Doing an analysis of the company's annual comprehensive economic activities is an important task for every enterprise at the end of the year. Under the current situation that the global financial crisis has not fundamentally improved, it is particularly important to do a good job in analyzing the annual economic activities of enterprises. Through the analysis of annual economic activities, make a basic estimate of the management and development trends of the enterprise; have a basic judgment on the level of the enterprise in the industry; have a cognition of the position of the enterprise in the market, and propose the goal of improving the work. Accelerate the adjustment of product structure, improve the technical level of products, and enhance the ability of enterprises to adapt to the market.
The analysis of annual comprehensive economic activities is the integration of economic activity analysis and financial analysis of enterprises. The basis of analysis is financial report. The data analyzed mainly comes from financial data. Therefore, the analysis framework of comprehensive economic activities is constructed, and various economic information is collected and analyzed. The outcome is the basic condition for ensuring the quality of the annual economic activity analysis.
I. Constructing a framework for comprehensive economic activity analysis The analysis of comprehensive economic activities is a relatively complicated task. To ensure the quality of its comprehensive economic activity analysis, it is necessary to establish a clear framework for comprehensive economic activity analysis.
First, you need to use financial reports correctly. The financial report is a comprehensive reflection of the business activities of the enterprise. In the daily economic activities of the enterprise, the information of all economic matters is recorded, tracked and fed back through the financial books. The information reflected in the financial report is the largest amount of information in the economic activities of the enterprise. The most comprehensive and well-documented information that best reveals the inherent relationships of economic business matters. Financial reports are the most basic information in the analysis of comprehensive economic activities, and other information is irreplaceable. The analyst first selects and sets up further analysis of economic matters or related projects through basic judgments on financial reports. Therefore, a complete financial report is the basis for the analysis of economic activities. Starting with financial reports, the correct use of financial reports is a prerequisite for good economic activity analysis.
Second, use financial data correctly. Financial report analysis is conducted through analysis of financial data. Through financial data analysis, the data reflected in the financial report are classified, collated and analyzed, and various economic business items of the enterprise are expressed as various related indicators and indicator systems, and the business activities reflected by the related indicators or indicator systems are reflected. The situation, the selection of specific economic business matters analysis objectives, and then extended to a more in-depth analysis of specific economic business matters. Therefore, complete and effective financial data is very important in comprehensive economic analysis. Correct use of financial data, ensuring effective connection between financial data, and ensuring the authenticity and effectiveness of relevant indicators and indicator systems calculated by financial data are to ensure the analysis of economic activities. The premise of quality. At the same time, using a large amount of financial data to quantitatively analyze the selected economic items, it truly reflects the operating results, the current status of the assets and the future business trends of the company during the year or within a certain period of time.
Again, it is necessary to clarify the objectives or direction of economic business matters analysis. The economic activities of enterprises are usually implemented according to the strategic plan of a certain period of time. The strategic goal of the enterprise is a vision or long-term plan for long-term development. The annual plan is to achieve the vision or long-term planning at different stages. The completed economic business matters achieve the goal of completing the long-term strategic planning of the enterprise through the realization of each economic business issue at different stages. Therefore, on the basis of financial data analysis, it is necessary to select the target or direction of economic business matters analysis for the specific situation of enterprise strategic planning and annual implementation plan completion. For example, select the economic analysis of the annual completion of the indicator and the target value to make a special analysis. Through the analysis of economic business matters, we will conduct a more in-depth analysis of various economic activities involved in financial analysis, and truly reveal the laws and problems existing in business operations.
For example: the preparation of the enterprise inventory analysis, the financial department provides financial reports - the use of financial data to conduct a preliminary analysis of the overall situation of the inventory - the inventory analysis related indicators and indicators system - the specific objectives of the inventory analysis (individual product inventory or a certain Inventory of a type of product, etc.) - inventory analysis for selected products.
It can be seen from the above list that financial reports, financial data, and the objectives or projects for the correct selection of economic business matters constitute the basic framework for economic activity analysis. Grasping the above three links is the fundamental guarantee for doing a good job in economic activity analysis.
