SBU投資管理-月、季度經(jīng)營財務(wù)報告

SBU投資管理體系系之一月度/季度經(jīng)經(jīng)營管理財務(wù)務(wù)報告一.報表體體系二.經(jīng)營分分析體系三.預(yù)測體體系戰(zhàn)略管理部2002年4月DL-ZLB-SBU-20020401附件一D'LongStrategicMgt.Dept.1D'LongStrategicMgt.Dept.D’LongstrategicMgt.Dept.DL-ZLB-SBU-200204011.SBU每月從從分子公司收收取財務(wù)報表表和分析，匯匯總股份公司司的財務(wù)報告告和分析后，，報股東財務(wù)務(wù)部，SBU按月召開經(jīng)經(jīng)營分析例會會2.戰(zhàn)略管管理部配合SBU按季做做財務(wù)分析和和經(jīng)營管理綜綜合分析，由由SBU的董董事長/總經(jīng)經(jīng)理向股東報報告，并按照照季度考核3.SBU分分子公司的報報表需要分子子公司的總經(jīng)經(jīng)理簽字，SBU的報表表需要董事長長/總經(jīng)理簽簽字4.本報告/報表格式為為示范性，SBU可以發(fā)發(fā)揮和創(chuàng)新，，力求達(dá)到要要表達(dá)的目的的。報告制度和要要求D'LongStrategicMgt.Dept.2D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.D’LongstrategicMgt.Dept.一.報表體系1.報表分類2.基本報表3.分析類報表二.經(jīng)營分分析體系三.預(yù)測體體系DL-ZLB-SBU-20020401D'LongStrategicMgt.Dept.3D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.1.報表分分類D’LongstrategicMgt.Dept.DL-ZLB-SBU-20020401D'LongStrategicMgt.Dept.4D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.D’LongstrategicMgt.Dept.DL-ZLB-SBU-20020401D'LongStrategicMgt.Dept.5D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.D’LongstrategicMgt.Dept.2.基本報表DL-ZLB-SBU-20020401D'LongStrategicMgt.Dept.6D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.D’LongstrategicMgt.Dept.DL-ZLB-SBU-20020401D'LongStrategicMgt.Dept.7D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.D’LongstrategicMgt.Dept.DL-ZLB-SBU-20020401D'LongStrategicMgt.Dept.8D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.D’LongstrategicMgt.Dept.DL-ZLB-SBU-20020401D'LongStrategicMgt.Dept.9D'LongStrategicMgt.Dept.D’’LongStrategicMgt.Dept.D’’LongstrategicMgt.Dept.DL-ZLB-SBU-20020401制造造費費用用明明細(xì)細(xì)表表D'LongStrategicMgt.Dept.10D'LongStrategicMgt.Dept.D’’LongStrategicMgt.Dept.D’’LongstrategicMgt.Dept.DL-ZLB-SBU-20020401管理理費費用用明明細(xì)細(xì)表表D'LongStrategicMgt.Dept.11D'LongStrategicMgt.Dept.D’’LongStrategicMgt.Dept.D’’LongstrategicMgt.Dept.DL-ZLB-SBU-20020401銷售售費費用用明明細(xì)細(xì)表表D'LongStrategicMgt.Dept.12D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.D’LongstrategicMgt.Dept.DL-ZLB-SBU-20020401財務(wù)費用用明細(xì)表表D'LongStrategicMgt.Dept.13D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.D’LongstrategicMgt.Dept.DL-ZLB-SBU-20020401D'LongStrategicMgt.Dept.14D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.D’LongstrategicMgt.Dept.DL-ZLB-SBU-20020401D'LongStrategicMgt.Dept.15D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.D’LongstrategicMgt.Dept.DL-ZLB-SBU-20020401D'LongStrategicMgt.Dept.16D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.D’LongstrategicMgt.Dept.DL-ZLB-SBU-20020401D'LongStrategicMgt.Dept.17D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.D’LongstrategicMgt.Dept.DL-ZLB-SBU-20020401D'LongStrategicMgt.Dept.18D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.D’LongstrategicMgt.Dept.3.分析類報報表DL-ZLB-SBU-20020401D'LongStrategicMgt.Dept.19D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.D’LongstrategicMgt.Dept.DL-ZLB-SBU-20020401D'LongStrategicMgt.Dept.20D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.D’LongstrategicMgt.Dept.DL-ZLB-SBU-20020401D'LongStrategicMgt.Dept.21D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.D’LongstrategicMgt.Dept.DL-ZLB-SBU-20020401D'LongStrategicMgt.Dept.22D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.D’LongstrategicMgt.Dept.DL-ZLB-SBU-20020401D'LongStrategicMgt.Dept.23D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.D’LongstrategicMgt.Dept.DL-ZLB-SBU-20020401D'LongStrategicMgt.Dept.24D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.D’LongstrategicMgt.Dept.DL-ZLB-SBU-20020401D'LongStrategicMgt.Dept.25D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.D’LongstrategicMgt.Dept.DL-ZLB-SBU-20020401D