(a) "financial management" subjects:
Comparative analysis is a very important financial indicator, mainly aimed at the analysis and interpretation of financial statements. Comparative analysis of important financial indicators is as follows:
Fixed base period dynamic ratio = analysis period amount/fixed base period amount * 100%
Chain-on-chain dynamic ratio = analysis period amount/previous period amount * 100%
Comparison of accounting statements: the increase or decrease amount (absolute amount) and the increase or decrease range (percentage) of the same indicator in different periods.
Comparison of project composition in accounting statements: take an overall indicator in financial statements as 100% (generally total assets, don't forget liabilities+owner's equity at this time), then calculate the percentage of the overall indicator, compare the growth and change, and judge the growth trend.
(2) Problems needing attention
1, and the indicator caliber of each period must be consistent; (If you want to compare three tables, you must calculate the time period value of the balance sheet, because the balance sheet is a time table and the other two tables are time period tables. )
2. Eliminate sporadic projects and use data to reflect the real production and operation.
3. Focus on the analysis of important indicators.
The above includes an overview of comparative analysis of financial management, which mainly uses numerical values to analyze financial statements. This chapter also includes trend analysis, structure analysis and quality analysis. Candidates need to spend a little energy reviewing this chapter. Compare several analytical methods to deepen memory.
To sum up, I have a certain understanding of the formula and purpose of comparative analysis, hoping to help all candidates.