Chapter 1: How to do a good job in financial analysis? Financial accounting is an important part of enterprise management. However, the shortcomings of the existing financial analysis of enterprises are obvious, such as listing data, paying attention to the calculation of financial ratio, not analyzing the reasons for the formation of data enough, and not conducting in-depth substantive analysis of the reasons for the formation of data, which makes financial analysis a mere formality. Some financial analysis methods are single, and they don't know how to use the correlation ratio to find the relevant influencing factors; Some financial analysis is inaccurate and incomplete in the choice of financial ratio and insufficient in the collection of relevant information, which leads to one-sided analysis.
The shortage of financial analysis is mainly due to the lack of experience of most existing financial analysts in postal enterprises. Financial analysis depends on perceptual knowledge of report data, and lacks systematic rational knowledge of financial analysis.
On how to further improve the accuracy, depth and breadth of financial analysis and make it better serve the healthy development of postal enterprises, the author thinks that we can start from the following aspects:
(A) accurate positioning analysis content. Before financial analysis, we should have an accurate positioning of the content of the analysis. Although there are many forms and purposes of analysis, the content of analysis can be summarized into four aspects: enterprise development ability, enterprise benefit, payment ability and asset operation. And all aspects of the content have their own evaluation and measurement indicators. For example, the commonly used indicators to measure the development ability of enterprises are: income growth rate, per capita labor productivity, fixed assets growth rate, capital accumulation rate and so on. The measurement indicators of enterprise benefits include: the difference rate of communication revenue and expenditure, the growth rate of cost and expense, the profit rate of cost and expense, and the difference rate of net assets revenue and expenditure.
(2) Collect all kinds of relevant information. Before the analysis, fully collect the relevant information related to the analysis content, and only with sufficient information can we get an accurate and comprehensive financial analysis. In addition to collecting relevant and necessary report data, we should also collect information such as major economic events, industry factors, changes in management policies and business strategies, changes in accounting methods, and business volume that have an impact on the analysis content. In the collected information, besides the report data, relevant business and accounting information is also very important, which sometimes has a great influence on the formation of data.
(3) Comprehensive use of various analytical methods. There are many methods for financial analysis. Generally speaking, the indispensable methods in analysis are: horizontal analysis, progress analysis, vertical analysis, ratio analysis and factor analysis. Different analytical methods are used for different analytical purposes, and the most effective analytical method should be chosen. For example, the monthly financial analysis focuses on the planned progress of indicators, so the "progress analysis" compared with the planned budget is essential, while the analysis of the special profitability of savings, stamp collecting and other businesses is indispensable compared with the average level of the same industry and the historical ratio of this enterprise. In the analysis, we can't use a single analysis method, but should comprehensively use a variety of analysis methods to analyze and evaluate the operating conditions of postal enterprises from different angles, thus helping to draw a correct conclusion.
(4) Gradually find out the root cause. In the process of analysis, we should carry out three stages in turn: overall analysis, qualitative analysis and quantitative analysis, step by step, and finally find out the root of the problem. The deeper the analysis, the easier it is to find the deepest reason for the formation of data, and the easier it is to prescribe the right medicine.
First of all, through the overall analysis, summarize the overall situation of the analysis object. Mainly using trend analysis, horizontal analysis and vertical analysis, the analysis content and its measurement indicators are comprehensively analyzed. Through "trend analysis", the current operation of the enterprise will
Compared with the enterprise history, evaluate whether the enterprise's own operating conditions have improved; Through "analytic hierarchy process", this paper compares it with similar enterprises to illustrate the position and level of this enterprise in the postal industry.
Secondly, through "longitudinal analysis" and "ratio analysis", the relevant factors are qualitatively analyzed to find out the main factors that affect the formation of data. "Vertical analysis" is to calculate the proportion or structure of each item in the whole, analyze the relationship between each item and the whole and its changes, so as to find out the items with abnormal changes. It is necessary to make a "longitudinal analysis" when analyzing income and cost. "Ratio analysis" is to compare the relevant ratio with the historical ratio of the enterprise or the target set by the enterprise or the average ratio of the same industry. Through the analysis of the correlation ratio of abnormal items, the field of further analysis is determined, and the changing trend and specific reasons are found out. Correlation rate is to compare an indicator with other indicators or projects that have direct or important relationship with them, so as to have a deeper understanding of a certain level and operating conditions, such as the difference rate of communication revenue and expenditure, the contribution rate of business expenses, and the cost of income of 100 yuan.
