The following is a sample outline of my financial management thesis, which I hope will be helpful to you.
I. Company Profile
Second, the report analysis
(A) solvency analysis
Solvency refers to the ability of an enterprise to repay the principal and interest of various debts due or the ability of an enterprise to pay off debts, that is, the degree of cash guarantee for an enterprise to repay all debts. In debt management, liabilities are divided into current liabilities and long-term liabilities. Accordingly, the solvency analysis of enterprises can be divided into short-term solvency analysis and long-term solvency analysis.
1. Short-term solvency analysis
Analysis of (1) current ratio index
(2) quick ratio index analysis
(3) Analysis of cash ratio indicators
2. Long-term solvency analysis
(1) Asset-liability ratio index analysis
(2) Property right ratio index analysis
(3) Analysis of interest guarantee multiple index.
3. Comprehensive evaluation of solvency
(b) Operational capacity analysis
Operational ability is to measure the efficiency of enterprise asset utilization by the turnover rate of various assets. The faster the turnover rate, the faster the assets of the enterprise enter the production, sales and other business links, so the shorter the cycle of income and profit formation, the higher the operating efficiency naturally.
The operating ability of an enterprise is usually analyzed and evaluated from four aspects: inventory turnover, accounts receivable turnover, current assets turnover and total assets turnover.
1. Inventory turnover index analysis
2. Accounts receivable turnover index analysis
3. Analysis of current assets turnover index
4. Total assets turnover index analysis
5. Overall assessment of operational capacity
(C) Profitability analysis
1. Analysis of operational profitability
Profitability is the core concerned by all parties and the key to the success or failure of an enterprise. Only when enterprises make long-term profits can they truly achieve sustainable management. Investors and creditors attach great importance to reflecting the profitability of enterprises. There are many indicators reflecting the profitability of enterprises. Commonly used indicators are net profit rate of sales, gross profit rate of sales and net profit rate of assets.
Analysis of (1) Net Sales Interest Rate Index
(2) Analysis of sales gross profit index
(3) Analysis of ROE indicators
2. Analysis of growth profitability
Analyze the growth of enterprises, mainly by analyzing the growth rate of sales revenue, sales profit and net profit.
(1) total assets growth index analysis
(2) Analysis of sales profit growth rate index
(3) Analysis of net profit growth rate indicators. Overall evaluation of profitability
(D) Analysis of cash flow statement
The cash flow of an enterprise consists of three parts: cash flow from operating activities, cash flow from investment activities and cash flow from financing activities. By analyzing the cash flow and its structure, we can understand the ins and outs of cash and the composition of cash receipts and payments, and evaluate the operating conditions, innovation ability, financing ability and financial strength of enterprises.
1. cash flow adequacy and financial elasticity analysis
2. Analysis of the effectiveness of cash flow
3. Analysis of cash flow structure
4. Overall evaluation of cash flow statement
(V) Comprehensive analysis of financial statements
1. DuPont analysis method
2. Radar chart analysis method
Third, the company has problems.
(A) inefficient use of funds
(B) Low inventory turnover rate
(C) low turnover rate of accounts receivable
(d) the sales cost is too high.
(5) The asset utilization rate is too low.
(6) Not making full use of financial leverage.
Fourth, improve the management measures of the company.
(A) to strengthen the management of funds
1. Advance fund forecast?
2. Strengthen fund management.
3. Strengthen the ex post control of funds?
(B) to strengthen inventory management
1. Strengthen the first-line inventory management.
2. Strengthen reserve inventory management.
(C) to strengthen the management of enterprise accounts receivable
1. Pre-management of accounts receivable
2. Accounts receivable control
3. Post-event control of accounts receivable
(4) Strengthen the management of sales expenses of enterprises.
1. Strengthen the budget management of sales expenses.
2. Establish a sales expense management system.
3. Improve the one-time delivery rate and reduce the freight.
4. Strengthen the control of sales expenses
(5) Make full use of financial leverage.
1. Adjust the capital structure in time and maintain reasonable liabilities.
2. Reasonable control of risks
3. Debt financing of moderate external borrowing.
(6) Improve the utilization rate of enterprise assets.
1. Physical management of assets
2. Refined management of fixed assets
3. Revitalize assets
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