Five financial analysis report
Part 1: How to do the best financial analysisFinancial accounting work is an important part of business operations. However, the existing financial analysis of enterprises in the existing deficiencies are obvious, often data listing phenomenon, pay attention to the calculation of financial ratios, and the formation of the data is not enough to analyze the reasons for the formation of data from the depth of the reasons for substantive analysis, so that the financial analysis of the form. Some of the financial analysis of the analysis of a single method, do not know how to use the relevant ratios to find the relevant factors affecting; there are some financial analysis of the financial ratios of the selection of the inaccurate, incomplete, and insufficient collection of relevant information, resulting in a one-sided analysis.
The inadequacy of financial analysis is mainly due to the existing postal enterprises, most of the financial analysts are inexperienced, financial analysis relies on the perceptual understanding of the statement data, the lack of systematic and rational understanding of financial analysis.
On how to further improve the accuracy and depth of financial analysis, breadth, so that it is better for the healthy development of postal enterprises, the author believes that the following aspects:
(a) accurate positioning of the analysis. In the financial analysis of the content of the analysis before an accurate positioning. Although the form of analysis and analysis of the purpose of many kinds, but the analysis of the content can be summarized into four aspects of the analysis of the development of the enterprise, the enterprise efficiency, the ability to pay the status of the operation of the assets. Moreover, each aspect has its own evaluation and measurement indicators. For example, the common measurement indicators of enterprise development capacity are: income growth rate, per capita labor productivity, fixed asset growth rate, capital accumulation rate and so on. Measurement indicators of enterprise efficiency are: communication income income and expenditure rate, cost and expense growth rate, cost and expense margins, net assets income and expenditure rate.
(b) fully collect all kinds of relevant information. Before analyzing, fully collect and analyze the content of the relevant information, only sufficient information is possible to derive an accurate and comprehensive financial analysis. In addition to the collection of relevant and necessary statement data, should also be collected on the analysis of the content of the major economic events, industry factors, management policies, changes in business strategy and accounting methods and changes in business volume and other information. In addition to reporting data, relevant operational and accounting information is also critical in the information collected and can sometimes have a huge impact on the formation of data.
(C) the comprehensive use of various analytical methods. There are many ways to conduct financial analysis, generally speaking the indispensable methods of analysis are: "horizontal analysis", "progress analysis", "vertical analysis", "Ratio analysis" and "factor analysis". For different purposes of analysis, the analysis methods adopted are different, and the most effective analysis method should be selected. For example, in the financial analysis of the month, the focus of attention is on the planned progress of the indicators, then the "progress analysis" is indispensable compared with the planned budget, and for the savings, philatelic and other businesses, special profitability analysis, compared with the average level of the industry and the history of the enterprise is indispensable than. In the analysis, can not be a single use of an analytical method, should be a comprehensive use of various analytical methods, from different perspectives on the postal business situation analysis and evaluation, so as to help draw the right conclusions.
(D) step by step to find the root cause. In the process of analysis, the overall analysis, qualitative analysis and quantitative analysis of the three stages, step by step, and ultimately find the root of the problem. The deeper the analysis, the easier it is to find the deepest reasons for the formation of data, the easier it is to prescribe the right medicine.
First, through the overall analysis, summarize the overall situation of the analysis target. The main use of trend analysis, horizontal analysis and vertical analysis of the content of the analysis and its measurement indicators to carry out a comprehensive analysis. Through the "trend analysis", the enterprise's current business
status and the enterprise's historical comparison, in order to evaluate whether the enterprise's own business situation is improved; through the "horizontal analysis", compared with similar enterprises, in order to illustrate the enterprise in the postal industry in the position and level. The postal service is a very important part of the postal service industry.
