1, production and operation performance description, mainly including budget completion and brief analysis of increase and decrease factors;
2. Marginal benefit analysis;
3. Analysis of accounts receivable;
4. Analysis of financial indicators;
5. Financial early warning analysis;
6. Existing problems and suggestions.
Financial operation analysis is based on the responsibility accounting report of each reporting unit, which comprehensively evaluates and analyzes the production and operation results and financial operation status of the enterprise, provides timely and accurate financial information for the company's financial management and operation decision, and puts forward improvement countermeasures for the company's existing problems.
How to do financial analysis for half a year? Can be analyzed from several aspects, such as; I. Basic information II. Operating status 1, sales income II. Maori three. Cost four. Other business profits and total profits. Pay tax seven. Changes in assets. System construction iv. existing problems
How to analyze the financial management of small hotels? : hi.baidu./ Zephyr/blog/item/efcd340ec1bd51ad4b5fbc. Timestamp =1294033713009 I put a template in my blog. You can have a look for your reference.
Copy this URL and click the link in front, but I can't get in.
Analysis on how to do a good job in 808 Street in pharmacy management
The analysis of enterprise's operational capability mainly refers to the efficiency and benefit of operating assets. The efficiency of operating assets of an enterprise mainly refers to the turnover rate or speed of assets. The benefit of an enterprise's operating assets usually refers to the ratio between the output of the enterprise and the amount of assets occupied.
The analysis of enterprise's operational capacity is to evaluate the operational capacity of an enterprise by calculating and analyzing the indicators reflecting the operational efficiency and benefit of enterprise assets, and to point out the direction for enterprises to improve their economic benefits.
First, operational capability analysis can evaluate the efficiency of enterprise asset operation.
Second, the analysis of operational capacity can find the problems existing in the operation of enterprise assets.
Thirdly, operational capacity analysis is the basis and supplement of profitability analysis and solvency analysis.
808 steet
How to write analytical paragraphs in financial papers
That is to sum up the comprehensive situation of the company, so that the recipients of financial reports have a general understanding of financial analysis.
The second part explains this paragraph.
It is an introduction to the company's operation and financial situation. This part requires proper text expression and accurate data citation. Absolute number, relative number and comprehensive index can be used appropriately when explaining economic indicators. Special attention should be paid to the key points of the company's current operation, and important matters should be reflected separately. The focus of the company's work in different stages and months is different, and the focus of financial analysis is also different. If the company is putting new products into production and developing the market, all levels of the company need financial analysis reports to analyze the cost, payment and profit data of new products.
The third part is the analysis part.
Is to analyze and study the operation of the company. While explaining the problem, we should also analyze the problem and find the cause and crux of the problem, so as to achieve the purpose of solving the problem. Financial analysis must be reasonable and well-founded, and all indicators should be broken down in detail, because the information in some statements is vague and general, and it is necessary to be good at highlighting the content of analysis with tables and charts. When analyzing problems, we should be good at grasping the current points and reflecting the company's business priorities and problems that are easy to ignore.
The fourth part is the evaluation part.
After making financial explanation and analysis, we should make a fair and objective evaluation and forecast of its operation, financial situation and profit performance from the financial point of view. Financial evaluation cannot use irresponsible language such as specious, backward and vacillating. Evaluation should be carried out from both positive and negative aspects. The evaluation can be carried out separately, or the evaluation content can be interspersed in the explanation part and the analysis part.
Part V Suggested paragraphs
That is, the opinions and opinions formed by the financial personnel after analyzing the business and investment decisions, especially the suggestions for improving the problems existing in the business process. It is worth noting that the suggestions put forward in the financial analysis report should not be too abstract, but concrete, and it is best to have a set of practical plans.