Finally, quantitative analysis is carried out to determine the influence degree of related factors on the analysis objectives. On the basis of overall analysis and qualitative analysis, the quantitative analysis of some main influencing factors will further deepen the analysis.
(5) Propose solutions to problems. On the basis of using various analysis methods, the quantitative analysis results, qualitative analysis and actual investigation are combined, and finally the analysis conclusion is drawn, and the corresponding solutions are put forward to the analyzed problems. Why do many enterprises go out of business when they grow bigger? A person who doesn't understand financial numerical analysis pats his head to make decisions. This course helps you to see the real situation of enterprise management through figures, so that you can make correct business decisions.
Chapter II: Financial Work Analysis 1) Completion of Main Economic Indicators
This year's commodity sales revenue is RMB ××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××× The annual profit was ×××× 10,000 yuan, an increase of 4.68% over the previous year. The profit of commercial enterprises is RMB ×××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××× The total working capital turnover days were 128 days, a decrease of 18 days compared with the previous year. Among them, the turnover days of commercial enterprises are 60 days, which is 7 days slower than the previous year's 53 days.
(2) Analysis of major financial conditions
1. Sales revenue
By strengthening competition awareness, adjusting business structure, adding business outlets and expanding sales scope, sales revenue has been improved. For example, the sales revenue of Nanyi Department Store increased by 2.964 million yuan compared with last year; Gudu Wujiao Company increased by 3.962 million yuan over the previous year.
2. Cost level
The total cost of global commercial circulation increased by 6.5438+0.448 million yuan over the previous year, and the cost level increased by 0.82%, of which: ① the freight and miscellaneous fees increased by 6.5438+0.310 million yuan; ② The storage fee increased by 45,000 yuan; ③ The total salary is 3 1 1,000 yuan; ④ Welfare expenses increased by 67,000 yuan; ⑤ The house rental fee increased by 502,000 yuan; ③ Amortization of low-value consumables increased by 52,000 yuan.
From the perspective of changing factors, it is mainly influenced by policy factors: ① the proportion of "three-capital" and "one-capital" has been adjusted, which has increased the absolute value of expenses by 6.5438+0.28 million yuan; (2) The adjustment of house rental price will increase the cost by 502,000 yuan; (3) Enterprises generally adjust their wages, increasing the cost by 809,000 yuan. After deducting the influence of these three factors, the absolute amount of expenses in this period is 9.056 million yuan, a relative decrease of 6.5438+0.02 million yuan over the previous year. The cost level was 6.7%, down 0.4% from the previous year.
3. Use of funds
At the end of the year, the total amount of funds occupied was ×××× 10,000 yuan, an increase of 28.7% over the previous year. Among them, the commercial capital occupied is RMB ××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××
1.8%, an increase of 8.65% over the previous year. Among them, accounts receivable and other receivables increased by 5,486,5438+0,000 yuan over the previous year. From the analysis of capital occupation, the proportion of capital occupation is seriously unreasonable, and we should continue to strengthen the clean-up of "triangular debts".
4. Income
Corporate profits increased by ××× ten thousand yuan over the previous year. The main factors are:
(1) Increasing factors: ① As the sales revenue increased by 8.043 million yuan over the previous year, the profit increased by 4 1.8 million yuan; ② As the gross profit margin increased by 0.52% over the previous year, the profit increased by 800,000 yuan; (3) Because other income was 430,000 yuan more than the same period, the profit increased by 427,000 yuan; (4) As the expenditure decreased by 66,5438+0,000 yuan compared with the previous year, the profit increased by 66,5438+0,000 yuan.
(2) Decreasing factors: ① The expense level increased by 0.82% compared with the previous year, and the profit decreased by 6.5438+0.56 million yuan; ② As the tax rate increased by 0.04% over the previous year, the profit decreased by 50,000 yuan; (3) Property losses increased by 654.38+0.68 million yuan over the previous year, while profits decreased by 654.38+0.68 million yuan. The above two factors offset each other, and this year's profit is more than ×××× 10,000 yuan.
