某公司月度季度经营管理财务报告课件

SBU投资管理体系之一

月度/季度经营管理财务报告一.报表体系二.经营分析体系三.预测体系战略管理部2002年4月DL-ZLB-SBU-20020401附件一D'LongStrategicMgt.Dept.1D'LongStrategicMgt.Dept.

SBU投资管理体系之一

月度/季度经营管理财务报告一.D’LongstrategicMgt.Dept.DL-ZLB-SBU-200204011.SBU每月从分子公司收取财务报表和分析，汇总股份公司的财务报告和分析后，报股东财务部，SBU按月召开经营分析例会2.战略管理部配合SBU按季做财务分析和经营管理综合分析，由SBU的董事长/总经理向股东报告，并按照季度考核3.SBU分子公司的报表需要分子公司的总经理签字，SBU的报表需要董事长/总经理签字4.本报告/报表格式为示范性，SBU可以发挥和创新，力求达到要表达的目的。报告制度和要求D'LongStrategicMgt.Dept.2D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.D’LongstrategicMgt.Dept.DL-ZD’LongstrategicMgt.Dept.一.报表体系1.报表分类2.基本报表3.分析类报表二.经营分析体系三.预测体系DL-ZLB-SBU-20020401D'LongStrategicMgt.Dept.3D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.D’LongstrategicMgt.Dept.一.报1.报表分类D’LongstrategicMgt.Dept.DL-ZLB-SBU-20020401D'LongStrategicMgt.Dept.4D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.1.报表分类D’LongstrategicMgt.DeD’LongstrategicMgt.Dept.DL-ZLB-SBU-20020401D'LongStrategicMgt.Dept.5D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.D’LongstrategicMgt.Dept.DL-ZD’LongstrategicMgt.Dept.2.基本报表DL-ZLB-SBU-20020401D'LongStrategicMgt.Dept.6D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.D’LongstrategicMgt.Dept.2.基D’LongstrategicMgt.Dept.DL-ZLB-SBU-20020401D'LongStrategicMgt.Dept.7D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.D’LongstrategicMgt.Dept.DL-ZD’LongstrategicMgt.Dept.DL-ZLB-SBU-20020401D'LongStrategicMgt.Dept.8D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.D’LongstrategicMgt.Dept.DL-ZD’LongstrategicMgt.Dept.DL-ZLB-SBU-20020401D'LongStrategicMgt.Dept.9D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.D’LongstrategicMgt.Dept.DL-ZD’LongstrategicMgt.Dept.DL-ZLB-SBU-20020401制造费用明细表D'LongStrategicMgt.Dept.10D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.D’LongstrategicMgt.Dept.DL-ZD’LongstrategicMgt.Dept.DL-ZLB-SBU-20020401管理费用明细表D'LongStrategicMgt.Dept.11D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.D’LongstrategicMgt.Dept.DL-ZD’LongstrategicMgt.Dept.DL-ZLB-SBU-20020401销售费用明细表D'LongStrategicMgt.Dept.12D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.D’LongstrategicMgt.Dept.DL-ZD’LongstrategicMgt.Dept.DL-ZLB-SBU-20020401财务费用明细表D'LongStrategicMgt.Dept.13D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.D’LongstrategicMgt.Dept.DL-ZD’LongstrategicMgt.Dept.DL-ZLB-SBU-20020401D'LongStrategicMgt.Dept.14D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.D’LongstrategicMgt.Dept.DL-ZD’LongstrategicMgt.Dept.DL-ZLB-SBU-20020401D'LongStrategicMgt.Dept.15D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.D’LongstrategicMgt.Dept.DL-ZD’LongstrategicMgt.Dept.DL-ZLB-SBU-20020401D'LongStrategicMgt.Dept.16D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.D’LongstrategicMgt.Dept.DL-ZD’LongstrategicMgt.Dept.DL-ZLB-SBU-20020401D'LongStrategicMgt.Dept.17D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.D’LongstrategicMgt.Dept.DL-ZD’LongstrategicMgt.Dept.DL-ZLB-SBU-20020401D'LongStrategicMgt.Dept.18D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.D’LongstrategicMgt.Dept.DL-ZD’LongstrategicMgt.Dept.3.