II. Collection and Arrangement of Information The business activities of enterprises are multi-faceted. The information thus formed is also multi-faceted. It has both individual economic information formed by certain economic business matters and many economic business matters. Comprehensive economic information. Therefore, it is necessary to collect and organize different aspects of information and integrate information from different economic business matters. The integration of information fully reflects the current or a certain period of business activities, and then from the analysis of business activities to the market, product technology level, fund raising and use effects, business management and other aspects of detailed analysis.
At present, the collection of information in the analysis of comprehensive economic activities of enterprises is seriously insufficient. The analysis of comprehensive economic activities of some enterprises only uses the relevant information of the business year and the previous year for comparative analysis. Because the characteristics of the annual financial report preparation, profit and loss statement and cash flow statement reflect the report of the company's renewal status during the current business year, and the balance sheet reflects the report of the status at the end of the year, the data comparison and analysis of the two accounting periods, It only shows the comparison of the various business indicators and the completion of the indicator system in the two accounting periods. It is not enough to reveal the laws and problems of the economic activities of enterprises, nor is it sufficient to describe the future business activities of enterprises. Therefore, the information needed for the analysis of comprehensive economic activities is not only the current period, it should be for a period of time.
For example: information collection of enterprise inventory analysis Collect inventory information for the current year and adjust it to monthly average occupancy value—analyze the inventory structure status of the current year—collect the inventory information of previous years—analyze the inventory structure status over the years—describe the inventory change trend. The collection of the above inventory information may be either a single product inventory or an entire inventory, depending on the needs of the enterprise analysis. The range of analysis is different, and the breadth of analysis varies.
Usually, information data is collected for 8 to 10 years. Only through long-term data comparison and data analysis can the effective link of the company's annual economic business matters be able to make a reasonable trend analysis and judgment on the past, present and future of the company.
The collection of information is multi-faceted. The collection of internal information of the enterprise includes financial reports, financial analysis data, unit product cost calculation sheets, product inventory structure (including the link of inventory retention), sales volume of products, sales amount, and sales. Cost, sales gross profit, total production volume (hours), management expenses, manufacturing expenses, sales expenses, financial expenses, enterprise production capacity, product standard cost (or product working hours, raw material consumption quota).
For example, the collection of product sales gross profit information collects relevant information according to factors affecting sales gross profit, which involve information such as sales price, sales quantity, and sales cost of unit products. When analyzing the overall profitability of a company, the product sales structure becomes a very important information, so the collection of information is multifaceted.
The above forms of information are slightly different for each company, but the above information is indispensable as a manufacturer of machinery.
While doing the internal information collection of the enterprise, the analysts must pay attention to strengthen the collection, collation and analysis of the information of the external market of the enterprise. The enterprise should strive to establish an information base of the industry and products (the information that can be published by the listed company and the enterprises) Information posted on the website). The so-called external market information mainly refers to the market distribution status, market share, product technology development status and development trend of similar products that have a competitive relationship with the company. In particular, attention should be paid to the collection of market share and technical level information of imported products. If the company does not have a good understanding of the market information of the products and the development trend of the product technology, the analysis of the economic activities of the enterprises is seriously flawed.
For example: analysis of market share of enterprise products, market share of similar products of domestic competitors (rate) + market share of similar products in foreign countries in China (rate) + market share of similar products of the same company (rate) = market supply of similar products . Imagine the lack of market share of similar products in foreign companies in the analysis data. The analysis of market share will have serious deviations and even catastrophic consequences for corporate decision-making.
Whether enterprise information is true, effective, and complete is very important for the analysis of economic activities of enterprises. In particular, many enterprises have many problems in the information materials, and some enterprises even have serious false information. Therefore, it is necessary to sort out the collected information and materials, to falsify the truth, and to sort out the complicated data and information according to the needs of the enterprise. The amount of information is a long-term accumulation process. The collected information must be sufficient in quantity and the content should not be complicated.
