公司经营分析体系方案目录第一章财务报告分析...........................................................31.1财务报表分析的框架....................................................31.2财务分析的具体内容....................................................41.2.1财务报表重要科目增减变化..........................................41.2.2主要财务指标的完成情况............................................51.2.3基本财务比率分析.................................................61.2.4财务总体状况分析及评价...........................................81.2.5专项分析........................................................101.2.5.1销售收入分析..............................................101.2.5.2产品销售成本...............................................101.2.5.3期间费用..................................................111.2.5.4销售毛利和净利润..........................................131.2.5.5应收账款..................................................131.2.5.6应付帐款...................................................141.2.5.7存货......................................................151.3小结.................................................................15第二章价值链分析............................................................152.1价值链分析的框架.....................................................152.2价值链分析的具体内容.................................................162.2.1主体活动分析....................................................162.2.1.1内部后勤..................................................162.2.1.2生产经营..................................................162.2.1.3外部后勤..................................................172.2.1.4市场营销..................................................172.2.1.5服务.......................................................182.2.2支持活动.........................................................182.2.2.1采购.......................................................182.2.2.2人力资源...................................................192.2.2.3研究开发...................................................192.2.2.4基础设施...................................................20第三章外部环境分析..........................................................203.1任务环境分析.........................................................203.1.1供应商的讨价还价能力............................................203.1.2潜在进入者分析...................................................213.1.3替代品的威胁.....................................................213.1.4买方的讨价还价能力...............................................213.1.5现有竞争对手之间的竞争...........................................213.2宏观环境分析.........................................................223.2.1经济.............................................................22第2页共21页主要财务指标完成情况表基本财务比率分析财务报表重要科目增减变动表问题分析结论财务总体状况分析及评价专项分析雷达分析方法销售收入产品销售成本期间费用毛利润、净利润应收账款应付账款存货编号：时间：2021年x月x日书山有路勤为径，学海无涯苦作舟页码：第2页共21页3.2.2人口/社会文化力量................................................223.2.3政治/法律力量....................................................223.2.4技术力量.........................................................22第一章财务报告分析1.1财务报表分析的框架1.2财务分析的具体内容1.2.1...