分析类报表DL-ZLB-SBU-20020401D'LongStrategicMgt.Dept.19D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.D’LongstrategicMgt.Dept.3.分D’LongstrategicMgt.Dept.DL-ZLB-SBU-20020401D'LongStrategicMgt.Dept.20D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.D’LongstrategicMgt.Dept.DL-ZD’LongstrategicMgt.Dept.DL-ZLB-SBU-20020401D'LongStrategicMgt.Dept.21D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.D’LongstrategicMgt.Dept.DL-ZD’LongstrategicMgt.Dept.DL-ZLB-SBU-20020401D'LongStrategicMgt.Dept.22D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.D’LongstrategicMgt.Dept.DL-ZD’LongstrategicMgt.Dept.DL-ZLB-SBU-20020401D'LongStrategicMgt.Dept.23D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.D’LongstrategicMgt.Dept.DL-ZD’LongstrategicMgt.Dept.DL-ZLB-SBU-20020401D'LongStrategicMgt.Dept.24D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.D’LongstrategicMgt.Dept.DL-ZD’LongstrategicMgt.Dept.DL-ZLB-SBU-20020401D'LongStrategicMgt.Dept.25D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.D’LongstrategicMgt.Dept.DL-ZD’LongstrategicMgt.Dept.DL-ZLB-SBU-20020401D'LongStrategicMgt.Dept.26D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.D’LongstrategicMgt.Dept.DL-ZD’LongstrategicMgt.Dept.DL-ZLB-SBU-20020401D'LongStrategicMgt.Dept.27D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.D’LongstrategicMgt.Dept.DL-ZD’LongstrategicMgt.Dept.DL-ZLB-SBU-20020401D'LongStrategicMgt.Dept.28D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.D’LongstrategicMgt.Dept.DL-ZD’LongstrategicMgt.Dept.DL-ZLB-SBU-20020401D'LongStrategicMgt.Dept.29D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.D’LongstrategicMgt.Dept.DL-ZD’LongstrategicMgt.Dept.DL-ZLB-SBU-20020401D'LongStrategicMgt.Dept.30D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.D’LongstrategicMgt.Dept.DL-ZD’LongstrategicMgt.Dept.DL-ZLB-SBU-20020401D'LongStrategicMgt.Dept.31D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.D’LongstrategicMgt.Dept.DL-ZD’LongstrategicMgt.Dept.DL-ZLB-SBU-20020401D’LongstrategicMgt.Dept.一.报表体系二.经营分析体系1.损益分析2.资产运营分析3.现金流量分析4.关键因素分析三.预测体系DL-ZLB-SBU-20020401D'LongStrategicMgt.Dept.32D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.D’LongstrategicMgt.Dept.DL-ZD’LongstrategicMgt.Dept.DL-ZLB-SBU-200204011.损益分析（可以加注图表）D'LongStrategicMgt.Dept.33D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.D’LongstrategicMgt.Dept.DL-Z收入汇总表一月份二月份三月份产品A产品B产品C合计产品A产品B产品C合计产品A产品B产品C合计销售增长率%销售成本销售利润占销售额的比例%SG&A支出EBIT占销售额的比例%外部净利息支出税前收入所得税支出净利润占销售额的比例%EBITDA占销售额的比例%D’LongstrategicMgt.Dept.DL-ZLB-SBU-20020401按产品细分（可以加注图表）D'LongStrategicMgt.Dept.34D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.收入汇总表一月份二月份三月份产品A产品B产品C合计产品A产D’LongstrategicMgt.Dept.DL-ZLB-SBU-20020401市场和销售分析（饼图或柱状图）按产品分按区域市场分按销售渠道分新产品D'LongStrategicMgt.Dept.35D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.D’LongstrategicMgt.Dept.DL-ZD’LongstrategicMgt.Dept.DL-ZLB-SBU-20020401生产情况分析（生产能力、设备利用率、质量合格率、退货率、农业种植等）（可以加注图表）D'LongStrategicMgt.Dept.36D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.D’LongstrategicMgt.Dept.DL-ZD’LongstrategicMgt.Dept.DL-ZLB-SBU-20020401单一产品成本分析D'LongStrategicMgt.Dept.37D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.D’LongstrategicMgt.Dept.DL-ZD’LongstrategicMgt.Dept.DL-ZLB-SBU-20020401重大降成本活动和效果1.