(3) Existing problems and suggestions
1. The capital occupation increased too fast, and the settlement capital occupied a large proportion, which was unbalanced. In particular, other receivables and sales receivables have risen sharply, which will have a great impact on the economic benefits of enterprises if they are not cleaned up in time. Therefore, it is suggested that business leaders should pay attention to it, and units with more accounts receivable should take the lead, deploy special personnel, set up a collection team and actively recover it. Bonuses and wages can also be linked to recycling loans to mobilize the enthusiasm of recycling personnel. At the same time, enterprise managers are required to strictly control the management of goods sold on credit to prevent the emergence of new triangular debts.
2. There are more and more operating loss-making units, and the losses are getting bigger and bigger. The overall enterprise has not made up for the loss of RMB ××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××× It is suggested that business leaders should strengthen the rectification and management of loss-making enterprises and do a good job of turning losses into profits.
3. All kinds of enterprises have potential losses to varying degrees. The global prepaid expenses are as high as RMB ××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××
Finance and Accounting Department of Xx Municipal Bureau of Commerce
20 ××××× Year××× Month× Day
Corporate financial analysis
February 2000
Chapter III: How to Do a Good Job in Enterprise Financial Analysis —— Lecture on Enterprise Financial Management Financial Statement Analysis came into being at the end of 19 and the beginning of the 1980s. The earliest analysis of financial statements was mainly the credit analysis of banks. It is bankers who conduct credit investigation and analysis on lenders.
After the formation of the capital market, profit analysis has developed, and financial statement analysis has expanded from serving mainly loan banks to serving investors.
After the company's organization developed, the analysis of financial statements expanded from external analysis to internal analysis, in order to improve internal management.
Financial analysis is based on enterprise financial reports and other relevant materials, and the analysis object is the financial status and operating results of the enterprise; The content reflected is the advantages and disadvantages, gains and losses and development trend in the process of enterprise management; The ultimate goal is to fully understand the business management and financial management of the enterprise and make a systematic and reasonable evaluation of the economic benefits of the enterprise. It is a summary and the premise of financial forecast.
The users of financial analysis are mainly investors, managers and creditors, so they must meet the requirements of stakeholders and have a good perspective. Financial statement analysis is a cognitive process. Usually, it can only find problems, but it can't provide answers to them. It can only make evaluations, but it can't send information about enterprises. Therefore, financial analysis is a means of detection.
First, the weak links in corporate financial analysis
First, insufficient attention is paid to financial analysis, and the attention of management has a great influence on financial analysis. Second, financial personnel lack analytical ability, which is mainly manifested in their inability to skillfully use analytical methods, lack of in-depth understanding of financial indicators, and lack of ability to analyze the essence through phenomena.
Third, the financial personnel are biased towards accounting, and they don't know enough about the operation of the enterprise, so they can't effectively link financial analysis with operation, thus providing valuable information, so that the management gradually ignores the financial management function.
Second, the method of enterprise financial analysis
It mainly includes three main analysis methods: trend analysis, ratio analysis and factor analysis. Three method stages
Complement each other and can be comprehensively utilized.
(A) on the trend analysis
Use the comparison of continuous financial data (2- 10 year) to determine the direction, amount and range of increase or decrease. 1, comparison of important financial indicators. Multi-year trend of total assets, sales revenue and profit. 2. Comparison of accounting statements. Compare the balance sheet and income statement for two years or more. 3. Comparison of items in accounting statements. Calculate the composition ratio first and then subtract it to see its change. Note: the calculation caliber of the previous stage should be basically the same; Eliminate accidental factors; Using the exception principle, a significant change index is analyzed emphatically.
(B) on the ratio analysis
1, composition ratio. The balance sheet is based on total assets, and the income statement is based on sales revenue to calculate the proportion of each item in the total.
Composition ratio analysis table
Unit: 10,000 yuan
2. Efficiency ratio. Mainly the comparison of input and output, such as the return on investment.
3. Correlation ratio. Ratio obtained by comparing related indicators. Check whether the asset-liability ratio and other related business arrangements of the enterprise are reasonable and check the solvency of the enterprise.
(C) About factor analysis (key)
A method for quantitatively determining the direction and degree of influence of various factors on analytical indicators. Dondoine
When the elements have influence on the analysis index, assuming other factors remain unchanged, the influence of unit change of each factor is determined in order.
