908 million yuan, the total liabilities were1377,700 yuan, and the asset-liability ratio was 23%. At the end of the period, the total assets of the enterprise were 7,926,5438+0,000 yuan, the total liabilities were 365,438+0, and 760 yuan's asset-liability ratio was 40%. The asset-liability ratio has risen sharply compared with the beginning of the year, indicating that the long-term solvency of enterprises has declined, but the ability of enterprises to use the funds provided by creditors to carry out production and business activities has greatly improved.
2. Current ratio index
At the beginning of the enterprise, the current assets were 3.6 million yuan, the current liabilities were 577.7 million yuan, and the current ratio was 6.2; At the end of the period, the current assets were 4.326 million yuan, the current liabilities were 6.5438+0.37 million yuan, and the current ratio was 365.438+0. Our factory has a high liquidity ratio and strong short-term solvency, but the amount of idle cash held by enterprises is large, which affects the effective use of enterprise funds and reduces the profitability of enterprises.
3, accounts receivable turnover index
In this period, the enterprise's operating income was 4,526,900 yuan, the average balance of accounts receivable was 356,200 yuan, and the turnover rate was 12.7 times. The turnover rate of accounts receivable of this enterprise is good, and the operating efficiency of accounts receivable of this company is acceptable.
4. Inventory turnover index
In this period, the sales cost of the enterprise is 6.5438+0.944 million yuan, the average inventory is 6.5438+0.536 million yuan, and the inventory turnover rate is 654.38+0.3 times. My business list
The turnover rate is not very high, which has a certain gap with the industry level, indicating that the operating capacity of inventory assets is low.
5. Operating profit margin
The total profit of our factory this year is 6.5438+0.22 million yuan, the operating income is 4.5629 million yuan, and the profit rate of operating income is 27%. The higher the index, the higher the sales income level and the stronger the profitability.
6. Return on capital
The annual net profit of our factory is 9.65438+0.7 million yuan, the average capital is 3.425 million yuan, and the capital profit rate is 26%. The higher the profit rate of capital, the stronger the profitability of enterprise equity capital.
Four. Description of matters that have a significant impact on the next financial situation.
The influence of fixed assets growth on financial situation. The second workshop purchased a set of equipment, with a total cost of 844,300 yuan. The investment of new equipment will definitely increase the production capacity of B products in the second workshop, and at the same time, it is necessary to prepare production funds to expand the market for increasing sales.
The influence of RMB 654.38+0 million loan on the financial situation of the newly-built third workshop. 20 111February 26th, our factory borrowed1ten thousand yuan from the south branch of CCB, with a term of five years and an interest rate of 6%. The increase in loans will lead to an annual increase of 60,000 yuan in financial expenses in the next five years. In order to ensure timely repayment of principal and interest and reduce financial risks, we should start construction and put into production as soon as possible to create economic benefits for enterprises.
The cost of products increased greatly during this period. At the beginning, the unit cost of product A is 2000 yuan/box, and the unit cost of product B is 1000 yuan/box. The unit cost of finished product A is 2263 yuan/box, and that of product B is 1289 yuan/box, which is 263 yuan/box higher than that of product A at the beginning of the period, up by 13.5%. Due to the rising cost and price of products, the competitiveness of products in the market will inevitably be weakened. Therefore, we must take various measures to reduce product costs, improve market competitiveness and accelerate enterprise development.
Chen Shijuan, Finance Department of Hefei Hongda Co., Ltd.
20 12 years 1 20th of the month