1, comparative analysis method:
This is the most basic method in financial statement analysis, which refers to comparing two or more related comparable data to reveal the differences and changes of financial indicators. This method can help analysts understand the changing trend of the company's financial situation and find out the reasons for the change.
2. Factor analysis:
On the basis of analyzing the relationship between indicators and influencing factors, the influence degree of each factor on financial indicators is determined quantitatively. Factor analysis can help analysts understand the main factors affecting financial indicators and the degree of influence of each factor on financial indicators.
3. Orthogonal rotation with maximum variance:
This is a statistical method, which minimizes the number of variables with the highest load for each factor by maximizing variance and orthogonal rotation. This method can help analysts understand the correlation between financial indicators and the impact of each indicator on the financial situation.
4. Principal component analysis:
This method transforms multiple financial ratios into a few principal components through linear transformation, which reflects the information of financial ratios to the greatest extent. Principal component analysis can help analysts understand the overall structure of financial situation and the position and role of each financial ratio in the structure.
5. Analytic Hierarchy Process:
This is a systematic analysis method, which decomposes complex financial problems into several levels, and then makes qualitative and quantitative analysis at each level. This method can help analysts understand the internal structure and relationship of financial problems and provide guidance for formulating solutions.
6. Cluster analysis method:
This is a way to divide multiple financial ratios into several categories. The similarity of financial ratios in the same category is high, but the similarity of financial ratios in different categories is low. This method can help analysts understand the diversity of the company's financial situation and the characteristics and distribution of various financial ratios.
7. Factor analysis:
Similar to principal component analysis, factor analysis transforms multiple financial ratios into a few factors through linear transformation, which can reflect the information of financial ratios to the greatest extent. Factor analysis can help analysts understand the potential drivers of financial situation and the degree of influence of each factor on financial situation.
Functions of financial statement analysis:
1, evaluating the business performance of business operators:
Through the analysis of financial statements, enterprise managers can understand the solvency, operational capacity, profitability and cash flow of enterprises, reasonably evaluate their operating performance and promote the improvement of management level.
2, an important means to achieve financial goals:
The fundamental purpose of enterprise survival and development is to maximize enterprise value. Enterprise managers can promote the realization of their goals through the analysis of financial statements.
3. Provide useful information for investors and creditors to make investment and credit decisions:
The analysis of financial statements can provide investors and creditors with a comprehensive comparison and evaluation of the financial situation, operating results and cash flow of enterprises, thus helping them to make more informed investment and credit decisions.
4, to provide useful information for enterprise managers to make business decisions:
Financial statement analysis can help enterprise managers understand the financial situation, operating results and cash flow of enterprises, thus helping them make more informed business decisions.