Secondly, through the "vertical analysis" and "ratio analysis" to qualitatively analyze the relevant factors, to find out the main factors affecting the formation of data. "Vertical analysis", calculate the proportion of each item in the overall proportion or structure, analyze the relationship between each item and the overall situation and its changes, so as to find out the abnormal changes in the project, when it comes to the analysis of income, cost, "vertical analysis" is very necessary. "Ratio analysis" compares the relevant ratios with the historical ratios of the company, the targets set by the company, or the average ratios of the industry. By analyzing the ratios of items with unusual variations, we can identify areas for further analysis and discover trends and specific causes of variations. Relevant ratio is an indicator with other direct or important relationship with the indicators or projects for comparison, in order to achieve a more in-depth understanding of the level of a certain aspect of the operating situation, such as communications revenue and expenditure margin, business fee income contribution rate, 100 yuan of revenue costs and expenses are relevant ratios.
Finally, quantitative analysis is conducted to determine the degree of influence of relevant factors on the analysis of the target. On the basis of the overall analysis and qualitative analysis, quantitative analysis of some of the main influencing factors, which will make the analysis further in-depth.
(v) propose solutions to the problem. In the application of a variety of analytical methods of analysis, based on quantitative analysis of the results, qualitative analysis of the judgment and the actual investigation of the situation combined, and ultimately came to the conclusion of the analysis, and the analysis of the problem of the corresponding solution. Why do many companies do big to do collapsed? A person who does not understand the financial analysis of the figures is to rely on the head of the decision-making, this course to help you see through the figures of the real situation of business operations, so that you make the right business decisions.
Part II: Financial analysis(a) the completion of the main economic indicators
This year's merchandise sales revenue of × × × × million yuan, an increase of × × × × million yuan over the previous year. Among them, the commodity circulation enterprise sales realized × × × × million yuan, an increase of 5.5% over the previous year, business industrial product sales × × × × million yuan, a decrease of 10% over the previous year, the other business income realized × × × × million yuan, an increase of 43% over the previous year. Annual gross profit margin reached 14.82%, an increase of 0.52% over the previous year. Expense level for the year actually 7.7%, 0.63% higher than the previous year. Annual profit of × × × × million yuan, an increase of 4.68% over the previous year. Among them, the commercial enterprise profit × × × × million yuan, an increase of 12.5 percent over the previous year, the commercial industry profit × × × × million yuan, a decline of 28.87 percent over the previous year. Profitability of sales this year was 4.83%, down 0.05% from the previous year. Among them, the commercial enterprises for 4.81%, up 0.3%. All working capital turnover days of 128 days, slower than the previous year's 110 days 18 days. Among them, the commercial enterprise turnover days for 60 days, slower than the previous year's 53 days 7 days.
(B) analysis of the main financial situation
1. Sales revenue
By strengthening the sense of competition, adjusting the business structure, additional business outlets, expanding the scope of sales, and promote the increase in sales revenue. Such as a department store sales revenue than last year, an increase of 296.4 million yuan; Gudu five cross company than the previous year, an increase of 396.2 million yuan.
2. Expense level
The total circulation costs of the global business increased by 1.448 million yuan over the previous year, the level of costs rose by 0.82%, of which: ① transport and miscellaneous expenses increased by 13.1 million yuan; ② storage costs increased by 4.5 million yuan; ③ total wages of 3.1 million yuan; ④ welfare costs increased by 6.7 million yuan; ⑤ housing Leasing costs increased by 50.2 million yuan; ③ amortization of low-value consumables increased by 5.2 million yuan.
From the factors of change, mainly due to policy factors: ① adjusted the "three capitals", "a gold" ratio, so that the absolute value of the cost increased by 12.8 million yuan; ② adjusted the price of housing rental, so that the cost increased by 50.2 million yuan; (iii) the enterprise general wage adjustment, so that the cost of a relative increase of 80.9 million yuan. Deducting the impact of these three factors, the absolute amount of expenses for the period was 9.056 million yuan, a relative decrease of 10.02 million yuan over the previous year. The cost level was 6.7%, down 0.4% from the previous year.