How to hold a good business analysis meeting: No matter whether an enterprise establishes a target management system or not, it cannot be denied that any enterprise is carrying out all its work around a "target", and anything that deviates from the target will be abandoned. An enterprise can survive and develop rapidly only if it serves the only big goal with a high concentration. So my advice to you is that the fundamental purpose of specifying this system is to better serve the business objectives of the enterprise. After the formulation of the annual general goal, it needs the unified coordination and cooperation of all departments, divisions and branches. Any monthly work meeting, including business analysis meeting, is to supervise and modify the implementation process of the goal. As long as the idea of this conference system is clear, the specific content will be sorted out and written by yourself.
What's more, you need to refer to the relevant systems of similar enterprises. As long as you stick to the central idea, I think it will be fine.
Where to write the project operation analysis and evaluation website home page enterprise profile news dynamic business scope service process service commitment Contact us Beijing Xinshenghong Enterprise Management Consulting Co., Ltd. 1234 column Navigation business scope service process service commitment Choose our reason business operation decision scheme Contact us.
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Your present position: Website Home > Business Scope > Business Scope 1, Project Operation Analysis and Evaluation In the past, whether to invest in a project was mainly based on business plan and project feasibility analysis report. Although it provides a basis for investment decision-making to a certain extent, it still focuses on qualitative analysis, which can't really let investors know the quantitative indicators of capital value and risk assessment, and the prediction of future income depends more on industry experience and subjective judgment. In the context of the financial crisis, the risk awareness of investment companies has been significantly enhanced. How to use the limited funds to maximize the income has become the most concerned issue for investors, and the key to solve this problem is the quantitative analysis of project investment. Therefore, project operation analysis and evaluation is gradually becoming the new favorite of domestic investment companies.
The financial data analysis report evaluates the feasibility of the project through all-round scientific analysis of the project data, provides scientific and rigorous basis for investors to make project decisions, and reduces the project investment risk.
Format and content of project data analysis report
I. Introduction
Two, the general situation of the project unit includes the general situation of the enterprise and the general situation of the enterprise's operating performance.
Third, the enterprise financial data analysis
1, financial ratio analysis.
It mainly includes enterprise liquidity analysis (solvency), asset management ratio analysis, debt ratio analysis and profit ratio analysis.
2. Cash flow analysis.
It mainly includes structure analysis, liquidity analysis, cash acquisition ability analysis and financial flexibility analysis.
3. Analysis of growth ability.
Four. Project overview This part includes the project background, the feasibility and significance of the project construction, and the main technical indicators of the project.
Verb (abbreviation of verb) project investment environment analysis This part includes external environment analysis and internal analysis of the project.
The market analysis of intransitive verbs includes the analysis of market characteristics, market competition structure and market demand of special products.
Seven. The analysis of project financial data includes the estimation of production cost and sales income, financial evaluation, financial uncertainty and risk analysis.
Eight. Conclusions and recommendations. Annexes and schedules
What is market operation analysis? At present, the planning, organization, implementation and control of the business process of an enterprise is a general term for all kinds of management work closely related to product production and service creation. The definition of operation is: from another perspective, operation management can also refer to the design, implementation, evaluation and improvement of the system that produces and provides the company's main products and services. In the past, western scholars called the production of tangible products associated with factories "production" or "manufacturing", while the activity of providing services was called "operation". The current trend is that both are called "operation". ,
1. Be responsible for the overall market positioning of target game products and the analysis and evaluation of related work of operation services, plan and implement the service strategy of market operation, and organize and coordinate the workflow and integration of various market operation functional lines.
2. Be responsible for the research and analysis of target game users, be good at understanding and capturing users' needs, complete quantitative and qualitative research results, put forward strategies and schemes to optimize the quality of target products, improve product content to meet users' needs and achieve target satisfaction;
3. According to the product content and characteristics, formulate marketing promotion plans, policies and programs to improve user stickiness and activity. ;
4. According to the business needs, plan, establish and improve the management mechanism of game project analysis and evaluation, and analyze and optimize the cross-departmental processes in related fields.
5. Lead, guide and improve the specific business ability of team members.
In fact, it is marketing work.