Application of sequence substitution method and difference analysis method. Learn to use difference analysis, which is a simplified form of serial substitution.
Matters needing attention in the application of factor analysis: the correlation of factor decomposition, the order of factor substitution, the linkage of order substitution, and the assumption of calculation results (indicating that different order results are different)
Example: specific growth of income
Third, the use of financial analysis indicators
(A) solvency analysis
Mainly introduce: current ratio, quick ratio, asset-liability ratio (debt operating ratio) and interest earning multiple.
Application of indicators: short-term debt repayment analysis and long-term analysis
(b) Operational capacity analysis
Mainly introduced: business cycle of liquidity index = average collection period+inventory turnover days.
A single index can't explain the situation, so it must be compared and analyzed, including the comparison with the previous period and the comparison between enterprises.
(C) Profitability analysis
Mainly introduce: net profit rate of sales, gross profit rate of sales, return on total assets (earnings before interest and tax) and return on net assets (net profit).
In addition, it introduces the commonly used indicators in the securities market: earnings per share (net profit/total number of common shares at the end of the year); P/E ratio and P/B ratio of net assets per share (net assets at the end of the year/number of ordinary shares at the end of the year). Practical application of two indicators.
Analysis of development ability
There are mainly static analysis and dynamic analysis. Static analysis only analyzes the comparison between indicators and base period; Dynamic analysis emphasizes the intrinsic growth of indicators.
Convergence of indicators-comprehensive analysis method: DuPont financial analysis system (factor analysis between indicators, or factor analysis of return on net assets) and Wall proportional scoring method (comprehensive scoring).
How to use the concept of relevance to apply indicators: financial leverage? Application: return on total assets, asset-liability ratio and return on equity-financial risk. The comparative analysis of sales gross profit rate reflects the competitiveness of goods; Comparative Analysis of Turnover Capacity Indicators ―― Payment for Goods Withdrawal and Product Sales. The development ability reflects the business cycle of an enterprise. Forecast the profit prospects of enterprises, and comprehensively use development indicators, gross profit margin indicators and financial leverage indicators. Financial risk warning: macro environment and enterprise financial situation.
Fourth, the limitations of financial analysis.
First of all, the comparability of data is restricted by many factors. Such as calculation method, valuation standard, time span, business scale, etc.
Second, the authenticity and reliability of data are influenced by subjective and artificial factors, accounting methods and inflation.
Third, the data on which financial analysis is based comes from the past, which is lagging behind. The purpose of analysis is to guide and plan the future financial management activities of enterprises.
The financial statements in the Regulations on Financial Accounting Reports of Enterprises (the State Council Decree No.287th, 2000) require:
Fifteenth financial statements should at least explain the basic situation of the production and operation of enterprises, the realization and distribution of profits, the increase and decrease of funds and turnover.
Other matters that have a significant impact on the financial position, operating results and cash flow of the enterprise.
Chapter IV: Financial Analysis Workflow
I. Flowchart of Financial Analysis
Second, the specific preparation steps of financial analysis:
Financial analysis is to analyze and evaluate the financial status and operating results of an enterprise by using specific methods according to its financial statements and other materials. Through financial analysis, we can understand the completion and year-on-year increase and decrease of various business indicators of enterprises, find out the problems existing in enterprise management, and provide decision-making basis for enterprise management. Financial analysis can be prepared according to the following steps:
The first step: preliminary basic work.
Collect, sort out and analyze relevant business management information, including marketing measures and important meeting contents. , and statistics and records related analysis data.
Step 2: Prepare the financial analysis schedule.
1. Fill in and modify the corresponding financial data of the same period and the previous period in the financial analysis schedule in the middle of each month. 2. Before the 3rd day of the following month, after the relevant financial data and accounting statements are reviewed and confirmed, they will enter the GS system to generate financial analysis details. The operation is as follows:
The operation flow of generating report: enter GS system → financial accounting → report → report operation → open report → calculate this report → save report → export report (see the workflow of posting general ledger report for specific operation flow).
Step 3: Write the text of financial analysis.
(1) Summary: This part is an overview of the analysis text, aiming at giving readers a general understanding. Briefly summarize the marketing achievements obtained during the financial analysis period, focusing on the increase and decrease of operating achievements in this period.