3. Utilization of funds
At the end of the year, all the funds occupied amounted to × × × × million yuan, an increase of 28.7% over the previous year. Among them: the amount of commercial funds occupied × × × × million yuan, accounting for 55% of all liquidity, down 6.87% from the previous year. Settlement of funds accounted for × × × × million yuan, accounting for 3
1.8 percent, up 8.65 percent over the previous year. Among them: accounts receivable and other receivables increased by 548.1 million yuan over the previous year. Analyze the situation from the occupation of funds, the proportion of funds occupied by the serious unreasonable, should continue to strengthen the "triangular debt" clean-up work.
4. Profit situation
Enterprise profit than the previous year increased by × × × × × million yuan, the main factors are:
(1) the increase in factors: ① due to the sales revenue than the previous year increased by 804.3 million yuan, an increase in profit of 418,000 yuan; ② due to an increase of 0.52% in the gross profit margin than the previous year, so that the profit increased by 80 million yuan; ③ due to other revenues, an increase of 418,000 yuan. million yuan; ③ due to other income over the same period of 430,000 yuan, an increase of 42.7 million yuan in profit; ④ due to the amount of expenditure is less than the previous year's expenditure of 6.1 million yuan, an increase of 6.1 million yuan in profit.
(2) reducing factors: ① due to the level of costs than the previous year to increase 0.82%, so that the profit decreased by 105.6 million yuan; ② due to the tax rate of 0.04% than the previous year, so that the profit of less than 50,000 yuan; ③ due to the loss of property than the previous year, more than 16.8 million yuan, so that the profit decreased by 16.8 million yuan. The above two factors offset, the current year's profit amount of more than realized × × × × million yuan.
(C) the problems and recommendations
1. Funds occupied by the growth of too fast, the proportion of funds occupied by the settlement of a larger proportion, the proportion is out of proportion. In particular, other receivables and sales receivables have risen sharply, if not cleaned up in a timely manner, the economic benefits of the enterprise will have a great impact. Therefore, it is recommended that the leaders of the enterprises should pay attention to the units with more receivables, and the leaders should take the lead, draw out specialized personnel, set up a clearing group, and actively recover the receivables. Bonuses and salaries can also be linked to the recovery of loans to mobilize the enthusiasm of the recovery staff. At the same time, the manager of the enterprise is required to strictly control the management of goods sold on credit, to prevent new triangular debt.
2. Operating loss units have increased, the amount of loss is increasing. The bureau enterprise uncompensated losses as high as × × × million yuan, a substantial increase over the same period. It is recommended that all business leaders to strengthen the consolidation of loss-making enterprises, management, and do a good job of turning losses into profits.
3. The enterprises have different degrees of latent loss behavior. The Bureau's amortized expenses up to × × × × million yuan, pending liquidity losses of × × × × million yuan. It is recommended that the leadership of each enterprise to truly reflect the results of business operations, the treatment of the treatment, the write-off of the write-off, in order to truly reflect the results of business operations. The first financial statement analysis is mainly for the banking industry. The earliest financial statement analysis was primarily a credit analysis for bank reporting. It was a way for bankers to investigate and analyze the creditworthiness of lenders.
After the formation of capital markets and the development of profitability analysis, financial statement analysis from the main lending banks to serve investors.
After the development of corporate organizations, financial statement analysis was expanded from external analysis to internal analysis to improve internal management services.
Financial analysis based on corporate financial reports and other relevant information, the object of analysis is the financial position of the enterprise and operating results; reflecting the content of the business process of the pros and cons of the gains and losses and development trends; the ultimate goal is to understand the full range of business management and financial management of the situation, and the strengths and weaknesses of the enterprise's economic efficiency to make a systematic and reasonable evaluation. It is also a prerequisite for financial forecasting.
The use of financial analysis is mainly investors, managers and creditors, must meet the requirements of the main body of interest, to grasp the angle. Financial statement analysis is a cognitive process, usually can only find problems and can not provide answers to solve the problem, can only make an evaluation and can not send the status of the enterprise. So financial analysis is the means of detection.