Marketing Planning How to Write Financial Analysis How to Conduct Sales Financial Analysis Financial analysis is mainly to systematically analyze and evaluate the company's past financial situation, predict the company's future financial situation, and help operators make decisions. The analysis involves the company's profitability, capital utilization and risk status. This paper will analyze the sales finance from three aspects: the company's cost-volume-profit, financial ratio and credit cost analysis. 1. Variable cost analysis based on business volume, cost and profit: refers to the cost that varies with the increase or decrease of business volume. For customers, it refers to the sales cost (purchase cost × external sales quantity), promotion cost, transportation cost, personnel commission accrued according to sales volume, etc. Generally speaking, the greater the external sales volume, the higher the variable cost. Fixed cost: the company's necessary expenditure is relatively stable every month, which has nothing to do with the change of business volume, including various rents, fixed wages, basic wages, interest on funds, etc. Once the company starts to operate, fixed costs will occur regardless of whether it is sold externally or not. Marginal contribution (gross profit) = sales-total variable cost. Marginal contribution = 0, indicating that the company's sales can only maintain variable cost expenditure and cannot achieve profitability; Marginal contribution > 0 shows that the company's sales can not only compensate for variable costs, but also recover part of fixed costs. Without increasing investment, the company can expand sales until the fixed cost is recovered and the real profit is realized. However, before the fixed cost is recovered, the company as a whole is still in a state of loss. Marginal contribution rate (marginal interest rate) = marginal contribution ÷ breakeven point of foreign sales amount (breakeven point): sales amount = total cost (variable cost+fixed cost) Case analysis: Taking a customer in Jiangxi as an example, in 2007, a customer in Jiangxi sold 240,000 pieces of computer peripheral products, 22 million yuan, of which the purchase amount from Colorful Technology was 1928. In 2007, the variable expenses of * * * were RMB 560,000, including transportation expenses of RMB 6.5438+0.9 million, promotion expenses of RMB 250,000, employee commission of RMB 6.5438+0.2 million and fixed expenses of RMB 230,000. In which: rent: 80,000 yuan, management salary:1.20 million yuan, capital interest: 30,000 yuan, marginal contribution analysis, average selling price: 90 yuan/sales volume: 240,000 pieces; Sales amount: 22 million; Variable cost:19.76 million (procurement cost+variable cost); Marginal contribution: 2.24 million (sales amount-variable cost); Marginal contribution: 65,438+00.2% (marginal contribution-sales amount); Fixed cost: 230,000 yuan (salary and rent, interest and other expenses) breakeven point sales: 2.25 million yuan (fixed cost ÷ marginal contribution rate) sales profit: 20 1 10,000 yuan (sales amount-variable cost-fixed cost) guaranteed sales = fixed cost ÷ marginal contribution rate (marginal interest rate) profit target sales = (fixed cost+) Case analysis: Take a customer in Jiangxi province selling DIY products in 2007 as an example. A customer in Jiangxi achieved a profit of 20 1 10,000 yuan by selling colorful products in 2007, with a profit rate of 9.2%. When its sales amount reaches how much money, that is, the break-even point sales, the break-even point is achieved. Assuming that the profit target of a customer in Jiangxi Province in 2008 is 3 million yuan, how much external (global brand network) sales must be achieved on the premise that the average purchase price and selling price remain unchanged? Guaranteed sales volume: (23/10.2% = 2.25 million); External sales: (23+300)/65,438+00.2% = 365,438+06,600 yuan Profit target sales = [fixed cost+profit target] Frontier interest rate When opening a new customer, we must first set the profit target of the customer and calculate the fixed expenses that the customer needs to invest in the current period, such as salary and rent. , and according to the industry profit 5. For example, a customer's annual profit target is 200,000 yuan, and it is estimated that the fixed expenses such as salary and rent in that year will be 300,000 yuan. If the marginal interest rate is 5%, how much sales must the customer achieve in that year? Must achieve sales: (30+20)/0.5% = 65.438+million yuan, financial ratio analysis: capital turnover