gold plated jewelry wholesale brazil How to write a financial analysis report?

rj graziano jewelry wholesale As long as you master the essentials, you usually care about the operation of the company, make more brains, move more, and learn more about others. Writing financial analysis reports can be handy.

. The content and format of the financial analysis report
1, the classification of financial analysis reports. The financial analysis report is divided from the time of writing, which can be divided into two types: one is regular analysis reports, and the second is non -regular analysis report. Regular analysis reports can be divided into daily, weekly, every ten, monthly, monthly, each quarter, and each year. According to the requirements of the company's management, some companies also have to analyze specific time points. The compiled content can be divided into three types, one is comprehensive analysis report, the other is special analysis report, and the third is project analysis report. The comprehensive analysis report is an analysis and evaluation of the company's overall operation and financial status; the special analysis report is part of the company's operations, such as the analysis of capital flow and sales revenue variables; the project analysis report is the local or an independent operation project of the company analyze.
2, format of financial analysis report. Strictly speaking, the financial analysis report does not have a fixed format and genre, but the requirements are required to reflect the points, thorough analysis, well -evident, clear views, and meet the requirements of submitting objects. Generally speaking, the financial analysis report should include the following aspects: the summary section, the explanation section, the analysis section, the evaluation section, and the proposal segment, which is usually the five -stage argument. However, in actual compilation and analysis, it is necessary to take part in the five parts of these five parts according to the specific purposes and requirements.
In addition, the financial analysis report can adopt some innovative methods in terms of expression. For example, the method of combining text processing and chart expression can be used to make it easy to understand, vivid, and image.
3, the content of financial analysis report. As mentioned above, the financial analysis report mainly includes the content of the above five aspects. The specific description is as follows:
The first part of the summary section, that is, summarize the comprehensive situation of the company, so that the financial report recipient has a total understanding of financial analysis explanation. Essence
The second part of the description section is an introduction to the company's operation and financial status. This section requires the text to express appropriately and the data reference is accurate. When explaining the economic indicators, the absolute number, comparison and composite indicators can be used appropriately. In particular, we must pay attention to the company's current focus, and it must be reflected separately for important matters. The work of the company's work in different stages and different months is different, and the financial analysis priorities they need are different. If the company is conducting the production and market development of new products, all levels of the company need to analyze the cost, repayment, and profit data of new products.
The third part of the analysis section is an analysis and research on the company's operating situation. While explaining the problem, it is necessary to analyze the problem and find the causes and crux of the problem to achieve the purpose of solving the problem. Financial analysis must be reasonable and detailed, and various indicators must be refined, because the data of some reports are relatively vague and general. They must be good at using tables and charts to highlight the content of the analysis. Analysis of the problem must be good at grasping the current points, more reflecting the company's business focus and easy to ignore problems.
The fourth part of the evaluation section. After making financial descriptions and analysis, the operating situation, financial status, and profit performance should be given fair and objective evaluation and prediction from a financial perspective. Financial evaluation cannot be used in a splash, can be proceeded, back and right, and other irresponsible languages. Evaluation should be carried out from two aspects: positive and negative. Evaluation can be carried out separately. Essence
The fifth part of the recommended paragraph. That is, the opinions and opinions formed by the financial personnel after analyzing the operation and investment decision -making, especially the improvement suggestions put forward in the operating process. It is worth noting that the suggestions made in the financial analysis report should not be too abstract, but to be concrete, it is best to have a practical solution.

. The work of writing a financial analysis report should be done
(1) accumulate materials to prepare for writing reports
1, establish accounts and databases. A accounting voucher, accounting book and accounting statements were formed through accounting accounting. However, writing financial analysis reports only rely on these vouchers, books, and report data. For example, when analyzing the growth of operating expenses and operating income, it is often necessary to analyze the relationship between the income and expenses achieved by different regions, different commodities, and different responsible persons, but these data cannot be directly obtained from the account book. This requires analysts to do a lot of data statistics. For the projects of the analysis projects according to the nature, use, category, region, and responsible persons, the statistics of the month, quarters, and annuals are established to establish accounts in order to write financial analysis reports. There are investigations.
2. Pay attention to important matters. Financial personnel should be diligent in the transcripts of business operations and financial conditions. The time, plans, budgets, responsible persons, and various influencing factors of records of the records occur. If necessary, make an analysis and judgment immediately, and classify the documents of various departments.
3. Pay attention to operation. Financial personnel should strive to participate in relevant meetings as much as possible to understand various situations such as production, quality, marketing, administrative, investment, and financing. Participate in the meeting and listen to opinions in all aspects, which is conducive to financial analysis and evaluation.