The compilation of information and materials is mainly through the preliminary analysis of financial data and relative indicators. Through analysis and comparison, the unreasonable data existing in the information materials over the years and the special events that have an impact on the data are eliminated (such as the income at the end of the year, Through the associated transactions, the profits are inflated, the special orders are obtained through policy influences, etc., and some financial information is supplemented and improved to improve the integrity of financial information. On this basis, the analysts classify the information that has been mastered according to the procedures of the analysis and the needs of the data users.
The collection and organization of enterprise information materials is reasonable and effective, depending on how the analysts use the information they already have. On the one hand, it is reflected in the professional level of analysts. On the one hand, it is reflected in the professionalism of analysts. Some companies use the method of purchasing analysis software to conduct so-called financial analysis. This type of analysis only uses the most basic financial data. A large amount of non-financial information materials have not been used at all, resulting in a serious lack of analysis of enterprise data, which has affected the analysis of economic activities in the later period.
III. Application of analysis and analysis results Economic activity analysis begins with financial reports, analyzes financial data and financial indicators and related indicator systems, and initially reveals the current status of business operations. Second, based on the preliminary financial analysis, select economic business issues or targets that require further analysis. Through the analysis of specific projects or objectives, comprehensive evaluation of the enterprise market, technology, management, capital, etc., reveals the current status and existing problems of business operations. To this end, the analysis of economic activities requires detailed analysis of the following aspects:
(1) Analysis of the current technical level of the company's products, the technical level analysis of similar products of domestic competitors, the technical level analysis of similar foreign products, the current technical level of the products of the enterprise and the deviation of product technology development planning in the medium and long-term planning.
(2) Analysis of market share of enterprises' sub-products, analysis of market share of competitor products, and analysis of market share of imported products.
(3) Analysis of the various assets of the enterprise, with particular attention to the inventory analysis of the product according to the physical state and the completion degree, the analysis of the age of the accounts receivable and the analysis of the customer's creditworthiness.
(4) Analysis of the trend of changes in the operating costs of the company and the trend of the profitability of the products.
(5) Analysis of the rationality of enterprise management expenses, manufacturing expenses, financial expenses, sales expenses, and trend analysis of various expenses over the years.
(6) Analysis of the working hours of the company over the years.
(7) Analysis of the level of profitability and development capability of the enterprise in the same industry and enterprises of the same scale.
The above analysis is the most basic analysis in the analysis of annual economic activities. For some analyses, it can be expressed or described in the form of graphs. In particular, for some indicators, comparative analysis requires the use of chart columns as much as possible to simplify text analysis and improve user analysis data. Reading interest. At the same time, the analysis of economic activities should also pay attention to checking the deviation between the economic indicators of the enterprise management year and the implementation results of the financial budget indicators; the deviation of the completion of various economic work in the enterprise business year and the current year's plan in the strategic planning; the deviation of the medium and long-term development trend of the enterprise Analysis.
After the preliminary analysis of the economic activity analysis report, the leaders of the enterprise should give sufficient attention to the conclusions drawn from the analysis report, and organize the enterprise professionals to conduct sufficient argumentation and conduct sufficient discussions in the management team to confirm through argumentation and discussion. Finally, at the decision-making level of the enterprise, the formal economic activity analysis report will be reviewed and formed.
After the analysis report is formed, the management should organize the relevant responsible departments to propose specific improvement measures and implement solutions to the problems in the market, product profitability, technology development direction, fund raising and use, enterprise management and team building. On this basis, improve and formulate the company's next plan year and medium and long-term management policies and main tasks.
Attachment: The enterprise inventory analysis shows that the financial department provides real financial report - preliminary analysis of the inventory data in the financial report - selection of specific product inventory structure and current situation analysis objectives - the use of "period" standards, product quotas ( Standard cost) Analyze the inventory of parts and components of the target product - raise problems in the inventory (such as product parts outsourcing organization issues, outsourcing price issues, production process organization issues, etc.).
