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Assignment代写:Financial analysis

2018-09-15 来源: 51due教员组 类别: 更多范文

下面为大家整理一篇优秀的assignment代写范文- Financial analysis,供大家参考学习,这篇论文讨论了财务分析工作。核算、监督、反馈和决策支持是会计的职能。其中核算和监督职能是会计的基本职能,只需要完成会计的基础核算工作即可实现,而若要实现反馈和决策支持职能,必须通过对会计核算信息进行进一步加工整理,即通过财务分析工作,方能实现诸如评价经营业绩、预测经济前景、参与经济决策的目的,同时财务分析也是会计职能由核算型向管理型转变的一个重要手段。

Financial analysis,财务分析工作,assignment代写,paper代写,美国作业代写

The functions of accounting are accounting, supervision, feedback and decision support. Of accounting and supervision function are the basic functions of accounting, only need to complete accounting can be realized on the basis of accounting work, and to realize the feedback and decision support function, must be based on the accounting information for further processing and finishing, through financial analysis work, can achieve such as evaluation of operating performance, predict the economic outlook, participation in economic decision making, and financial analysis and accounting functions from accounting to management an important means. In practice, financial analysis is paid more and more attention to by financial staff and enterprise managers and owners.

In the past, a lot of financial analysis was conducted based on the traditional mode of manual bookkeeping and management of accounting. With the continuous development of accounting theory, computerized accounting and even the promotion of erp, financial analysis stood on an unprecedented high platform.

Financial analysis is different according to the different reading objects, that is, it reflects the directivity of the audience of the analysis report. For example, the reading object of the internal management report is mainly the manager of the enterprise, the reading object of the external financial analysis report is mainly the owner or investor of the enterprise, and the internal analysis report of the financial department should emphasize more on specialization, etc.

Financial analysis should vary according to the object or scope of the analysis. If the scope of the report analysis is department level or level 2 company level, the content of the analysis can be slightly more detailed and specific; However, if the object of analysis is the level of a group company, the text analysis should strive to be concise, not to cover all issues, and focus on a few key issues to be analyzed.

Financial analysis should focus on different contents according to different analysis cycles. For example, the annual analysis should focus on the summary analysis of the year and the predictive analysis of the future period, while the quarterly or monthly analysis should focus more on the main operating objectives or key tasks of different quarters or months.

Strictly speaking, there is no fixed format and style for financial analysis report, but it must reflect clear analysis views, highlight key points, clear analysis process and meet the requirements of the objects submitted. Generally, a complete financial analysis report should contain the following aspects: general overview, indicator or event description, problem analysis, status or indicator evaluation, and opinion or suggestion. However, there are some trade-offs when analyzing according to the actual situation, which may not include all five parts.

To illustrate the relationship between the amount of financial information and quantity differences, indicate the direction for further analysis and comparison of the result of the content can be a variety of financial accounting, such as profit, cash flow, total assets, etc., can also be a financial evaluation indicators, such as the asset-liability ratio, accounts receivable turnover ratio and investment yield, etc. Comparative analysis can be done by comparing the actual value with the planned value, the current period with the previous period, the current period with the historical period, or with other enterprises in the same industry. Through comparative analysis, we can see the difference between the absolute value of the analysis object and the comparison object intuitively, and then explain the problem.

In financial analysis, comparative analysis is generally used to represent the data of the analysis object and the comparison object directly through tables or charts.

In order to reveal the change of the financial position and operating results and the reasons, properties, and help to predict the future, for trend analysis of the data can be an absolute value, such as total profit increase or decrease constantly with analyzing the change of the period, for trend analysis of data can also be a ratio or percentage of, such as the profits with the previous profit growth than on another period of the previous period and the ratio of profit growth, etc.

Trend analysis in financial analysis usually shows the change of trend through the line graph in the chart.

In order to analyze the influence degree of several related factors on a certain financial index, the method of difference analysis is usually adopted. For example, for the change of profit index, in a certain cycle, there may be factors that promote the increase of profit, such as the increase of sales volume, reduction of cost, etc., while there may also be factors that reduce profit, such as the reduction of sales price. The change of profit is the result of the offset between the increase of profit and the decrease of profit. Based on this situation, it is necessary to use factor analysis, assuming that other factors remain unchanged, to determine the influence value of each factor on the analysis result, and to sum up the influence value of all factors affecting the analysis object, and the result is the actual value of the increase and decrease of the analysis result. The purpose of the analysis is to find out the influence of different factors on the analysis object.

In financial analysis, factor analysis generally shows the effect of different factors by means of text description, table or bar chart and pie chart.

Through the analysis of financial ratio, to understand the financial status and operating results of enterprises, often with the help of comparative analysis and trend analysis.

In financial analysis, the results of ratio analysis are usually presented directly in table or histogram.