4, regular collection reports. In addition to collecting some data in accounting for accounting, financial personnel should also require relevant departments (production, procurement, market, etc.) to submit other reports available in time. Develop the habit of thinking more and more research.
5, post analysis. Most enterprises' financial analysis work is often completed by financial managers, but the reporting materials depends on the financial staff of each position. Therefore, all financial personnel should be required to analyze the analysis of the development of the job, which can not only improve the personal quality, but also help to learn from each other with each other. Only when every position is found and analyzed, can we write comprehensive and in -depth financial analysis reports.
(2) Establishing the guidance of the financial analysis report
The financial analysis report Although there is no fixed format and the expression techniques are inconsistent, it is not irregular. If the guidelines for analysis work are established, the text, standardization, and institutionalization of conventional analysis projects will be established, and a series of analysis and explanations such as cash flow, sales repayment, production cost, and changes in procurement costs can be established to achieve the effect of less effort.

The financial analysis report sample

Surchae Business Department:
19 ×× year, the company's affiliated enterprises have increased in reform and opening up, and the city's economy continues to develop steadily and develops. Below, we will persist in improving benefits, focusing on strengthening economic and strengthening management, deepening the internal reform of the enterprise, deepening the potential, adjusting the business structure, expanding the scale of business, further improving the internal business mechanism of the enterprise, striving to develop, and strive to compete. Sales revenue achieved ××× 10,000 yuan, an increase of more than 30 % over last year, while achieving better economic benefits, it has achieved good social benefits.
(1) The completion of the main economic indicators
The product sales revenue of this year was ××× 10,000 yuan, an increase of XX × × × 10,000 yuan over the previous year. Among them, the sales of commodity circulation enterprises achieved ××× 10,000 yuan, an increase of 5.5 % over the previous year. , Increased by 43 % over the previous year. The annual gross profit margin reached 14.82 %, an increase of 0.52 % over the previous year. The cost level was actually 7.7 % this year, an increase of 0.63 % over the previous year. The annual profit was achieved by ××× 10,000 yuan, an increase of 4.68 % over the previous year. Among them, the profit of commercial enterprises was ××× 10,000 yuan, an increase of 12.5 % over the previous year, and the commercial profit of the commercial operation ××× 10,000 yuan, a decrease of 28.87 % over the previous year. The sales profit margin was 4.83 % this year, a decrease of 0.05 % over the previous year. Among them, commercial enterprises were 4.81 %, up 0.3 %. The total number of flowing funds from the flow of funds was 128 days, which was 18 days slower than the last year. Among them, the number of commercial enterprises turnover is 60 days, 70 days slower than the previous year.
(2) Analysis of the main financial situation
1. Sales revenue
In strengthening competition awareness, adjusting the operating structure, adding operating outlets, expanding the scope of sales, and promoting the increase in sales revenue. The sales revenue of the South No. 1 store increased by 29.64 million yuan over last year; the ancient capital Five Communications Company increased by 39.62 million yuan over the previous year.
2. Cost levels
The total amount of circulation costs for global commerce increased by 14.48 million yuan from the previous year, and the cost level increased by 0.82 %. 10,000 yuan; ③ total salary of 3.1 million yuan; ④ welfare expenses increased by 67,000 yuan; ⑤ house lease fee increased by 502,000 yuan; ③ low -value and ease of expected amortization increased by 52,000 yuan.
In change from the changing factors, it is mainly due to the impact of policy factors: ① Adjust the "three capital" and "one gold" ratio, which increases the absolute value of the cost by 128,000 yuan; The cost was increased by 50.2 million yuan; ③ the corporate universal salary was increased by 809,000 yuan. The effects of deducting these three factors, the absolute expenses of this period were 90.56 million yuan, a relative decrease of 102,000 yuan from the previous year. The cost level was 6.7 %, a decrease of 0.4 % over the previous year.
3. The application of funds
At the end of the year, the total funds occupied was ××× 10,000 yuan, an increase of 28.7 % over the previous year. Among them: commercial funds occupied ××× 10,000 yuan, accounting for 55 % of all mobile funds, a decrease of 6.87 % over the previous year. The settlement of settlement funds was ××× 10,000 yuan, accounting for 31.8 %, an increase of 8.65 % over the previous year. Among them: receivables and other receivables increased by 54.81 million yuan over the previous year. From the analysis of funds occupation, the proportion of various funds is seriously unreasonable, and the "triangular debt" should be strengthened.