——Based on the status of product inventory structure, analyze whether the production organization arrangement and process are scientific and reasonable;
—— Analyze the changes in market factors and the effectiveness of corporate sales policy formulation based on the inventory structure of finished products;
- Find out the cause of the inventory problem and propose the means (measures) to solve the problem.
The analysis of annual comprehensive economic activities is the integration of economic activity analysis and financial analysis of enterprises. The basis of analysis is financial report. The data analyzed mainly comes from financial data. Therefore, the analysis framework of comprehensive economic activities is constructed, and various economic information is collected and analyzed. The outcome is the basic condition for ensuring the quality of the annual economic activity analysis.
I. Constructing a framework for comprehensive economic activity analysis The analysis of comprehensive economic activities is a relatively complicated task. To ensure the quality of its comprehensive economic activity analysis, it is necessary to establish a clear framework for comprehensive economic activity analysis.
First, you need to use financial reports correctly. The financial report is a comprehensive reflection of the business activities of the enterprise. In the daily economic activities of the enterprise, the information of all economic matters is recorded, tracked and fed back through the financial books. The information reflected in the financial report is the largest amount of information in the economic activities of the enterprise. The most comprehensive and well-documented information that best reveals the inherent relationships of economic business matters. Financial reports are the most basic information in the analysis of comprehensive economic activities, and other information is irreplaceable. The analyst first selects and sets up further analysis of economic matters or related projects through basic judgments on financial reports. Therefore, a complete financial report is the basis for the analysis of economic activities. Starting with financial reports, the correct use of financial reports is a prerequisite for good economic activity analysis.
Second, use financial data correctly. Financial report analysis is conducted through analysis of financial data. Through financial data analysis, the data reflected in the financial report are classified, collated and analyzed, and various economic business items of the enterprise are expressed as various related indicators and indicator systems, and the business activities reflected by the related indicators or indicator systems are reflected. The situation, the selection of specific economic business matters analysis objectives, and then extended to a more in-depth analysis of specific economic business matters. Therefore, complete and effective financial data is very important in comprehensive economic analysis. Correct use of financial data, ensuring effective connection between financial data, and ensuring the authenticity and effectiveness of relevant indicators and indicator systems calculated by financial data are to ensure the analysis of economic activities. The premise of quality. At the same time, using a large amount of financial data to quantitatively analyze the selected economic items, it truly reflects the operating results, the current status of the assets and the future business trends of the company during the year or within a certain period of time.
Again, it is necessary to clarify the objectives or direction of economic business matters analysis. The economic activities of enterprises are usually implemented according to the strategic plan of a certain period of time. The strategic goal of the enterprise is a vision or long-term plan for long-term development. The annual plan is to achieve the vision or long-term planning at different stages. The completed economic business matters achieve the goal of completing the long-term strategic planning of the enterprise through the realization of each economic business issue at different stages. Therefore, on the basis of financial data analysis, it is necessary to select the target or direction of economic business matters analysis for the specific situation of enterprise strategic planning and annual implementation plan completion. For example, select the economic analysis of the annual completion of the indicator and the target value to make a special analysis. Through the analysis of economic business matters, we will conduct a more in-depth analysis of various economic activities involved in financial analysis, and truly reveal the laws and problems existing in business operations.
For example: the preparation of the enterprise inventory analysis, the financial department provides financial reports - the use of financial data to conduct a preliminary analysis of the overall situation of the inventory - the inventory analysis related indicators and indicators system - the specific objectives of the inventory analysis (individual product inventory or a certain Inventory of a type of product, etc.) - inventory analysis for selected products.
It can be seen from the above list that financial reports, financial data, and the objectives or projects for the correct selection of economic business matters constitute the basic framework for economic activity analysis. Grasping the above three links is the fundamental guarantee for doing a good job in economic activity analysis.
II. Collection and Arrangement of Information The business activities of enterprises are multi-faceted. The information thus formed is also multi-faceted. It has both individual economic information formed by certain economic business matters and many economic business matters. Comprehensive economic information. Therefore, it is necessary to collect and organize different aspects of information and integrate information from different economic business matters. The integration of information fully reflects the current or a certain period of business activities, and then from the analysis of business activities to the market, product technology level, fund raising and use effects, business management and other aspects of detailed analysis.
