公司经营分析体系方案目录第一章财务报告分析...............................................................................21.1财务报表分析的框架.....................................................................21.2财务分析的具体内容.....................................................................21.2.1财务报表重要科目增减变化.................................................21.2.2主要财务指标的完成情况.....................................................41.2.3基本财务比率分析.................................................................41.2.4财务总体状况分析及评价.....................................................51.2.5专项分析.................................................................................71.2.5.1销售收入分析.................................................................71.2.5.2产品销售成本.................................................................81.2.5.3期间费用.........................................................................81.2.5.4销售毛利和净利润.......................................................101.2.5.5应收账款.......................................................................111.2.5.6应付帐款.......................................................................111.2.5.7存货...............................................................................121.3小结...............................................................................................12第二章价值链分析.................................................................................122.1价值链分析的框架.......................................................................122.2价值链分析的具体内容...............................................................132.2.1主体活动分析.......................................................................13第2页共37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37页2.2.1.1内部后勤.......................................................................132.2.1.2生产经营.......................................................................132.2.1.3外部后勤.......................................................................142.2.1.4市场营销.......................................................................142.2.1.5服务...............................................................................152.2.2支持活动...............................................................................152.2.2.1采购...............................................................................152.2.2.2人力资源.......................................................................152.2.2.3研究开发.......................................................................162.2.2.4基础设施.......................................................................16第三章外部环境分析.............................................................................173.1任务环境分析...............................................................................173.1.1供应商的讨价还价能力.......................................................173.1.2潜在进入者分析...................................................................173.1.3替代品的威胁.......................................................................173.1.4买方的讨价还价能力...........................................................173.1.5现有...
