Financial evaluation is to analyze and calculate the financial benefits and expenses of the project, prepare financial statements, calculate financial indicators, and investigate the financial status of the project, such as profitability and solvency, according to the current national fiscal and taxation system and price system.
In financial evaluation, there are three differences between static indicators and dynamic indicators:
First of all, the overview of the two is different:
1. Overview of static indicators: statistical indicators calculated according to a unified caliber in a certain period or within a certain time and space.
2. Overview of dynamic indicators: the quantitative characteristics of phenomena in a certain spatial range at different times or the statistical indicators for comparing and calculating these quantitative characteristics at different times.
Second, their roles are different:
1. Function of static indicators: As the criterion for judging a project or scheme is that the sooner the funds are recovered, the better, it plays a certain role in the risk analysis of investment, that is, it can reflect the size of investment risk.
2. The role of dynamic indicators: because the economic benefits after investment recovery and the service life of the project are not considered in the calculation process of this indicator.
Third, they have different purposes:
1, the use of static indicators: it is suitable for evaluating short-term investment projects and projects with roughly equal annual returns. In addition, static evaluation indicators are often used in the overall evaluation of the program.
2. Application of dynamic indicators: Dynamic comparison indicators usually include growth, growth rate and development speed. Explain the level of total industrial output value achieved in each year.
Extended data:
Financial evaluation should pay attention to:
1. Strictly abide by the principle that the income corresponds to the calculation caliber of expenses. In the analysis, dynamic analysis should be given priority to, supplemented by static analysis.
2. Allocate costs and expenses correctly. First of all, we should pay attention to the fact that we can't allocate too many fixed expenses to a project, which will cover up the real situation of the project and bring errors to the product rectification strategy; Secondly, giving support policies to new projects in the development process can appropriately reduce the cost sharing ratio, ensure that they have lower prices, gain competitive advantages, and create conditions for their gradual growth.
3. On the basis of quantitative analysis, through the analysis of financial activities, considering the influence of non-econometric and non-economic factors, and on the basis of a specific analysis of an indicator, considering the comprehensive situation of the financial situation of the whole company, so as to find out the data obtained by key factors among many factors that affect the change of the analysis object.
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