First, the weakness of the enterprise financial analysis
First, the financial analysis is not enough attention, the management's attention to the financial analysis of the work of the huge impact. Secondly, the financial personnel lack of analytical ability, mainly in the use of analytical methods can not be skilled, the understanding of financial indicators is not deep enough, through the phenomenon of analysis of the essence of the ability is insufficient.
Third, the financial staff is biased towards accounting, insufficient understanding of business operations, can not effectively link the financial analysis and operation, so as to provide valuable information, so that the management of the financial management function gradually ignored.
The methods of financial analysis
The three main methods of analysis include trend analysis, ratio analysis, and factor analysis. The three methods are complementary and can be utilized in a comprehensive manner.
(a) on the trend analysis
The use of continuous financial information (2-10 years) comparison, to determine the direction, amount and magnitude of the increase or decrease. 1, the comparison of important financial indicators. Trends in total assets, sales revenue, profits for many consecutive years. 2. Comparison of accounting statements. Compare the balance sheet and income statement of two years or more. 3, the accounting statements of the composition of the project comparison. First calculate the composition of the ratio and then subtracted to see the change. Note: Calculation of the caliber to be basically the same before and after; eliminate the occasional factors; the use of the principle of exception, a significant change in the indicators for the focus of the analysis.
(2) on the ratio analysis
1, composition ratio. Balance sheet to total assets as a base, income statement to sales revenue as a base to calculate the proportion of each item in the total.
Composition ratio analysis table
Unit: million yuan
2, efficiency ratio. Mainly a comparison of inputs and outputs, such as the return on investment.
3, the relevant ratio. Related indicators to compare the ratio. Examination of the enterprise has a link to the relevant business arrangements are reasonable, such as gearing, to examine the solvency of the enterprise.
(C) on the factor analysis (focus)
Quantitatively determine the direction of the impact of the factors on the analysis of indicators and the degree of influence of a method. When multiple factors
factors have an impact on the analysis of indicators, the first assumption that each of the other factors remain unchanged, the order to determine the impact of each factor unit change.
The use of serial substitution and differential analysis. Learn to use difference analysis, which is a simplified form of chain substitution.
The use of factor analysis method of attention: the correlation of the factor decomposition, the sequence of factors alternative, the sequence of alternative chain, the results of the calculation of the hypothesis (manifested in different order of the results of different)
Example: the specific growth of income
III. strong> (a) Solvency analysis
Main introduction: current ratio, quick ratio, gearing ratio (debt-laden operating ratio), earned interest multiples
The use of indicators: short-term solvency analysis and long-term analysis
(b) Operating capacity analysis
Main introduction: current asset turnover capacity indicator business cycle = accounts receivable turnover days + inventory turnover days.
A single indicator can not show the situation, it must be compared and analyzed, including the comparison with the previous period, the comparison between enterprises.
(C) Profitability Analysis
The main introduction: net sales margin, gross sales margin, return on total assets (EBITDA), return on net assets (net profit).
Another introduction to the securities market commonly used indicators: earnings per share (net profit / total number of common shares at the end of the year); net assets per share (net assets at the end of the year / the number of common shares at the end of the year) price-earnings ratio and price-to-book ratio. The practical use of the two indicators.
(D) development capacity analysis
There are two main types of static analysis and dynamic analysis. Static analysis only analyzes the comparison of indicators with the base period; dynamic analysis emphasizes the growth inherent in the indicators.
The linkage of indicators - comprehensive analysis methods: DuPont Financial Analysis System (factor analysis between indicators, or factor analysis of return on net assets) and Wall weighting scoring method (comprehensive scoring).