(II) Analysis of relevant financial indicators:
1, completion of major financial and economic indicators:
(1) Briefly describe the tax-included amount of sales revenue in the current period, the increase or decrease amount in the current period compared with the same period, and the increase or decrease ratio, which will change.
The main reasons for the big move can be summarized.
(2) Briefly describe the gross profit margin excluding tax in this period, and the percentage increase or decrease of gross profit margin excluding tax compared with the same period, which can summarize the main reasons for the big difference.
(3) Briefly describe the increase and decrease of gross profit including tax and gross profit including tax in the current period compared with the same period and the increase and decrease ratio compared with the same period. (4) Briefly describe the total cost of the current period, the increase or decrease of the total cost compared with the same period, and the percentage increase or decrease of the expense rate excluding tax compared with the same period. Excluding incomparable factors, calculate the percentage increase or decrease of the actual expense rate of the same caliber in the current period compared with the same period. (5) Briefly describe the profits of other businesses in the current period and their increase or decrease compared with the same period. (6) Briefly describe the reported profit amount realized in the current period and its increase or decrease compared with the same period; The profit rate excluding tax in this period and its percentage increase or decrease compared with the same period.
2. Completion of assessment indicators
From the four aspects of effective sales, gross profit margin, operating assessment profit and the implementation of expense budget, according to the data in the Table of Completion of Operating Responsibility Objectives and the Table of Implementation of Expense Budget, this paper briefly describes the cumulative actual completion of the four indicators relative to the completion of the annual plan.
3. Sales analysis:
(1) Summarize the main business measures adopted in this period, such as: renovation and renovation of cargo area, holiday promotion scheme and intensity, adjustment of commodity structure, optimal combination of brands and cargo area, introduction of famous brands at home and abroad, adjustment of business combination and functional layout, improvement of management mode, change of sales strategy, etc., and analyze the impact on sales.
(2) Summarize and analyze the total sales including tax and daily sales in this period, and count the passenger flow and customer unit price according to supermarkets and stores, and compare with the above data in the same period.
(3) In-depth analysis of sales revenue by supermarket and store. Analyze the sales ratio of supermarkets and stores; This paper analyzes the reasons why the sales of various shopping malls have changed greatly compared with the same period. In order to analyze the sales revenue more intuitively, it can be visualized in the form of charts.
Chart 1: sales proportion chart of each mall.
Chart 2: Comparison of sales of different shopping malls in the same period.
4. Gross profit margin (excluding tax) analysis:
Based on the year-on-year increase and decrease of gross profit margin, combined with the current business situation of enterprises, the sales strategy of shopping malls and the competitive environment of surrounding markets, this paper analyzes the main reasons affecting the change of gross profit margin from two aspects: sales revenue and sales cost. The starting point is as follows: firstly, the influence on gross profit margin is analyzed from the aspects of pricing, sales volume, business combination change and operation mode change that affect sales revenue; The second is to analyze the discount rate, promotion share ratio and accounting changes that affect the cost of sales. If the gross profit margin changes greatly, we should focus on the analysis and find out the reasons for the change. Gross profit margin analysis can be combined with charts. The analysis steps are as follows:
(1) Summarize and analyze the current gross profit margin, and compare the increase and decrease in the same period. Zhimaoli
If the rate changes greatly, we can analyze it from the following aspects: first, analyze the change of gross profit margin caused by the change of sales ratio of supermarkets and stores; The second is to analyze the percentage increase or decrease compared with the same period by supermarkets and stores, and summarize the main reasons.
(2) Divide it into shopping malls with relevant charts, and analyze the gross profit margin in detail. We can compare the actual gross profit margin with the same period and the actual gross profit margin with the plan, in which the comparison with the same period is the focus of the analysis. According to different shopping malls, the gross profit margin has changed greatly compared with the same period, and the main reasons for its formation should be comprehensively analyzed.
5. Cost analysis:
Firstly, analyze the total cost and the amount of three expenses in this period; Secondly, according to the three expenses, the amount of main expenses, the year-on-year increase and decrease and the increase and decrease range are listed respectively. Major changes in expenses should be analyzed to find out the reasons for the changes. For example, employees' wages and insurance premiums in operating expenses have increased compared with the same period. The reasons can be started from the factors such as whether the proportion of regular employees has increased and whether the salary base of employees has increased. For another example, the depreciation expense of business equipment in management expenses is lower than that in the same period, which can be attributed to whether the accounting policy has been changed and whether the depreciation of some business equipment has expired, resulting in a decrease in this expense compared with the same period.