采购活动2.管理费用3.产品质量提高4.技术进步、资产处置、利用率提高、税收优惠等（可以加注图表）D'LongStrategicMgt.Dept.38D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.D’LongstrategicMgt.Dept.DL-ZD’LongstrategicMgt.Dept.DL-ZLB-SBU-20020401资本项下的关键因素（1）投资资金到为和短缺（2）流动资金的调峰和调动（3）股利政策（4）（可以加注图表）D'LongStrategicMgt.Dept.39D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.D’LongstrategicMgt.Dept.DL-ZD’LongstrategicMgt.Dept.DL-ZLB-SBU-200204012.资产运营分析（可以加注图表）D'LongStrategicMgt.Dept.40D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.D’LongstrategicMgt.Dept.DL-ZD’LongstrategicMgt.Dept.DL-ZLB-SBU-20020401应收款帐龄分析和应收款管理制度存货结构分析和存货管理制度（可以加注图表）D'LongStrategicMgt.Dept.41D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.D’LongstrategicMgt.Dept.DL-ZD’LongstrategicMgt.Dept.DL-ZLB-SBU-20020401重大资产处置重大投资（资产、股权）（可以加注图表）D'LongStrategicMgt.Dept.42D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.D’LongstrategicMgt.Dept.DL-ZD’LongstrategicMgt.Dept.DL-ZLB-SBU-200204013.现金流量分析D'LongStrategicMgt.Dept.43D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.D’LongstrategicMgt.Dept.DL-ZD’LongstrategicMgt.Dept.DL-ZLB-SBU-20020401D'LongStrategicMgt.Dept.44D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.D’LongstrategicMgt.Dept.DL-ZD’LongstrategicMgt.Dept.DL-ZLB-SBU-200204014.关键因素分析（1）战略规划、年度经营计划编制进展（用表格形式）（2）行业研究进展（用表格形式）D'LongStrategicMgt.Dept.45D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.D’LongstrategicMgt.Dept.DL-ZD’LongstrategicMgt.Dept.DL-ZLB-SBU-20020401（3）并购、租赁、股权转让活动（用表格形式）（4）整合、退出活动（用表格形式）D'LongStrategicMgt.Dept.46D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.D’LongstrategicMgt.Dept.DL-ZD’LongstrategicMgt.Dept.DL-ZLB-SBU-20020401（5）整合效益评估（用图表形式）（6）核心竞争力和竞争对手研究（可以加注图表）D'LongStrategicMgt.Dept.47D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.D’LongstrategicMgt.Dept.DL-ZD’LongstrategicMgt.Dept.DL-ZLB-SBU-20020401（7）分子公司的投资管理体系（法人智力结构、董事会的职能等）（8）公司流程和制度及执行情况（9）考核激励机制的落实（10）人力资源配备和使用（可以加注图表）D'LongStrategicMgt.Dept.48D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.D’LongstrategicMgt.Dept.DL-ZD’LongstrategicMgt.Dept.DL-ZLB-SBU-20020401一季度经营分析总结（可以加注图表）D'LongStrategicMgt.Dept.49D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.D’LongstrategicMgt.Dept.DL-ZD’LongstrategicMgt.Dept.DL-ZLB-SBU-20020401D’LongstrategicMgt.Dept.DL-ZLB-SBU-20020401D’LongstrategicMgt.Dept.一.报表体系二.经营分析体系三.预测体系1.损益预测2.资产负债预测3.现金流量预测4.