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财务分析是会计工作的重点一环.它的目的和作用,是为了改善企业经营管理,提高经济效益.过去,为了向上面交差,分折比较肤浅,找到了薄弱环节,但缺乏改进措施.随着经济形势的发展,要求财务分析的内容要逐步深入,形式要灵活多样.我们采取了定期和不定期相结合,文字和口头相结合,一般和重点相结合的方式.分析的形式有书面文字分析,会议讨论分析,个别交谈分析.分析的内容有:进度分析,保本期分析,库存结构分析,商品销售分析,采购进货分析,费用分析等.通过财务分析并采取积极措施,对提高企业经济效益的作用是很明显的.1982年1——10月全公司纯销售额已完成年计划的94.73%,比上年同期增长16.62%;流动资金周转118天,比计划快2天,比上年同期快51天;费用水平比计划低0.21%,因利率调整因素,比上年同期上升0.44%;利润已
Financial analysis is an important part of accounting work. Its purpose and role is to improve business management and improve economic efficiency. In the past, in order to meet the above, the division was relatively shallow, and weak links were found, but there was no improvement measure. With the development of the economic situation, it is required that the contents of financial analysis be gradually deepened and the forms should be flexible. We have adopted a combination of regular and irregular periods, a combination of words and oralities, and a combination of general and important points. The forms of analysis are written words. Analysis, meeting discussion and analysis, individual conversation analysis. The content of the analysis includes: progress analysis, analysis of capital preservation period, inventory structure analysis, commodity sales analysis, purchase purchase analysis, cost analysis, etc. Through financial analysis and take active measures to improve the enterprise The effect of economic benefits is obvious. From January to October in 1982, company-wide net sales have reached 94.73% of the annual plan, an increase of 16.62% over the same period of the previous year; liquidity was turned over 118 days, 2 days faster than the plan. The same period last year was 51 days faster; the cost level was 0.21% lower than the plan, due to interest rate adjustment factors, an increase of 0.44% over the same period of last year;