How to use metrics with the idea of linkage: financial leverage. Use: total return on assets, gearing and return on net assets - financial risk. Comparative analysis of gross margin of sales reflects the competitiveness of goods; comparative analysis of turnover capacity indicators - the return of payments, product sales status. Development ability reflects the business cycle of the enterprise. Forecasting the profitability prospect of the enterprise, the comprehensive use of development indicators, gross margin indicators, financial leverage indicators. Tips on financial risk: macro environment and the financial situation of the enterprise.
Four, the limitations of financial analysis
First, the comparability of data is constrained by many factors. For example, calculation methods, valuation standards, time span and scale of operations.
Secondly, the truthfulness and reliability of the data is subject to subjective and human factors, and is greatly influenced by accounting methods and inflation.
Third, financial analysis is based on information from the past, with a lag, and the purpose of the analysis is to guide and plan for future business and financial activities.
"Regulations on Financial and Accounting Reports of Enterprises" (State Council Decree No. 287 of 2000) on the requirements of the financial statement:
Article 15 of the financial statement should at least explain the following: the basic situation of production and operation of the enterprise Profit realization and distribution of funds and turnover of funds increase or decrease
Other matters that have a significant impact on the financial position of the enterprise, operating results and cash flow. Other matters that have a significant impact on the enterprise's financial position, operating results and cash flow.
Part IV: Financial Analysis WorkflowFinancial Analysis Workflow
A financial analysis of the preparation of the flow chart
Second, financial analysis of the preparation of the steps:
Financial analysis is based on the enterprise financial statements and other information using specific methods. Financial analysis is based on the enterprise financial statements and other information, the use of specific methods to analyze and evaluate the financial position and operating results. Through the financial analysis can understand the completion of the business indicators and year-on-year increase or decrease in the situation, to find problems in the management of the business management, for business management to provide a basis for decision-making. Financial analysis can be prepared according to the following steps:
The first step: the preliminary groundwork.
Collect, organize and analyze relevant business management information, including marketing measures, important meeting content, etc., statistics, records related to analysis data.
Step 2: Preparation of financial analysis schedule
1, fill in the month, modify the financial analysis schedule in the same period, the previous period of the corresponding financial data. 2, the next month before the 3rd, the relevant financial data, accounting statements and other audit confirmation, into the GS system to generate financial analysis schedule, the operation is as follows:
Generate statement operation process: enter the GS system → financial accounting → statement → statement operation → open the statement → calculate the table → save the statement → export the statement (the specific operation process refer to the general ledger statement position workflow).
The third step: the preparation of the body of the financial analysis
(a) General overview: this part of the analysis of the body of the overview, the purpose is to provide a general understanding of the reader. A brief overview of the marketing results achieved during the period of financial analysis, focusing on the increase or decrease in operating results for the period.
(B) analysis of relevant financial indicators:
1, the completion of the main financial economic indicators:
(1) a brief description of the amount of sales revenue including tax for the period, the period over the same period of increase or decrease in the amount of increase or decrease over the same period of the proportion of increase or decrease in the proportion of change
change in the larger can be summarized in a brief description of the main reasons.
(2) Briefly describe the gross profit margin excluding tax for the period, the gross profit margin excluding tax for the period over the same period and the percentage increase or decrease, can briefly summarize the main reasons for the large difference.
(3) Briefly describe the amount of gross profit including tax for the period, the amount of gross profit including tax increased or decreased over the same period and the percentage of increase or decrease over the same period. (4) Briefly describe the total expenses for the period, the total expenses over the same period of the increase or decrease in the change, excluding tax expense ratio over the same period of the percentage increase or decrease. Excluding non-comparable factors, calculate the actual expense ratio of the same caliber for the period over the same period, the percentage increase or decrease. (5) Briefly summarize the profit from other operations for the period, and the increase or decrease over the same period. (6) Briefly describe the amount of realized statement of profit for the period, and its increase or decrease over the same period of change; excluding tax profit margin for the period, and its increase or decrease over the same period of percentage.
2, the assessment of the completion of the indicators
From the effective sales, gross margin, operating assessment of profit, cost budget implementation of the four aspects, according to the table of business responsibility for the completion of the target and the cost of the budget implementation of the table in the data respectively, a brief description of the cumulative completion of the four indicators of the actual completion of the full-year plan compared with the issued.