The above methods sometimes have no clear boundary in the practical application, and are often used in combination. By flexible combination of these methods, the expected results of the analysis can be achieved.

Compared with the traditional way of working, financial work is faced with many new changes in the external environment. The popularity of computerized accounting system, the change of norms, and involved in financial accounting and analysis in the computer the rapid development of popularization and application of ERP, network, the emergence of professional analysis tool software, analysis of the change of the mode of rendering, etc., makes financial analysis will need to adapt to these new changes, concrete work should pay attention to the following aspects:

Pay attention to the changes of accounting theory, the update of financial standards and the guidance of national policies, and select appropriate accounting analysis indicators in the new accounting environment. Every change in accounting theory, formulation or modification of standards or systems brings new ideas and operational benchmark to corporate financial analysis. Eight financial evaluation indicators were defined in the "two principles" and "two systems" promulgated in 1993. In 1995, the ministry of finance released the enterprise economic efficiency evaluation index system, including 10 indicators. In 1999, the ministry of finance, the state economic and trade commission, the ministry of personnel and the state planning commission jointly promulgated the enterprise performance evaluation system, including 8 basic indicators, 16 correction indicators and 8 evaluation indicators. In 2001 the ministry of finance the implementation of the accounting systems of enterprises has brought the financial analysis of cash flow index, also, in this year's state-owned assets supervision and administration of state-owned enterprises into the backdrop of the EVA evaluation system of enterprise management, financial personnel also should comply with the requirements of The Times, timely introduction of EVA index in the financial analysis, to eliminate the difference of capital structure impact on business performance. The performance evaluation of enterprises with different investment risks, different capital scale and capital structure at the same starting line increases the operability of comparison between different enterprises and makes the analysis results more convincing.

Facing the rapid development of network and information disclosure of listed companies, financial analysis should pay more attention to benchmarking analysis. The information disclosure system of listed companies enables enterprises in financial analysis to select comparable listed companies to compare their financial indicators according to their own situation, so as to find gaps and accumulate experience, providing a reference basis for future enterprise operation and financial management. In addition, the development of the network makes it easier to obtain standard data. In financial analysis, the average evaluation index of the same industry can be found through some websites such as industry associations, which makes the analysis results more referential and helps enterprises to find their own positioning.

The application of ERP in enterprise management makes it more convenient for enterprises to share the resources of business data and financial data. In financial analysis, enterprises should carry out in-depth mining and utilization of business data.

ERP, enterprise resource planning, makes business and financial integration closer and gets rid of the disconnection and inconsistency between financial data and business data in the past. In the actual work, the use of business data should be strengthened. With the help of EXCEL's powerful data analysis function or other third-party software, the data should be reasonably organized and analyzed, and the impact of business data changes on financial data should be explored. In this way, the analysis of financial data can be realized to discover problems in business work or matters that need to be further strengthened, and finally provide support for enterprise decision-making.

The advent of professional analytical software has made financial analysis more automated. At present, there are a number of professional financial analysis software in the software market, such as the senior zhi zehua and qian Lima, and the more powerful zhonghengnuo, zhongke digital and oveizhi, which make the financial analysis work more automatic and "fool". For large enterprises with few financial staff, weak analytical ability or complex business scope, this method can be considered for auxiliary analysis or directly use the analysis report issued by them.

The following aspects should be paid attention to in software selection:

Market positioning of different analysis software. For example, zhi zehua takes the middle and low end route, qian Lima, zhongke digital and other software takes the middle and high end route, and the enterprise chooses according to its own situation and economic bearing capacity.

Analysis software for computer software or ERP software interface support. If ovechuk only supports kingdee K3 system and ufida U8 system at present, while zhonghengnuode claims to support all financial software and ERP system, so it must be considered when choosing.

Analyze the degree of "automation" of software. Such as ZhiZeHua as long as the manual entry three statements can generate analysis report, easy to use, but can not import the data automatically, and the division of digital, software function is more complete, basically had thought of finance director to focus on software operation is complicated, it takes a very long time to master, although the complex operation, but can do analysis set also is relatively flexible.

Traditional financial analysis reports are usually presented in paper form, or in the form of publicity board. At present, the popularity of computing applications makes financial analysis reports more flexible, vivid and intuitive to display. Commonly used presentation mode can choose PowerPoint, AUTHWARE and even FLASH. The advantages of PowerPoint are easy to control, simple to make and easy to change. The auherware has better coherence and animation effects, and can also have very good interactive functions. However, once generated, its control effect is very fixed, which is not easy to change temporarily. As for FLASH, it's pretty good, but it's a little harder to master. The completed financial analysis report can be selected according to the preference and the ability to use the software.

As the PPT file after making PowerPoint is in an editable state when it is opened, it is suggested that the PPT file after making PowerPoint should be saved in PPS format, which can be played directly to avoid the modification of the file content by mistake.

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