4. Profit
The company's profit increased by XX 10,000 yuan compared to the previous year. The main factors are:
(1) Increase factors: ① due to sales revenue increased by 80.43 million yuan over the previous year, the profit increased by 41 increased by 41 . 8,000 yuan; ② Since the gross profit margin increased by 0.52 % over the previous year, the profit increased by 800,000 yuan; ③ Since the other income received 430,000 yuan more than the same period, the profit increased by 427,000 yuan; The expenditure was 61,000 yuan less than the previous year, which increased the profit by 61,000 yuan.
(2) Reduction factors: ① because the cost level increases by 0.82 % compared with the previous year, the profit reduces 10.56 million yuan; Yuan; ③ Due to property losses more than 168,000 yuan over the previous year, the profit reduced by 168,000 yuan. The above two factors are offset, and the profit of the year is more than ××× 10,000 yuan.
(3) Existing problems and suggestions
1. The increase in funds has grown too fast, the proportion of settlement funds has a large proportion, and the proportion is disordered. In particular, other receivables and sales receivables have risen sharply. If it is not cleaned in time, it will have a great impact on the economic benefits of the enterprise. Therefore, it is recommended that the leaders of various enterprises should attract attention, and the units with a lot of receivables must lead the leaders to take the lead, draw a special person, set up a clear collection team to actively recycle it. You can also link bonuses and wages with the recycling loan to mobilize the enthusiasm of the recycling personnel. At the same time, it is required to strictly control the management of goods for sale and prevent new triangle debt.
2. The operating losses have continued to increase, and the amount of losses continued to increase. The overall company has not made up for the loss of up to XX, a significant increase over the same period. It is recommended that the leaders of all enterprises should strengthen the rectification and management of losing enterprises, and do a good job of turning losses and profits.
3. There are dives and losses in different levels of enterprises. The cost of the overall stalls is as high as ××× 10,000 yuan, and the losses of the mobile funds to be treated are ××× 10,000 yuan. It is recommended that all enterprise leaders truly reflect the business results of the enterprise, the processing of the processing, and the nuclear sales of the processing in order to truly reflect the business results of the enterprise.

hammered metal jewelry wholesale First, we must clearly know the objects of the report reading (the reading objects of internal management reports are mainly company managers, especially leaders) and the scope of report analysis. The reporting objects are different, and the report of the report should vary from person to person. For example, the report provided to the leaders of the Ministry of Finance can be specialized, and a report provided to the leaders of other departments, especially the leaders of this major, must be more popular. At the same time, the analysis report provided to different levels of reading objects require analysts to write in writing in writing Time to accurately grasp the frame structure and analysis level of the report to meet the needs of different readers. For another example, if the scope of the report analysis is a certain department or a second -level company, the content of the analysis can be slightly thinner and more specific; if the object of the analysis is the entire group company, the analysis of the text must be refined, and all issues cannot be available. Sexually grasp a few key issues for analysis.
. Understand the reader's needs for information and fully understand what the information needs for the leadership. I remember communicating with the leadership of the business department. He talked deeply: The financial analysis report you gave me, the content was many, and it was written for a long time. It should be said that it took a lot of thoughts. Unfortunately, there are too many information I don't need, and I want to really get too little information. The analysis report we worked hard every month originally wanted to serve business, but in fact? What's the problem? In my opinion, the premise of writing a good financial analysis report is that financial analysts should communicate with leaders as much as possible to capture their "real information".
. Before the report is written, there must be a clear framework and analytical ideas. The framework of the financial analysis report is as follows: Report Directory -Important Tips -Report Abstract -Specific Analysis -Research on Problems and Corresponding Improvement Measures. The "Report Catalog" tells the reader's analysis and the page number of this report; "Important Tips" is mainly aimed at the new content of the report in this issue or the issues that must be attracted in advance in advance, which aims to attach great importance to the leadership. ; "Report Abstract" is a high concentration of the content of the report in this issue. Be sure to say it simply, and then click until the end. Whether it is an "important reminder" or a "report abstract", the page number should be indicated later, so that the leaders can check the corresponding analysis content in a timely manner. The above three parts are very necessary. The purpose is to allow the leaders to obtain the overall understanding of the report and the major matters notified in this report in the shortest time. The "Relators and Corresponding Improvement Measures" on the one hand are the follow -up report of the implementation of the problem in the previous report. At the same time, the key issues revealed in the "specific analysis" section of the report of this issue are concentrated. Concentrated, once again impressed the leader.
"Specific Analysis" part is the core content of the report analysis. What is the writing of the "Specific Analysis" section, key characteristics determine the analysis quality and grade of this report. In order to make this part a wonderful writing, the first thing is to have a good analysis idea. For example: a group company has four second -tier companies, and it is a manufacturing company. The analysis of the financial report is: overall indicator analysis -analysis of the group headquarters -analysis of the situation of each second -level company; in each part, according to the analysis of this year -cumulative analysis of this year; —Acarial control analysis is expanded. Such layers of decomposition and interlocking, there are close hooking relationships between each part and each part.