现金预测DL-ZLB-SBU-20020401D'LongStrategicMgt.Dept.50D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.D’LongstrategicMgt.Dept.DL-ZD’LongstrategicMgt.Dept.DL-ZLB-SBU-20020401损益预测D'LongStrategicMgt.Dept.51D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.D’LongstrategicMgt.Dept.DL-ZD’LongstrategicMgt.Dept.DL-ZLB-SBU-20020401D'LongStrategicMgt.Dept.52D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.D’LongstrategicMgt.Dept.DL-ZD’LongstrategicMgt.Dept.DL-ZLB-SBU-20020401销售预测D'LongStrategicMgt.Dept.53D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.D’LongstrategicMgt.Dept.DL-ZD’LongstrategicMgt.Dept.DL-ZLB-SBU-20020401资产负债预测D'LongStrategicMgt.Dept.54D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.D’LongstrategicMgt.Dept.DL-ZD’LongstrategicMgt.Dept.DL-ZLB-SBU-20020401现金流量预测D'LongStrategicMgt.Dept.55D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.D’LongstrategicMgt.Dept.DL-ZD’LongstrategicMgt.Dept.DL-ZLB-SBU-20020401现金预测D'LongStrategicMgt.Dept.56D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.D’LongstrategicMgt.Dept.DL-ZD’LongstrategicMgt.Dept.DL-ZLB-SBU-20020401总结D'LongStrategicMgt.Dept.57D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.D’LongstrategicMgt.Dept.DL-ZD’LongstrategicMgt.Dept.DL-ZLB-SBU-20020401D'LongStrategicMgt.Dept.58D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.D’LongstrategicMgt.Dept.DL-Z

SBU投资管理体系之一

月度/季度经营管理财务报告一.报表体系二.经营分析体系三.预测体系战略管理部2002年4月DL-ZLB-SBU-20020401附件一D'LongStrategicMgt.Dept.59D'LongStrategicMgt.Dept.

SBU投资管理体系之一

月度/季度经营管理财务报告一.D’LongstrategicMgt.Dept.DL-ZLB-SBU-200204011.SBU每月从分子公司收取财务报表和分析，汇总股份公司的财务报告和分析后，报股东财务部，SBU按月召开经营分析例会2.战略管理部配合SBU按季做财务分析和经营管理综合分析，由SBU的董事长/总经理向股东报告，并按照季度考核3.SBU分子公司的报表需要分子公司的总经理签字，SBU的报表需要董事长/总经理签字4.本报告/报表格式为示范性，SBU可以发挥和创新，力求达到要表达的目的。报告制度和要求D'LongStrategicMgt.Dept.60D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.D’LongstrategicMgt.Dept.DL-ZD’LongstrategicMgt.Dept.一.报表体系1.报表分类2.基本报表3.分析类报表二.经营分析体系三.预测体系DL-ZLB-SBU-20020401D'LongStrategicMgt.Dept.61D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.D’LongstrategicMgt.Dept.一.报1.报表分类D’LongstrategicMgt.Dept.DL-ZLB-SBU-20020401D'LongStrategicMgt.Dept.62D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.1.报表分类D’LongstrategicMgt.DeD’LongstrategicMgt.Dept.DL-ZLB-SBU-20020401D'LongStrategicMgt.Dept.63D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.D’LongstrategicMgt.Dept.DL-ZD’LongstrategicMgt.Dept.2.基本报表DL-ZLB-SBU-20020401D'LongStrategicMgt.Dept.64D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.D’LongstrategicMgt.Dept.2.基D’LongstrategicMgt.Dept.DL-ZLB-SBU-20020401D'LongStrategicMgt.Dept.65D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.D’LongstrategicMgt.Dept.DL-ZD’LongstrategicMgt.Dept.DL-ZLB-SBU-20020401D'LongStrategicMgt.Dept.66D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.D’LongstrategicMgt.Dept.DL-ZD’LongstrategicMgt.Dept.DL-ZLB-SBU-20020401D'LongStrategicMgt.Dept.67D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.D’LongstrategicMgt.Dept.DL-ZD’LongstrategicMgt.Dept.DL-ZLB-SBU-20020401制造费用明细表D'LongStrategicMgt.Dept.68D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.D’LongstrategicMgt.Dept.DL-ZD’LongstrategicMgt.Dept.DL-ZLB-SBU-20020401管理费用明细表D'LongStrategicMgt.Dept.69D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.D’LongstrategicMgt.Dept.DL-ZD’LongstrategicMgt.Dept.DL-ZLB-SBU-20020401销售费用明细表D'LongStrategicMgt.Dept.70D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.D’LongstrategicMgt.Dept.DL-ZD’LongstrategicMgt.Dept.DL-ZLB-SBU-20020401财务费用明细表D'LongStrategicMgt.Dept.71D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.D’LongstrategicMgt.Dept.DL-ZD’LongstrategicMgt.Dept.DL-ZLB-SBU-20020401D'LongStrategicMgt.Dept.72D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.D’LongstrategicMgt.Dept.DL-ZD’LongstrategicMgt.Dept.DL-ZLB-SBU-20020401D'LongStrategicMgt.Dept.73D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.D’LongstrategicMgt.Dept.DL-ZD’LongstrategicMgt.Dept.DL-ZLB-SBU-20020401D'LongStrategicMgt.Dept.74D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.D’LongstrategicMgt.Dept.DL-ZD’LongstrategicMgt.Dept.DL-ZLB-SBU-20020401D'LongStrategicMgt.Dept.75D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.D’LongstrategicMgt.Dept.DL-ZD’LongstrategicMgt.Dept.DL-ZLB-SBU-20020401D'LongStrategicMgt.Dept.76D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.D’LongstrategicMgt.Dept.DL-ZD’LongstrategicMgt.Dept.3.分析类报表DL-ZLB-SBU-20020401D'LongStrategicMgt.Dept.77D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.D’LongstrategicMgt.Dept.3.分D’LongstrategicMgt.Dept.DL-ZLB-SBU-20020401D'LongStrategicMgt.Dept.78D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.D’LongstrategicMgt.Dept.DL-ZD’LongstrategicMgt.Dept.DL-ZLB-SBU-20020401D'LongStrategicMgt.Dept.79D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.D’LongstrategicMgt.Dept.DL-ZD’LongstrategicMgt.Dept.DL-ZLB-SBU-20020401D'LongStrategicMgt.Dept.80D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.D’LongstrategicMgt.Dept.DL-ZD’LongstrategicMgt.Dept.DL-ZLB-SBU-20020401D'LongStrategicMgt.Dept.81D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.D’LongstrategicMgt.Dept.DL-ZD’LongstrategicMgt.Dept.DL-ZLB-SBU-20020401D'LongStrategicMgt.Dept.82D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.D’LongstrategicMgt.Dept.DL-ZD’LongstrategicMgt.Dept.DL-ZLB-SBU-20020401D'LongStrategicMgt.Dept.83D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.D’LongstrategicMgt.Dept.DL-ZD’LongstrategicMgt.Dept.DL-ZLB-SBU-20020401D'LongStrategicMgt.Dept.84D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.D’LongstrategicMgt.Dept.DL-ZD’LongstrategicMgt.Dept.DL-ZLB-SBU-20020401D'LongStrategicMgt.Dept.85D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.D’LongstrategicMgt.Dept.DL-ZD’LongstrategicMgt.Dept.DL-ZLB-SBU-20020401D'LongStrategicMgt.Dept.86D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.D’LongstrategicMgt.Dept.DL-ZD’LongstrategicMgt.Dept.DL-ZLB-SBU-20020401D'LongStrategicMgt.Dept.87D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.D’LongstrategicMgt.Dept.DL-ZD’LongstrategicMgt.Dept.DL-ZLB-SBU-20020401D'LongStrategicMgt.Dept.88D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.D’LongstrategicMgt.Dept.DL-ZD’LongstrategicMgt.Dept.DL-ZLB-SBU-20020401D'LongStrategicMgt.Dept.89D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.D’LongstrategicMgt.Dept.DL-ZD’LongstrategicMgt.Dept.DL-ZLB-SBU-20020401D’LongstrategicMgt.Dept.