財務(wù)分析的意義——通過財務(wù)可以透視企業(yè)的一切經(jīng)營活動: The meaning of financial analysis—— can examine all the business activities of enterprises by finance: 企業(yè)所有活動的目標(biāo)和終結(jié)點是財務(wù),因而,通過財務(wù)分析可以看出企業(yè)存在的幾乎所有問題。 All activities’ objectives and end points of enterprises are finance, thus, almost all the problems of enterprises can be seen through financial analysis. 1. 財務(wù)分析是反映企業(yè)管理、經(jīng)營、決策能力的重要方面! Financial analysis is the important aspect that reflects the business management, operation, decision-making capacity! 2. 通過財務(wù)分析可以解析、透視企業(yè)的幾乎一切經(jīng)營活動! Almost all the business activities can be analyzed and examined through financial analysis! 3. 財務(wù)分析是銷售、生產(chǎn)、經(jīng)營、發(fā)展、戰(zhàn)略等決策的依據(jù)! Financial analysis is the basis of sales, production, management, development, strategy and other decision-makings! 4. 財務(wù)分析也是制訂下期計劃、預(yù)算,有效管理的重要方式手段! Financial analysis is also the important way of making the next plan, budget and effective management! 必須依賴一個完整的、現(xiàn)代化的、成功的財務(wù)分析體系!用數(shù)據(jù)管理公司 Must rely on a complete, modern and successful financial analysis system! Use the data to manage company 1. 戰(zhàn)略需要數(shù)字作依據(jù) Strategies need data as basis 2. 細節(jié)需要數(shù)字作說明 Details need data to explain 3. 經(jīng)營需要數(shù)據(jù)作評估 Operation needs data to evaluate 4. 管理需要數(shù)據(jù)作指南 Management needs data as guide 企業(yè)在財務(wù)分析方面通常存在的核心問題: Enterprises’ usual core problems in financial analysis: 1. 企業(yè)各層管理人員尤其是高層領(lǐng)導(dǎo)對財務(wù)分析的作用認識不夠,分析的目的不明確。沒有真正把財務(wù)管理與分析工作當(dāng)做企業(yè)管理的重要手段,沒有認識到財務(wù)分析是企業(yè)經(jīng)營管理的重要方法; Enterprises’ management personnel in every level especially the senior leadership is not enough understanding the function of financial analysis, the analysis purpose is not clear. They don’t really make the financial management and analysis as the important way of business management, don’t recognize that financial analysis is the important way of enterprise operation management; 2. 財務(wù)分析技術(shù)不夠。缺乏邏輯,不夠全面,主次不分明; Financial analysis skills are not enough. Lack of logic, not comprehensive, primary and secondary are not clear; 3. 只是純粹的財務(wù)數(shù)據(jù),沒有很好的與業(yè)務(wù)結(jié)合的業(yè)務(wù)數(shù)據(jù),如:銷售分析、采購分析,這樣對企業(yè)的業(yè)務(wù)發(fā)展和整體經(jīng)營分析起不到多大作用; Just purely financial data, are not well combined with business data, such as: sales analysis, purchase analysis, these will not do much for business development and overall management analysis; 4. 分析頻率不夠,時間太久,有的甚至半年、一年沒有一次完整的財務(wù)分析; The frequency of analysis is not enough, the time is too long, some even half a year, there is not a complete financial analysis in a year; 5. 財務(wù)人員與領(lǐng)導(dǎo)和其它管理者的溝通不夠,高層領(lǐng)導(dǎo)不是完全理解財務(wù)分析報告的內(nèi)容,財務(wù)分析很難對公司的運營起到指導(dǎo)與戰(zhàn)略作用。 The communication of financial staff with leadership and other managers is not enough, senior leadership is not fully understand the content of financial analysis report, the financial analysis is difficult to play a guiding and strategic role for the company’s operations
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