3, sales analysis:
(1) summarize the main business measures taken during the period such as: renovation and transformation of the cargo area, holiday promotions and efforts, the adjustment of commodity structure, brand and cargo optimization and combination of efforts, the introduction of domestic and foreign famous brands of efforts, as well as the combination of business, the adjustment of the layout of the function, the improvement of the management model, the change of sales strategy and so on on the impact of sales to be analyzed. The impact on sales is analyzed.
(2) summarize the analysis of the total sales of the period, including tax, daily sales, supermarkets, stores, statistics out of the amount of customer traffic, customer unit price, and the above data compared with the same period.
(3) in-depth analysis of sales revenue by supermarkets, stores, respectively. Analysis of supermarket sales in various shopping malls, stores sales in various shopping malls; analysis of sales in various shopping malls over the same period of large changes in the reasons for a more intuitive analysis of sales revenue, can be visualized through the form of charts.
Chart 1: the malls sales ratio chart
Chart 2: the malls sales over the same period than the chart
4, gross margin (excluding tax) analysis:
to gross margin year-on-year increase or decrease in the situation as the basis for the two aspects of the sales revenue and cost of goods sold to start, combined with the enterprise's current operating conditions as well as The mall's sales strategy and the competitive environment of the surrounding market, etc., to analyze the main reasons affecting the change in gross profit margin. The starting points are as follows: First, from the impact of sales revenue pricing, sales, changes in business mix, changes in business practices, etc., to analyze the impact on gross margin; second, from the impact of the cost of goods sold to analyze the rate of deduction, promotional share of the proportion of the changes in the book. Gross margin changes should be analyzed to find out the reasons for the changes. Gross margin analysis can be combined with the form of charts. Analysis steps are as follows:
(1) a general analysis of the gross profit margin for the period, and compared with the same period of increase or decrease. Gross profit
rate of change, you can analyze the following aspects: First, the analysis of supermarkets, stores, the proportion of sales changes in the gross profit rate changes; Second, according to the supermarkets, stores were analyzed over the same period of increase or decrease in the percentage of change, and summarize the main reasons for the formation.
(2) combined with the relevant charts subdivided into malls for detailed analysis of gross margins. Can be compared from the actual gross profit rate and the same period and the actual gross profit rate and plan to compare the two parts, which is compared with the same period for the focus of the analysis. According to different shopping malls, the gross profit rate over the same period of increase or decrease in large changes should be combined with the main reasons for its formation of a comprehensive analysis.
5, the cost of expenditure analysis:
First of all, the total analysis of the total cost of the period, the incidence of three expenses; secondly, respectively, according to the three costs listed in the main cost items, year-on-year increase or decrease in the amount of increase or decrease. Changes in costs to be analyzed to focus on finding the reasons for the change, such as: operating expenses in the employee wages and insurance premiums increased over the same period, the reasons can be from the proportion of formal employees whether to increase, whether the base salary of the staff to increase and other factors to start; and then, such as, management costs in the depreciation of business equipment over the same period of time to reduce the reasons for the change in accounting policy, some of the depreciation of business equipment has been due to result in this The reason can be from whether the change of accounting policy, part of the depreciation of business equipment has expired, resulting in this expense decreased over the same period.
6, profit analysis:
First of all, the overall analysis of profits, summarizing the completion of the total profit. Secondly, through the operating profit, other business profits, expenses, taxes and surcharges and other items of the increase or decrease in changes in the degree of profitability and profitability of the reasons for change and other aspects of a comprehensive analysis.
7, assets and liabilities analysis:
(1) analysis of assets
Asset composition analysis refers to the proportion of various types of assets to the total amount of assets, or constitute the proportion of each item of assets to the proportion of such assets, usually expressed in terms of the composition ratio. Through the analysis of the composition of assets
analysis can understand the distribution and composition of assets, whether to meet the needs of the operation of various types of assets.