At present, the collection of information in the analysis of comprehensive economic activities of enterprises is seriously insufficient. The analysis of comprehensive economic activities of some enterprises only uses the relevant information of the business year and the previous year for comparative analysis. Because the characteristics of the annual financial report preparation, profit and loss statement and cash flow statement reflect the report of the company's renewal status during the current business year, and the balance sheet reflects the report of the status at the end of the year, the data comparison and analysis of the two accounting periods, It only shows the comparison of the various business indicators and the completion of the indicator system in the two accounting periods. It is not enough to reveal the laws and problems of the economic activities of enterprises, nor is it sufficient to describe the future business activities of enterprises. Therefore, the information needed for the analysis of comprehensive economic activities is not only the current period, it should be for a period of time.
For example: information collection of enterprise inventory analysis Collect inventory information for the current year and adjust it to monthly average occupancy value—analyze the inventory structure status of the current year—collect the inventory information of previous years—analyze the inventory structure status over the years—describe the inventory change trend. The collection of the above inventory information may be either a single product inventory or an entire inventory, depending on the needs of the enterprise analysis. The range of analysis is different, and the breadth of analysis varies.
Usually, information data is collected for 8 to 10 years. Only through long-term data comparison and data analysis can the effective link of the company's annual economic business matters be able to make a reasonable trend analysis and judgment on the past, present and future of the company.
The collection of information is multi-faceted. The collection of internal information of the enterprise includes financial reports, financial analysis data, unit product cost calculation sheets, product inventory structure (including the link of inventory retention), sales volume of products, sales amount, and sales. Cost, sales gross profit, total production volume (hours), management expenses, manufacturing expenses, sales expenses, financial expenses, enterprise production capacity, product standard cost (or product working hours, raw material consumption quota).
For example, the collection of product sales gross profit information collects relevant information according to factors affecting sales gross profit, which involve information such as sales price, sales quantity, and sales cost of unit products. When analyzing the overall profitability of a company, the product sales structure becomes a very important information, so the collection of information is multifaceted.
The above forms of information are slightly different for each company, but the above information is indispensable as a manufacturer of machinery.
While doing the internal information collection of the enterprise, the analysts must pay attention to strengthen the collection, collation and analysis of the information of the external market of the enterprise. The enterprise should strive to establish an information base of the industry and products (the information that can be published by the listed company and the enterprises) Information posted on the website). The so-called external market information mainly refers to the market distribution status, market share, product technology development status and development trend of similar products that have a competitive relationship with the company. In particular, attention should be paid to the collection of market share and technical level information of imported products. If the company does not have a good understanding of the market information of the products and the development trend of the product technology, the analysis of the economic activities of the enterprises is seriously flawed.
For example: analysis of market share of enterprise products, market share of similar products of domestic competitors (rate) + market share of similar products in foreign countries in China (rate) + market share of similar products of the same company (rate) = market supply of similar products . Imagine the lack of market share of similar products in foreign companies in the analysis data. The analysis of market share will have serious deviations and even catastrophic consequences for corporate decision-making.
Whether enterprise information is true, effective, and complete is very important for the analysis of economic activities of enterprises. In particular, many enterprises have many problems in the information materials, and some enterprises even have serious false information. Therefore, it is necessary to sort out the collected information and materials, to falsify the truth, and to sort out the complicated data and information according to the needs of the enterprise. The amount of information is a long-term accumulation process. The collected information must be sufficient in quantity and the content should not be complicated.
The compilation of information and materials is mainly through the preliminary analysis of financial data and relative indicators. Through analysis and comparison, the unreasonable data existing in the information materials over the years and the special events that have an impact on the data are eliminated (such as the income at the end of the year, Through the associated transactions, the profits are inflated, the special orders are obtained through policy influences, etc., and some financial information is supplemented and improved to improve the integrity of financial information. On this basis, the analysts classify the information that has been mastered according to the procedures of the analysis and the needs of the data users.
