公司经营分析体系方案第2页共23页编号：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23页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.........................................................................................................................