. The financial analysis report must be closely integrated with the company's business business, deeply understand the business background behind the financial data, and effectively reveal the problems in the business process. When making an analysis report, the financial personnel often closed the door because they do not understand the business, and they fall into the passive situation of data theory. The analysis conclusions obtained are often ridiculous. Therefore, it is necessary to emphasize that all kinds of financial data is not just simply patching and summary of numbers in the usual sense. Behind each financial data shows very vivid increases or decreases, costs, liabilities, etc. Financial analysts can judge the rationality and compliance of the economic business through their understanding and inspection of business, and have a professional judgment of financial data. Provide useful decision -making information. After all, financial data is just an intermediary (a truthful reflection of various businesses, or the mapping of business), so the analysis report of financial data as the object of data theory, the "correlation" of the important quality characteristics of the report is frustrated. The "usefulness" of decision -making is naturally difficult to talk about.
5. Analysis of financial analysis reports. How can I write the report and have their own characteristics? Here I only introduce the points of myself in the reporting process:
(1) Analysis should follow the difference -cause analysis -recommendation measures principles. Because the fundamental purpose of writing a financial analysis report is not only to stay on the problem and reveal the problem, but to propose a reasonable and feasible solution through in -depth analysis of the problem, and to truly assume an important role of "financial staff". Only this can be improved and sublimated by the usefulness or weight of the report.
(2) The analysis of specific issues adopts the principle of intersection and the principle of importance to reveal the abnormal situation. For example, a company has 36 foreign institutions in foreign institutions. To analyze the cost control and work efficiency of various monthly institutions, we use "per capita travel expenses" as one of the evaluation indicators. In analysis, we adopt comparative analysis methods (comparison of this month and last month). From the two aspects of growth (absolute number) and growth rate (relative number) to reveal the abnormal cost and low efficiency of the foreign institution, we respectively pay the costs respectively. The top ten growth (defined as a collection A) and the top ten growth rates (defined as a collection B) have ranked and defined the collection C = A∩B, and the agency of the collection C will be our focus on us. One of the objects of the analysis is the "intersection principle". However, the intersection principles and can reveal the abnormal foreign institutions that can reveal all the abnormal costs, for this reason, the "importance principle" is essential. When using the principle of intersection, there must be a consciousness of the principle of importance in the mind; when using the principle of importance, there are also few flashing ideas. All in all, financial analysts must always "focus on key issues and main issues", and reflected in dialectics as the key theory based on the two -point theory.
(3) The concentration point method can also be called the focus mapping method. This analysis method is mainly based on the following ideas: In each part of the analysis, we have scattered the problems existing in the business process from different perspectives. These problems are like a mapping table, with different analysis angles on the left, and on the right is the cost of the department that exists. Each analysis angle may map one department or cost item, or it may be multiple departments or expenses items. Because the problems analyzed in each part are not systematic, the impression left by the leaders is relatively scattered, and the key issues are not prominent. The leadership through monthly analysis reports, it is intended It's right. Therefore, on the one hand, financial analysts should consciously know the key issues that may exist this month (financial analysts who have sensitivity to financial data when data finishing can feel the major abnormal situations that may exist this month),), On the other hand, we must be good at screening one to two focus problems from scattered analysis
6. Other issues that should be paid attention to during the analysis process.
(1) It has a accurate grasp of company policies, especially the company's big policy and policies in the near future. Under the premise of thoroughing the spirit of the company's policy, it should also be based on the current analysis. The analysis report plays the role of the "navigator";
(2) In the daily work, financial personnel should understand the national macroeconomic environment, especially as much as possible and collecting competitors in the same industry. Because the company finally faces a complex and changeable market. In this large market, any changes in any macroeconomic environment or the change of industry competitors' policy will more or less affect the company's competitiveness or even determine the company’s company’s. Destiny;
(3) Do not conclude lightly. All the conclusions of financial analysts in the report on the impact of reporters on the report readers are quite great. If the financial personnel concludes the underground conclusion of the grass rate in the analysis, it is likely to be misleading. If the current accounting in many domestic companies is not standardized, the actual period of cost is often inconsistent with the reimbursement period. If financial analysts do not understand the time difference of accounting, it is easy to get the wrong conclusion;
(4 (4 4 (4 4 (4 (4 4 ) The text of the analysis report should be as smooth, smooth, concise, and refined as possible to avoid spokenness and lengthy.