The collection and organization of enterprise information materials is reasonable and effective, depending on how the analysts use the information they already have. On the one hand, it is reflected in the professional level of analysts. On the one hand, it is reflected in the professionalism of analysts. Some companies use the method of purchasing analysis software to conduct so-called financial analysis. This type of analysis only uses the most basic financial data. A large amount of non-financial information materials have not been used at all, resulting in a serious lack of analysis of enterprise data, which has affected the analysis of economic activities in the later period.
III. Application of analysis and analysis results Economic activity analysis begins with financial reports, analyzes financial data and financial indicators and related indicator systems, and initially reveals the current status of business operations. Second, based on the preliminary financial analysis, select economic business issues or targets that require further analysis. Through the analysis of specific projects or objectives, comprehensive evaluation of the enterprise market, technology, management, capital, etc., reveals the current status and existing problems of business operations. To this end, the analysis of economic activities requires detailed analysis of the following aspects:
(1) Analysis of the current technical level of the company's products, the technical level analysis of similar products of domestic competitors, the technical level analysis of similar foreign products, the current technical level of the products of the enterprise and the deviation of product technology development planning in the medium and long-term planning.
(2) Analysis of market share of enterprises' sub-products, analysis of market share of competitor products, and analysis of market share of imported products.
(3) Analysis of the various assets of the enterprise, with particular attention to the inventory analysis of the product according to the physical state and the completion degree, the analysis of the age of the accounts receivable and the analysis of the customer's creditworthiness.
(4) Analysis of the trend of changes in the operating costs of the company and the trend of the profitability of the products.
(5) Analysis of the rationality of enterprise management expenses, manufacturing expenses, financial expenses, sales expenses, and trend analysis of various expenses over the years.
(6) Analysis of the working hours of the company over the years.
(7) Analysis of the level of profitability and development capability of the enterprise in the same industry and enterprises of the same scale.
The above analysis is the most basic analysis in the analysis of annual economic activities. For some analyses, it can be expressed or described in the form of graphs. In particular, for some indicators, comparative analysis requires the use of chart columns as much as possible to simplify text analysis and improve user analysis data. Reading interest. At the same time, the analysis of economic activities should also pay attention to checking the deviation between the economic indicators of the enterprise management year and the implementation results of the financial budget indicators; the deviation of the completion of various economic work in the enterprise business year and the current year's plan in the strategic planning; the deviation of the medium and long-term development trend of the enterprise Analysis.
After the preliminary analysis of the economic activity analysis report, the leaders of the enterprise should give sufficient attention to the conclusions drawn from the analysis report, and organize the enterprise professionals to conduct sufficient argumentation and conduct sufficient discussions in the management team to confirm through argumentation and discussion. Finally, at the decision-making level of the enterprise, the formal economic activity analysis report will be reviewed and formed.
After the analysis report is formed, the management should organize the relevant responsible departments to propose specific improvement measures and implement solutions to the problems in the market, product profitability, technology development direction, fund raising and use, enterprise management and team building. On this basis, improve and formulate the company's next plan year and medium and long-term management policies and main tasks.
Attachment: The enterprise inventory analysis shows that the financial department provides real financial report - preliminary analysis of the inventory data in the financial report - selection of specific product inventory structure and current situation analysis objectives - the use of "period" standards, product quotas ( Standard cost) Analyze the inventory of parts and components of the target product - raise problems in the inventory (such as product parts outsourcing organization issues, outsourcing price issues, production process organization issues, etc.).
——Based on the status of product inventory structure, analyze whether the production organization arrangement and process are scientific and reasonable;
—— Analyze the changes in market factors and the effectiveness of corporate sales policy formulation based on the inventory structure of finished products;
- Find out the cause of the inventory problem and propose the means (measures) to solve the problem.
Insect Killer Lamp,Bl Tube,Bl Lamp,Bl Bulb
Changxing leboom lighting product CO.Ltd. , https://www.leboomuv.com