How to establish financial report management syste

2022-07-31
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How do group enterprises formulate financial report management system

financial report analysis? Large enterprises generally have this position and have their own format template. However, the leaders generally don't pay much attention to the reports they make. At most, every time the consulting company comes, they can provide ready-made reports to the consulting company, and specifically tell us that our financial analysis is still good. If you look at it carefully, it's just that the rates and ratios set in the financial management framework have no meaning. When leaders use them, they also use them at the year-end staff meeting and the summary meeting. What does it reflect? What's the problem behind it? Hum, don't blame me. I don't know finance. I just prevaricate. What is the real financial analysis? The author believes that the key to telling the decision-making level of the company what you know and what you want to tell with the shortest thing is to make a response layer by layer in the future, rather than accounting statements, reflecting the past facts (some are still distorted facts), and to reflect future management decisions on the basis of analyzing the past. The purpose of financial analysis is to promote the group enterprise and its subordinate holding industry sub groups to focus on the business objectives, tap the existing potential, find out the gaps and existing problems, and take effective measures to ensure the realization of the overall business objectives of the company

financial analysis is highly personalized, including different leadership personalities and knowledge structures, and different reports are required. From the perspective of a relatively popular reporting model, this paper is applicable to group enterprises and their holding industry sub groups

I. preparation time requirements

for the preparation of financial analysis reports, the financial departments of each industrial sub group shall prepare annual, quarterly and monthly financial statements at the end of each year, quarter and month according to the unified deployment of the group enterprise financial center, collect the analysis data provided by other departments, compare various analysis indicators, analyze the differences, find out the reasons, and put forward improvement measures and suggestions to strengthen management. The financial analysis report of each industrial sub group shall be submitted within the specified time. The quarterly financial analysis report shall be submitted to the group enterprise financial center within 15 days of the next month at the end of the quarter, and the annual financial analysis report shall be submitted within 20 days after the year

II. Principles and requirements to be followed

the financial score is closely related to product quality and personal safety. The analysis report takes the financial statements and other data as the basis and starting point, and adopts the comparative analysis method. For example, compared with the plan and the actual situation of the same period of the previous year, it systematically analyzes and evaluates the company's past and current operating results, financial status and changes. The financial analysis should follow the principle of "difference - cause analysis - recommended measures", Finally, the financial analysis report will be formed

framework of financial analysis report: report contents - Important Tips - Report Summary - specific analysis - Summary of key problems and suggestions for corresponding improvement measures

report contents...

important tips...

report summary...

...................................

key issues summary and corresponding improvement measures on the one hand are to track and report the implementation of the issues in the previous report, and at the same time, focus on the key issues revealed in the "specific analysis" of this report, in order to centralize the scattered analysis and impress the leaders again

III. financial analysis report using

financial analysis report can provide strong financial support for the management decision-making of the company's leadership. It is an internal statement of each company and belongs to the company's internal financial information, which can only be fully grasped by the company's senior leaders

in principle, the financial analysis report of the industrial sub group can only be inquired and mastered by the head of the financial department of the industrial sub group, the deputy general manager in charge, the general manager, the manager of the financial center of the group, the manager of the audit department, the Deputy General Manager in charge, the general manager and the chairman of the board. If the functional department of the industrial sub group needs to query the information of the financial analysis report, it shall be approved by the general manager of the industrial sub group

the financial analysis report is an important written material for the regular financial analysis meeting. Each industrial sub group must hold regular financial analysis meetings once a quarter and in the middle of the next month at the end of the quarter. The meeting is presided over by the general manager and attended by leaders of all departments and relevant personnel. The analysis is mainly conducted by the financial department and supplemented by other relevant departments. The spokesman shall analyze the completion of relevant indicators, find out the main reasons and key links, and put forward rectification measures

the financial center of the group enterprise shall complete the summary and arrangement of the financial analysis report reported according to the experimental instruments of the subordinate industrial sub groups within ten days, and the general manager shall preside over the financial analysis meeting of the group enterprise, form the minutes of the meeting for the problems existing in each industrial sub group and the measures and suggestions to solve the problems, and issue them for implementation. The semi annual and annual financial analysis shall be reported to the board of directors of the group

IV Examples of bar boxes for industry analysis

industry development status...

customer status...

supplier status...

competitor status...

potential market entrants...

threat of substitutes...

opportunities and threats...

......................... It is necessary to properly deal with the risks of technical trade measures...

analysis of the company's financial support for competitive strategies and major measures...

v The basic analysis framework adopts the traditional DuPont analysis method. If the financial personnel are mature, the improved DuPont analysis method can be used to separate the financial assets from the operating assets

return on capital...

analysis of sales profit margin...

analyze the historical comparison of the company's various costs and expenses in the sales revenue ratio and the comparison with competitors according to the income statement: the increase and decrease of sales costs (raw materials, wages, manufacturing expenses), financial expenses, sales expenses, management expenses, taxes, profits in the previous period, and the change of their proportion in the sales revenue, and analyze and explain the reasons for the change, And put forward suggestions for improvement

analysis of asset turnover rate....

total asset turnover rate....

turnover rate of working capital....

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VI. financial analysis suggestions of each department

suggestions to the market department....

suggestions to the production department....

the microcomputer controlled bolt tension and torsion tester can detect torque, maximum torque, yield point torque, torsional strength Suggestions from the axial force and other technical development departments............

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VII. Financial forecast

sales volume and sales forecast

sales cost forecast..

sales profit margin forecast....

sales expense forecast.... (end)

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