Steps for writing a sample financial statement analysis paper
1. Purpose of report analysis
must be clear about the reading objects. The content of the reading objects will be different for different reading objects, and the objects must be targeted. The soul of writing this report: What is the purpose of the analysis work, and the entire work should be centered around the purpose.
2. Develop an analysis plan
First, you must clarify the scope, that is, you merge all enterprises, and secondly, you must start collecting data. The method of collecting data: Determine the analysis method again: Finally, divide the personnel, determine which parts to write, and determine the work progress.
3. Collect and analyze data
This requires everyone to accumulate information on a daily basis. The accumulation of information is of great significance to the analysis work. The more information you have, the better the materials you can write. Not only do you collect data, but you also need to collect environmental data (non-financial data, national macro policies, and relevant policies formulated and issued by the ministry).
4. Choose a reasonable analysis method
(1) Qualitative and quantitative analysis methods: Quantitative analysis methods are now popular because data is persuasive. In addition, qualitative analysis methods should also be used. When you cannot use quantitative analysis, use qualitative analysis.
(2) Comparison of absolute numbers and relative numbers. The absolute number is the difference between the current period and the comparative period, and the relative number is the percentage. Horizontal comparison: Price comparison with the same industry in the region (similar situation): Vertical comparison, comparison between different years, pay attention to the caliber should be consistent.
(3) Financial ratio analysis method: reflects economic benefits: such as return on net assets, return on total assets, main business profit margin, cost and expense profit margin, etc.
Reflects the capital turnover situation: total asset turnover rate, current asset turnover rate, inventory turnover rate, accounts receivable turnover rate j reflects the ability to bear debt: asset-liability ratio, current ratio, quick ratio, profit multiple, etc.
(4) Structural analysis method: investment rate gross capital formation/expenditure method GDPx (1000 consumption rate final consumption/expenditure method GDP)x 1000
(5) Speed analysis method: compared with the same period of the previous year, compared with the base period, and the chain development speed = (reporting period level/base period level) x 1006 growth rate = (reporting period level - base period level) / base period level x 1000
(6)Marginal analysis method
(7) Model analysis method: Use mathematical models to analyze and predict the inherent laws and development trends of economic operations.
(8) Enter the analysis and drafting stage: After the analysis, start drafting the report. Several issues that should be paid attention to during analysis: text tables, lack of logic, failure to pay attention to the reading object, analysis for the sake of analysis, lack of objectivity, failure to pay attention to data caliber, and following others' opinions.
Basic methods of financial statement analysis paper sample
(1) The trend analysis method, also known as the horizontal analysis method, is a method that compares the same indicators in two periods or consecutive financial reports to determine the direction, amount and amplitude of increases and decreases, so as to illustrate the changing trends of an enterprise's financial status and operating results.
(2) Ratio analysis method refers to an analysis method that uses the ratio of two related values in financial statements to reveal the financial status and operating results of an enterprise.
(3) Factor analysis method is also called factor substitution method and serial substitution method. It is an analysis method used to determine the degree of influence of several interrelated factors on the analysis object - comprehensive financial indicators or economic indicators. The starting point for adopting this method is that when there are several factors that affect the analysis object, it is assumed that other factors have not changed, and the impact of each factor's individual change is determined sequentially.
The editor recommends:
The financial statement analysis paper sample is a free template. You can download it to get the source file, which can be edited, modified and replaced by you. Huajun Software Park also providesMarket analysis report sample,Quality analysis reportDownload.
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