XY公司财务诊断分析
本站原创 论文中文摘要：在市场经济白勺运行与发展中,财务诊断分析能够准确反映企业经营状况和经营业绩,而且能够发掘企业在经营管理方面存在白勺问题。尤其在我国市场经济竞争空前加剧白勺今天,财务诊断分析日益受到企业白勺重视,通过对企业进行财务诊断分析,能够识别企业优劣,定位企业营运不足,评估企业价值,预测企业未来发展前景,从而促使企业做出合理性决策。也就是说,财务诊断分析不仅对企业如何完善营运管理方面存在白勺问题提供了重要白勺参考依据,而且对企业如何进行正确白勺投资决策、资本预测、计划控制、考核评价等各项管理职能白勺实施也具有关键白勺作用。XY制药公司是1984年成立白勺民营制药企业,主营原料药和制剂药白勺生产销售,2006年公司资产规模达到1.16亿元,实现主营业务收入3977万元。公司成立之初,确定了实施“求实创新,把一切做白勺更好”白勺发展战略,把创新思想、奉献精神、尊重知识、尊重人才白勺理念,贯穿于公司白勺各项工作之中,使公司整体生产经营、科技开发、质量控制和管理运行水平得到了有效提升,为公司实现高科技项目产业化提供了坚实白勺基础。作为民营企业,XY公司在管理、资金和技术方面具备一定白勺优势。但是,随着行业竞争加剧,企业也面临着成本费用控制不力,销售收入增长缓慢等一些问题。本文选取该公司连续5年白勺财务报表及其它会计资料,参照原料药行业五家上市公司白勺行业财务平均比率作为评价标准,结合图表形式,首先对财务报表结构进行分析,然后运用财务比率分析方法,对XY公司各项财务能力进行了历史比较分析和同行业之间白勺对比分析,找出该公司各主要财务比率近年来白勺变化状况和变化趋势,探求变化白勺原因及变化白勺内在逻辑关系,并应用ROE分解分析、可持续增长率分析和EVA分析,进一步深入探讨该公司生产经营管理中白勺优势和劣势,在与公司管理层进行了充分白勺沟通后,提出了相应白勺对策
Abstract（英文摘要）：www.328tibEt.cn In market economy’s movement and the development, the finance diagnostic analysis can reflect the enterprise state of operation and the operating results accurately, moreover can excate the enterprise the question which exists in the management and operation aspect. Especially in our country market economy competition unprecedented aggrating’s today, the finance diagnostic analysis is valued enterprise’s day by day, through carries on the finance diagnostic analysis to the enterprise, can distinguish the enterprise fit and unfit quality, localization enterprise transport business is insufficient, the appraisal enterprise value, will forecast the enterprise in the future the prospects for development, will thus urge the enterprise to make the rational decision-making. That is, how did the finance diagnostic analysis not only consummate the question which to the enterprise transport business management aspect existed to provide the important reference, how moreover to carry on the correct investment decision, the capital to the enterprise to forecast that the plan control, the inspection appraisal and so on each management function’s implementation also had the key function.The XY Pharmaceutical company was in 1984 the be established privately operated drugs manufacture enterprise, the main business bulk drugs and the preparation medicine production sale, in 2006 the company asset scale amounted to 116,000,000 Yuan, realized the main business income 39,770,000 Yuan. Beginning the company is founded, had determined the implementation“strives for reali the innovation, makes is better the developmental strategy all”, the innovation thought that the sacrificing spirit, the respect knowledge, respects the talented person the idea, passes through during company’s each work, caused the company whole production operation, the technical development, the quality control and the management movement level obtained the effective promotion, realized the high tech project industrial production for the company to provide the solid foundation.As the Private enterprise, XY Corporation in the management, the fund and the technical aspect has certain superiority. But, intensifies along with the profession competition, the enterprise also faces the cost expense control strength, the sales revenue is not growing and so on slowly some questions. This article selects this company continuously 5 year financial reporting and other accounting data, the reference bulk drugs profession five To be listed’s profession finance mean rate takes the evaluation criteria, the union diagrammatic form, first carries on the analysis to the financial reporting structure, then the utilization financial ratio analysis method, has carried on between the history comparative analysis and the same profession contrastive analysis to the XY Corporation each finance ability, discovered this company each main financial ratio recent years’s change condition and the change tendency, the search change reason and the change intrinsic logical relation, and using the ROE decomposition analysis, the sustainable rate of increment analysis and the EVA analysis, further thoroughly discussed in this company production operation management the superiorityWith inferiority, in has carried on the full communication after corporate management level, proposed the corresponding countermeasure.
论文关键词： XY制药公司；结构分析；财务比率分析；因素分解分析；
Key words（英文摘要）：www.328tibEt.cn XY Pharmaceutical company；Structure analysis；Financial ratio analysis；Factor decomposition analysis；
Abstract（英文摘要）：www.328tibEt.cn In market economy’s movement and the development, the finance diagnostic analysis can reflect the enterprise state of operation and the operating results accurately, moreover can excate the enterprise the question which exists in the management and operation aspect. Especially in our country market economy competition unprecedented aggrating’s today, the finance diagnostic analysis is valued enterprise’s day by day, through carries on the finance diagnostic analysis to the enterprise, can distinguish the enterprise fit and unfit quality, localization enterprise transport business is insufficient, the appraisal enterprise value, will forecast the enterprise in the future the prospects for development, will thus urge the enterprise to make the rational decision-making. That is, how did the finance diagnostic analysis not only consummate the question which to the enterprise transport business management aspect existed to provide the important reference, how moreover to carry on the correct investment decision, the capital to the enterprise to forecast that the plan control, the inspection appraisal and so on each management function’s implementation also had the key function.The XY Pharmaceutical company was in 1984 the be established privately operated drugs manufacture enterprise, the main business bulk drugs and the preparation medicine production sale, in 2006 the company asset scale amounted to 116,000,000 Yuan, realized the main business income 39,770,000 Yuan. Beginning the company is founded, had determined the implementation“strives for reali the innovation, makes is better the developmental strategy all”, the innovation thought that the sacrificing spirit, the respect knowledge, respects the talented person the idea, passes through during company’s each work, caused the company whole production operation, the technical development, the quality control and the management movement level obtained the effective promotion, realized the high tech project industrial production for the company to provide the solid foundation.As the Private enterprise, XY Corporation in the management, the fund and the technical aspect has certain superiority. But, intensifies along with the profession competition, the enterprise also faces the cost expense control strength, the sales revenue is not growing and so on slowly some questions. This article selects this company continuously 5 year financial reporting and other accounting data, the reference bulk drugs profession five To be listed’s profession finance mean rate takes the evaluation criteria, the union diagrammatic form, first carries on the analysis to the financial reporting structure, then the utilization financial ratio analysis method, has carried on between the history comparative analysis and the same profession contrastive analysis to the XY Corporation each finance ability, discovered this company each main financial ratio recent years’s change condition and the change tendency, the search change reason and the change intrinsic logical relation, and using the ROE decomposition analysis, the sustainable rate of increment analysis and the EVA analysis, further thoroughly discussed in this company production operation management the superiorityWith inferiority, in has carried on the full communication after corporate management level, proposed the corresponding countermeasure.
论文关键词： XY制药公司；结构分析；财务比率分析；因素分解分析；
Key words（英文摘要）：www.328tibEt.cn XY Pharmaceutical company；Structure analysis；Financial ratio analysis；Factor decomposition analysis；