财务管理chapter 6

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1、SchoolofManagementinHUSTChapter6FinancialStatementAnalysisSchoolofManagementinHUSTFinancialStatementAnalysislFinancialStatementslAPossibleFrameworkforAnalysislRatioAnalysislTrendAnalysislCommon-SizeandIndexAnalysisCopyrightã2001Prentice-Hall,Inc.1Fundamentalso

2、fFinancialManagement,11/ebyVanHorneandWachowicz.SlidespreparedbyWuXiaolanSchoolofManagementinHUSTUsesofFinancialStatementInformationlInternaluses:ØperformanceevaluationØplanningforthefuturelExternaluses:ØevaluationbyoutsidepartiesØevaluationofmaincompetitorsØi

3、dentifyingpotentialtakeovertargetsCopyrightã2001Prentice-Hall,Inc.2FundamentalsofFinancialManagement,11/ebyVanHorneandWachowicz.SlidespreparedbyWuXiaolanSchoolofManagementinHUSTExamplesofInternalUsesofStatementAnalysislPlan--Focusonassessingthecurrentfinancial

4、positionandevaluatingpotentialfirmopportunities.lControl--Focusonreturnoninvestmentforvariousassetsandassetefficiency.lUnderstand--Focusonunderstandinghowsuppliersoffundsanalyzethefirm.Copyrightã2001Prentice-Hall,Inc.3FundamentalsofFinancialManagement,11/ebyVa

5、nHorneandWachowicz.SlidespreparedbyWuXiaolanSchoolofManagementinHUSTExamplesofExternalUsesofStatementAnalysislTradeCreditors--Focusontheliquidityofthefirm.lBondholders--Focusonthelong-termcashflowofthefirm.lShareholders--Focusontheprofitabilityandlong-termheal

6、thofthefirm.Copyrightã2001Prentice-Hall,Inc.4FundamentalsofFinancialManagement,11/ebyVanHorneandWachowicz.SlidespreparedbyWuXiaolanSchoolofManagementinHUSTPrimaryTypesofFinancialStatementslBalanceSheetØAsummaryofafirm’sfinancialpositiononagivendatethatshowstot

7、alassets=totalliabilities+owners’equity.lIncomeStatementØAsummaryofafirm’srevenuesandexpensesoveraspecifiedperiod,endingwithnetincomeorlossfortheperiod.Revenue–Expenses≡IncomeCopyrightã2001Prentice-Hall,Inc.5FundamentalsofFinancialManagement,11/ebyVanHorneandW

8、achowicz.SlidespreparedbyWuXiaolanSchoolofManagementinHUSTTheBalanceSheetNetWorkingCurrentLiabilitiesCurrentCapitalAssetsLong-TermDebtFixedAssets1.Tangiblefixedassets2.Intangiblefi