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 wording and accurate citation data. 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 investing in the production and market development of new products, 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 data in some statements are vague and general, and you should be good at highlighting the contents 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.