一.报表体系二.经营分析体系1.损益分析2.资产运营分析3.现金流量分析4.关键因素分析三.预测体系DL-ZLB-SBU-20020401D'LongStrategicMgt.Dept.90D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.D’LongstrategicMgt.Dept.DL-ZD’LongstrategicMgt.Dept.DL-ZLB-SBU-200204011.损益分析（可以加注图表）D'LongStrategicMgt.Dept.91D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.D’LongstrategicMgt.Dept.DL-Z收入汇总表一月份二月份三月份产品A产品B产品C合计产品A产品B产品C合计产品A产品B产品C合计销售增长率%销售成本销售利润占销售额的比例%SG&A支出EBIT占销售额的比例%外部净利息支出税前收入所得税支出净利润占销售额的比例%EBITDA占销售额的比例%D’LongstrategicMgt.Dept.DL-ZLB-SBU-20020401按产品细分（可以加注图表）D'LongStrategicMgt.Dept.92D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.收入汇总表一月份二月份三月份产品A产品B产品C合计产品A产D’LongstrategicMgt.Dept.DL-ZLB-SBU-20020401市场和销售分析（饼图或柱状图）按产品分按区域市场分按销售渠道分新产品D'LongStrategicMgt.Dept.93D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.D’LongstrategicMgt.Dept.DL-ZD’LongstrategicMgt.Dept.DL-ZLB-SBU-20020401生产情况分析（生产能力、设备利用率、质量合格率、退货率、农业种植等）（可以加注图表）D'LongStrategicMgt.Dept.94D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.D’LongstrategicMgt.Dept.DL-ZD’LongstrategicMgt.Dept.DL-ZLB-SBU-20020401单一产品成本分析D'LongStrategicMgt.Dept.95D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.D’LongstrategicMgt.Dept.DL-ZD’LongstrategicMgt.Dept.DL-ZLB-SBU-20020401重大降成本活动和效果1.采购活动2.管理费用3.产品质量提高4.技术进步、资产处置、利用率提高、税收优惠等（可以加注图表）D'LongStrategicMgt.Dept.96D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.D’LongstrategicMgt.Dept.DL-ZD’LongstrategicMgt.Dept.DL-ZLB-SBU-20020401资本项下的关键因素（1）投资资金到为和短缺（2）流动资金的调峰和调动（3）股利政策（4）（可以加注图表）D'LongStrategicMgt.Dept.97D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.D’LongstrategicMgt.Dept.DL-ZD’LongstrategicMgt.Dept.DL-ZLB-SBU-200204012.资产运营分析（可以加注图表）D'LongStrategicMgt.Dept.98D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.D’LongstrategicMgt.Dept.DL-ZD’LongstrategicMgt.Dept.DL-ZLB-SBU-20020401应收款帐龄分析和应收款管理制度存货结构分析和存货管理制度（可以加注图表）D'LongStrategicMgt.Dept.99D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.D’LongstrategicMgt.Dept.DL-ZD’LongstrategicMgt.Dept.DL-ZLB-SBU-20020401重大资产处置重大投资（资产、股权）（可以加注图表）D'LongStrategicMgt.Dept.100D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.D’LongstrategicMgt.Dept.DL-ZD’LongstrategicMgt.Dept.DL-ZLB-SBU-200204013.现金流量分析D'LongStrategicMgt.Dept.101D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.D’LongstrategicMgt.Dept.DL-ZD’LongstrategicMgt.Dept.DL-ZLB-SBU-20020401D'LongStrategicMgt.Dept.102D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.D’LongstrategicMgt.Dept.DL-ZD’LongstrategicMgt.Dept.DL-ZLB-SBU-200204014.关键因素分析（1）战略规划、年度经营计划编制进展（用表格形式）（2）行业研究进展（用表格形式）D'LongStrategicMgt.Dept.103D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.D’LongstrategicMgt.Dept.DL-ZD’LongstrategicMgt.Dept.DL-ZLB-SBU-20020401（3）并购、租赁、股权转让活动（用表格形式）（4）整合、退出活动（用表格形式）D'LongStrategicMgt.Dept.104D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.D’LongstrategicMgt.Dept.DL-ZD’LongstrategicMgt.Dept.DL-ZLB-SBU-20020401（5）整合效益评估（用图表形式）（6）核心竞争力和竞争对手研究（可以加注图表）D'LongStrategicMgt.Dept.105D'LongStr