Analysis of financial situation: Common indicators include current assets turnover rate, inventory turnover rate and enterprise accounts receivable turnover rate. Analyze the financial situation of enterprises, including capital structure, capital utilization efficiency and asset utilization efficiency. Taking the analysis of capital utilization efficiency and asset utilization efficiency as the analysis of enterprise operation ability is also the focus of financial situation analysis.
Capital operation analysis: according to the company's business strategy and financial system, predict and monitor the cash flow and the use of various funds, and provide information and decision support for the company's capital operation, scheduling and overall.
Financial policy analysis: according to various financial statements, analyze and predict the company's financial income and risks, and make suggestions for the company's business development and the establishment and adjustment of financial management policies and systems.
Profitability analysis: The commonly used indicators for profitability analysis include main business profit rate, operating profit rate, sales gross profit rate and sales net profit rate. Profitability can reflect the business performance of an enterprise, so the operators, investors and creditors of the enterprise attach great importance to and pay attention to it. By analyzing the current situation of profit target and the change of profit level in each year, we can predict the profit prospect of enterprises.
Analysis of solvency: analyze the asset structure of enterprises and get solvency, which can be divided into short-term solvency and long-term solvency.
Basic methods of financial analysis
1, trend analysis: trend analysis, also known as horizontal analysis, is a method to compare the same indicators in two or more consecutive financial reports to determine the direction, amount and range of increase or decrease, so as to explain the changing trend of the financial situation and operating results of enterprises.
2. Ratio analysis: ratio analysis refers to an analysis method that reveals the financial status and operating results of an enterprise by using the ratio of two related values in financial statements.
3. Factor analysis: Factor analysis, also known as factor substitution method and sequence substitution method, is an analysis method to determine the influence degree of several interrelated factors on the comprehensive financial indicators or economic indicators of the analysis object. The starting point of adopting this method is that when several factors affect the analysis object, assuming that all other factors have not changed, the influence of individual change of each factor is determined in turn.