6. Profit analysis:
First of all, the overall analysis of profits, summed up the completion of total profits. Secondly, through the increase or decrease of operating profit, other business profits, expenses, taxes and surcharges, the degree of profit realization and the reasons for profit changes are comprehensively analyzed.
7. Analysis of assets and liabilities:
(1) Asset Status Analysis
Asset composition analysis refers to the proportion of all kinds of assets to total assets, or the proportion of all items that constitute such assets to such assets, usually expressed by composition ratio. Through the composition of assets
Analysis can understand the distribution and composition of assets and whether it can meet the needs of various assets.
Asset composition should attach importance to the analysis of inventory and capital;
(1) summarize the current inventory situation, according to the amount and proportion of distribution and consignment, according to the supermarket and store analysis.
② Distribution analysis of distribution inventory. According to the distribution of distribution inventory in various shopping malls, according to the proportion of distribution inventory in various shopping malls, combined with related commodity categories, analyze the inventory distribution. We should analyze the main reasons for the formation of distribution goods that account for a large proportion in various shopping malls.
③ The average inventory occupancy and inventory turnover times increased or decreased compared with the same period. According to the situation of funds occupied by inventory, this paper analyzes the inventory turnover and its influence on enterprise funds.
④ Analysis of overdue inventory: According to the distribution of overdue inventory in various shopping malls and related categories of overdue goods, analyze the distribution and reasons of overdue inventory.
(2) Debt analysis:
This paper mainly analyzes the seriousness of corporate debt burden and the structural changes of debt. According to the changes of "asset-liability ratio" and "current ratio" compared with the same period, this paper analyzes the rationality of enterprise capital structure, the strength of enterprise solvency, and the degree of guarantee of enterprise income level to solvency.
(3) Work suggestions
Through the explanation and analysis of various indicators, combined with the actual operation situation of the unit and the need to improve management, practical and effective work suggestions or improvement measures are put forward, so that financial analysis can make leaders know the current situation of enterprises in time, thus promoting the continuous improvement of enterprise management level.
Third, submit financial analysis.
Financial analysts need to re-check the data in the analysis plan, the cross-check relationship between tables and other financial information involved in the analysis. The financial analyst shall report to 17 on the 5th of each month after being reviewed by the reviewer and checked by the CFO.
Previously, the analysis was sent to the finance department in the form of electronic documents, and the paper financial analysis was submitted to the finance department for filing before 15 every month.
Chapter five: the responsibilities of financial analysts; Job responsibilities of financial analysts
I. Requirements for posts:
1. More than two years working experience in related positions;
2. Proficient in financial management processes, familiar with enterprise financial management under various organizational forms, and familiar with budget management;
3. Have solid professional knowledge of finance and taxation, strong analytical ability and data processing ability, and be proficient in using various office software;
4. Strong communication, coordination and team spirit;
5. Skillful use of computers, financial software and office software;
6. Integrity, principle, dedication and responsibility, careful and meticulous work, good professional ethics and strong execution.
Second, the job responsibilities:
1. Collect financial data and business data of enterprises and functional departments, establish a database of the whole industry and the operating conditions of the same industry, provide financial analysis reports on time, and support various financial analysis work of enterprises;
2. According to the work arrangement of the financial analysis supervisor, analyze the financial data and operating data of the enterprise from profitability, solvency, operational efficiency and other aspects, and provide corresponding analysis reports;
3. Assist in completing the financial analysis in the project feasibility analysis, and provide relevant financial opinions and suggestions;
4. Regularly summarize the implementation of income budget, expense budget and other budgets, analyze the reasons leading to the difference between actual income and budget, and predict and analyze the influence of existing differences on budget system and capital plan;
5. Complete other related work assigned by the leaders on time.
Third, the assessment indicators
1. Evaluation frequency: year
2. Evaluation object: CFO and financial analysis manager.
3. Assessment indicators: the timely submission rate of financial analysis reports, the number of errors in financial analysis data, and the satisfaction of leaders and related personnel.
;