Asset composition should focus on inventory and capital status analysis:
① General analysis of the inventory situation, and through structural analysis, supermarkets, stores, according to the distribution, distribution of the amount and proportion of the analysis.
② distribution analysis of distribution inventory. According to the distribution of distribution inventory in the malls, according to the distribution of inventory in the malls accounted for the proportion of the size, combined with the relevant categories of goods to analyze the distribution of inventory. The malls accounted for a large proportion of the distribution of goods should be analyzed to form the main reason.
③ Average inventory occupancy, inventory turnover times over the same period of increase or decrease. According to the inventory occupied funds, analyze the inventory turnover and the degree of impact on the enterprise funds.
④ overdue inventory analysis, according to the distribution of overdue inventory in each shopping mall, combined with the relevant categories of overdue goods, analyze the distribution of overdue inventory and the reasons for its formation.
(2) Liability analysis:
Mainly analyze the debt burden of the enterprise, the structure of the debt changes, according to the "balance sheet ratio", "current ratio" and other indicators over the same period of time, to analyze the rational degree of the capital structure and the ability of the enterprise to repay the debt. The rationality of the degree of enterprise solvency and the strength of enterprise solvency, as well as the level of enterprise income to ensure the degree of solvency.
(3) work recommendations
Through the analysis of the indicators, combined with the actual operating conditions of the unit and the need to improve the management, targeted practical, effective work recommendations or improvement measures, so that financial analysis allows leaders to understand the current state of the enterprise, so as to promote the continuous improvement of the level of corporate management.
Third, the financial analysis of the report
Financial analysts need to analyze the schedule of data, the table between the audit relationship and analysis of other financial information involved in the review, the reviewer audit, the person in charge of the financial gatekeepers, the analysis of the 5th of each month, before 17
time in the form of an electronic document sent to the Department of Finance, before the 15th of each month, the paper financial analysis. Before the 15th of each month, the paper financial analysis will be sent to the Ministry of Finance for archiving.
Part V: Financial Analysis Specialist Job DescriptionFinancial Analysis Specialist Job Description
I. Requirements:
1. two years of relevant work experience;
2. proficient in financial management processes, familiar with various organizational forms of corporate financial management work, familiar with budget management.
3. solid expertise in finance and tax, strong analytical skills, data processing ability, and proficiency in the use of various office software;
4. strong communication, coordination skills and teamwork;
5. proficiency in the use of computers, financial software and office software;
6. a person with a good sense of humor and a good sense of humor and a good sense of humor and a good sense of humor.
6. honesty, integrity, strong principles, dedication and responsibility, meticulous work, with good professional ethics and strong executive force.
Second, the job description:
1. Collect financial data and business data of the enterprise and various functional departments, establish a database of the industry in general and the operating conditions of the same industry, and provide financial analysis reports on time to support the enterprise's various financial analysis work;
2. According to the work arrangement of the head of the financial analysis, to the According to the work arrangement of financial analysis supervisor, analyze the financial data and business data from profitability, solvency, operational efficiency and other aspects, and provide corresponding analysis report;
3. Assist in completing the financial analysis in the feasibility analysis of the project, and provide relevant financial advice and recommendations;
4. Regularly summarize the implementation of the budget of income budget, expense budget, and other budgets, and analyze the reasons for the difference between the actual income and budget, and analyze the reasons for the difference between the actual income and budget, and provide relevant financial advice and recommendations. The actual income and budget differences in the reasons, while the existence of differences in the budget system and the impact of the capital plan for predictive analysis;
5. On time to complete the leadership of other related work.
Third, the assessment indicators
1. assessment frequency: annual
2. assessment subject: financial director, financial analysis manager
3. assessment indicators: the rate of on-time submission of the financial analysis report, financial analysis of the number of errors in the data, the leadership and the satisfaction of the relevant personnel
;