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一、利润完成情况的分析例:某企业1981年利润完成情况检查表因素法的计算: 1、销售额增长增加利润=471,600×3.48％=16,400元 2、毛利率增长增加利润=2,971,600×1.06％=31,500元 3、费用水平下降增加利润=2,971,600×1.24％=36,900元 4、税金率下降增加利润=2,971,600×0.24％=7,100元根据上述因素法換算,找出了构成利润额超计划91,900元的因素,但财务分析必须根据上述方法提供的数据资料,进一步分析其内在原因,构成上述变化的主客观因素和业务经营活动变化情况,通过具体典
I. Analysis of Profit Completion Cases: Calculation of a company’s 1981 profit completion checklist factor method: 1. Increase in sales growth profit = 471,600 × 3.48% = 16,400 yuan 2. Gross profit margin increase increase profit = 2,971,600 × 1.06% = 31,500 yuan 3. Decrease in cost levels to increase profit = 2,971,600 x 1.24% = 36,900 yuan 4. Increase in tax rate to increase profit = 2,971,600 x 0.24% = 7,100 yuan Based on the above-mentioned factor method, the company found out that the amount of profit made was exceeding 91,900 yuan. Factors, but the financial analysis must be based on the data provided by the above methods to further analyze its internal causes, constitute the subjective and objective factors of the above changes and changes in business operations activities, through the specific code