rate = annual sales ÷ annual average sales of working capital invested in each period of the year = average amount of working capital invested in each period of the year × capital turnover rate. The capital turnover rate can be used to measure the working capital needed by the company to achieve the sales target and the sales contributed by the unit working capital. The capital turnover rate is inversely proportional to the company's accounts receivable amount and account period. Case study: the score is compared with the capital turnover rate of a product operated by a customer. The seasonality of DIY products is not obvious, and cash is available. The preparation time for payment is usually 0 months. A product is highly seasonal, so customers should pay and distribute goods 1 month in advance. The secondary distribution channel usually deals in DIY products and a product with an account period of 1 month. The annual capital turnover rate is as follows: DIY products: 12 (month) ÷(0 month+1 month) = 12 times A products: 12 (month) ÷( 1 month+/kloc) A Then the sales that can be completed in that year are DIY products: 500× 12 = 6000 (ten thousand yuan) A products: 500× 6 = 3000 (ten thousand yuan) return on investment = annual sales profit ÷ Compared with the bank deposit interest rate in that year, the average return on investment of working capital provides decision-making basis for customers' investment. Return on investment is usually positively related to capital turnover rate and sales profit rate. If the customer invests 5 million yuan in working capital and the sales profit rate is 9%, the return on investment is: DIY products: (500×12× 9%) ÷ 500 =108% A products: (500× 6× 08%. Return on investment = annual sales profit ÷ The average working capital invested in each period in that year is still 5 million yuan invested by customers. If the sales profit rate is 9%, what is the return on investment? DIY products: (500×12× 9%) ÷ 500 =108% A products: (500× 6× 9%) ÷ 500 = 54% III. Analysis of credit cost In the current market situation, the flexible application of enterprise credit policy and credit sales (distribution, credit cost mainly includes: risk cost, opportunity cost, occupation cost 1, risk cost: loss cost or liquidation cost for short. Generally, there are irreversible risks in paving, but most of them are liquidation risks, that is, when a paved enterprise liquidates, it usually uses the goods in the early stage to offset the accounts. 2. Opportunity cost: Due to the foundation's reasons, this part of the funds will give up the income lost by other investments or increase the cost due to insufficient funds. 3. Occupancy cost: the shortage of funds caused by laying the foundation must be made up by bank loans, and the interest of bank loans is the occupation cost. Case analysis: Take the bedding with an amount of 6.5438+0 million yuan and an account period of 654.38+0 months as an example to calculate the credit cost. By analyzing the sales situation of historical bedding, it is found that the probability of the above costs is: risk cost 654.38+00%, opportunity cost 30%, occupation cost 654.38+000% 654.38+0, and risk. In fact, most of these goods are unsalable or defective, and the company must give a discount (20% off the settlement price) after recycling (probability 10%). Risk cost =100× (1-80% )×10% = 2 (ten thousand yuan) 2. Opportunity cost: Take the case panel material purchased by the company with the unit price of 15 yuan as an example. Supplier's regulations: pay cash in advance, and the price is 15 yuan/piece, otherwise the price will be increased by 1 yuan per piece. 67,000 chassis panels can be purchased for 6,543,800 yuan (probability is 30%). Opportunity cost =100 ÷15×1× 30% = 2 (ten thousand yuan) 4. Occupancy cost: At present, the monthly interest rate of bank loans is 0.72%. Occupancy cost = 1 ten thousand yuan loan =100× 0.72 %×100% = 0.72 (ten thousand yuan), that is, the total credit cost is 2+2+0.72 = 47,200 yuan, and the cost ratio is 4.72//kloc-0. Every account receivable is occupied by customers, which means that the company's profits are reduced. Timely recovery of accounts receivable not only reduces risks, but also increases operating profits. About the author: WangYangQuan, graduated from Hunan University. Marketing personnel, who have served Skyworth Group and Colorful Science and Technology Group, are good at terminal marketing, promotion planning and market training. Welcome to communicate with you. E-mail: wangyingquan 1020@yahoo ... Tel:159140186 for reference only. . .