The wave of market economy shocked two market mains, the "Game Rules" of the Yinsheng Faces requires enterprises to have their own economic activities, in-depth analysis of business economic activities is "Homework" must be completed. Since the publication, this book has been new, the system is more complete, the exemplary is more complete, and the practicality is very popular. In accordance with the changes in the economic environment of my country, the laws and regulations is constantly perfect, the requirements of the company's management level continue to revise this book. The amended main content is to re-writing of the "Economic Benefits of Enterprise Economic Benefits" and changed to "Enterprise Performance Evaluation", and has changed according to the relevant content of the entire book according to the current system.
Chapter 1 Total theory
The research object, role and content of enterprise economic activity analysis
Second section of the principle, basis, classification and step
of the third section of the third section
Thinking and practice
Chapter 2 Market Analysis
The first section affects market product supply and demand factors
2 Market Supply and Dynamics Analysis
Section 3 Consumption Structure Classification
Section 4 Market share analysis
thinking and practice
Chapter 3 Fund analysis
First provisioning prediction analysis / p>
2 capital cost analysis
Section 3 Fund structure analysis
Section 4 Funds Practice Analysis
Thinking and Exercise < / p>
Chapter 4 Asset Analysis
First Advantages Fixed Asset Analysis
2 Intangible Asset Analysis
Section 3 Long-term Cost Analysis
Section 4 Flow Asset Analysis
Thinking and Exercise
Chapter 5 Production Analysis
First Production Decision Analysis
2 Production Process Analysis
Section 3 Product Yield and Variety Analysis
Section 4 Production Conditions
Chapter 6 Product Cost Analysis
First Product Cost Prediction Analysis
Section 2 All Product Cost Analysis
Three-section comparable to product cost analysis
Section 4 Product unit cost analysis
Section 5 Main technical economic indicators change on unit product costs
thinking And practicing
Chapter 7 Product Circulation Analysis
Chapter 8 Financial Analysis
Chapter 9 Enterprise Performance Evaluation
The content of economic activity analysis is mainly dependent on the characteristics of the national economy and the nature of the enterprise business. In industrial companies, there is usually a production analysis, cost analysis, sales and profit analysis, and fund analysis, and the economic effect analysis of special fund projects. 1 production analysis. Including production equalization, product production, product variety, product quality and production kits and fixed assets utilization, material supply and utilization, labor productivity, labor productivity, etc. are analyzed by various dominant factors. 2 Cost analysis. It mainly includes analyzing the implementation of production cost budget, allocated analysis of all commercial products cost plan, which can be analyzed by the cost of product cost reduction, and the main product unit cost analysis, major technical economic indicators change to cost analysis, And product cost function analysis. 3 Sales and profit analysis. Including product sales and product sales profits, other sales profits, business balances, and analysis of profit distribution. 4 funding analysis. It mainly includes general analysis of funds and funds occupancy conditions, analysis of fixed funds, analysis, analysis of flow rates, analysis of liquid profit rate, and analysis of yield rate ratio. In commercial enterprises, except for funds, profit analysis, commodity circulation analysis and analysis of commodity circulation fees.
can be divided into economic activity analysis, workshop or departmental economic activity analysis, team or cabinet; according to requirements can be divided into synthesis Analysis, typical analysis and special analysis; according to time can be divided into periodic analysis and non-period analysis; according to the task can be divided into predictive analysis, the control analysis of the execution process in things, and afterward check analysis.
The analysis process is based on a large number of practical data. Through investigation and research, the loss of production and operation is summarized, and the process of teaching and guiding practice. The general procedure is: 1 designated topics, clear objects; 2 accounts, understand the situation; 3 verify the finishing, analyze research; 4 seize the key, identify the reason; 5 Evaluation gains and losses, propose recommendations.
Commonly used techniques include: 1 Contrast method, also known as comparative method. It is to compare the actual number of questions in the current period, comparison the actual number of the previous period, compare the history of the history of the company or the same industry advanced performance, etc., to find the gap, identify the reason. 2 ratio analysis method. It is made to change the comparison value into relative, calculated the ratio, and then perform a comparative analysis, and specific trend ratio analysis, constitute ratio analysis and correlation ratio analysis. 3 factor analysis. Specifically, there is a chain alternative, the difference calculation method and linear planning method. The chain alternative is also called the factor replacement method, which is reasonably arranged by several interconnected factors that affect a certain indicator, sequentially regarding one of the factors as a variable, other factors are considered unchanged, alternatively, to calculate Method for the degree of influence of each factor on the change of the indicator. The order of reasonably scheduled factors is the prerequisite for use this method. Different results are obtained because of the alternative order of transform factors. The difference calculation method is a simplified form of the chain alternative, which calculates the difference between the factors on the change of the index variations with the difference between the actual number of factors and the base (plan number or other contrast value). The linear planning method is to interact with each other, mutual constraints into a certain mathematical model to solve, and give a method of restricting the optimal solution (see linear planning model).
In China, some companies regularly hold economic activity analysis meetings, by the factory manager or manager, the total accountant, the financial accounting department, the economic accountant and the employee representatives. It is a combination of professional analysis and mass analysis, leadership inspection and combination of mass supervision.