'LongStrategicMgt.Dept.26D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.D’LongstrategicMgt.Dept.DL-ZLB-SBU-20020401D'LongStrategicMgt.Dept.27D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.D’LongstrategicMgt.Dept.DL-ZLB-SBU-20020401D'LongStrategicMgt.Dept.28D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.D’LongstrategicMgt.Dept.DL-ZLB-SBU-20020401D'LongStrategicMgt.Dept.29D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.D’LongstrategicMgt.Dept.DL-ZLB-SBU-20020401D'LongStrategicMgt.Dept.30D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.D’LongstrategicMgt.Dept.DL-ZLB-SBU-20020401D'LongStrategicMgt.Dept.31D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.D’LongstrategicMgt.Dept.DL-ZLB-SBU-20020401D’LongstrategicMgt.Dept.一.報表體系二.經(jīng)營營分析體系系1.損益分析2.資產(chǎn)運營分分析3.現(xiàn)金流量分分析4.關(guān)鍵因素分分析三.預(yù)測測體系DL-ZLB-SBU-20020401D'LongStrategicMgt.Dept.32D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.D’LongstrategicMgt.Dept.DL-ZLB-SBU-200204011.損益益分析（可以加注注圖表）D'LongStrategicMgt.Dept.33D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.收入?yún)R總表一月份二月份三月份產(chǎn)品A產(chǎn)品B產(chǎn)品C合計產(chǎn)品A產(chǎn)品B產(chǎn)品C合計產(chǎn)品A產(chǎn)品B產(chǎn)品C合計銷售增長率%銷售成本銷售利潤占銷售額的比例%SG&A支出EBIT占銷售額的比例%外部凈利息支出稅前收入所得稅支出凈利潤占銷售額的比例%EBITDA占銷售額的比例%D’LongstrategicMgt.Dept.DL-ZLB-SBU-20020401按產(chǎn)品細(xì)分分（可以加注注圖表）D'LongStrategicMgt.Dept.34D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.D’LongstrategicMgt.Dept.DL-ZLB-SBU-20020401市場和銷售售分析（餅圖或柱柱狀圖）按產(chǎn)品分按區(qū)域市場場分按銷售渠道道分新產(chǎn)品D'LongStrategicMgt.Dept.35D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.D’LongstrategicMgt.Dept.DL-ZLB-SBU-20020401生產(chǎn)情況分分析（生產(chǎn)能力力、設(shè)備利利用率、質(zhì)質(zhì)量合格率率、退貨率率、農(nóng)業(yè)種種植等）（可以加注注圖表）D'LongStrategicMgt.Dept.36D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.D’LongstrategicMgt.Dept.DL-ZLB-SBU-20020401單一產(chǎn)品品成本分分析D'LongStrategicMgt.Dept.37D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.D’LongstrategicMgt.Dept.DL-ZLB-SBU-20020401重大降成成本活動動和效果果1.采采購活動動2.管管理費用用3.產(chǎn)產(chǎn)品質(zhì)量量提高4.技技術(shù)進步步、資產(chǎn)產(chǎn)處置、、利用率率提高、、稅收優(yōu)優(yōu)惠等（可以加加注圖表表）D'LongStrategicMgt.Dept.38D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.D’LongstrategicMgt.Dept.DL-ZLB-SBU-20020401資本項下下的關(guān)鍵鍵因素（1）投投資資金金到為和和短缺（2）流流動資金金的調(diào)峰峰和調(diào)動動（3）股股利政策策（4）（可以加加注圖表表）D'LongStrategicMgt.Dept.39D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.D’LongstrategicMgt.Dept.DL-ZLB-SBU-200204012.資資產(chǎn)運營營分析（可以加加注圖表表）D'LongStrategicMgt.Dept.40D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.D’LongstrategicMgt.Dept.DL-ZLB-SBU-20020401應(yīng)收款帳帳齡分析析和應(yīng)收收款管理理制度存貨結(jié)構(gòu)構(gòu)分析和和存貨管管理制度度（可以加加注圖表表）D'LongStrategicMgt.Dept.41D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.D’LongstrategicMgt.Dept.DL-ZLB-SBU-20020401重大資產(chǎn)產(chǎn)處置重大投資資（資產(chǎn)產(chǎn)、股權(quán)權(quán)）（可以加加注圖表表）D'LongStrategicMgt.Dept.42D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.D’LongstrategicMgt.Dept.DL-ZLB-SBU-200204013.現(xiàn)現(xiàn)金流量量分析D'LongStrategicMgt.Dept.43D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.D’LongstrategicMgt.Dept.DL-ZLB-SBU-20020401D'LongStrategicMgt.Dept.44D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.D’LongstrategicMgt.Dept.DL-ZLB-SBU-200204014.關(guān)鍵因因素分析（1）戰(zhàn)略規(guī)規(guī)劃、年度經(jīng)經(jīng)營計劃編制制進展（用表表格形式）（2）行業(yè)研研究進展（用用表格形式））D'LongStrategicMgt.Dept.45D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.D’LongstrategicMgt.Dept.DL-ZLB-SBU-20020401（3）并購、、租賃、股權(quán)權(quán)轉(zhuǎn)讓活動（（用表格形式式）（4）整合、、退出活動（（用表格形式式）D'LongStrategicMgt.Dept.46D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.D’LongstrategicMgt.Dept.DL-ZLB-SBU-20020401（5）整合效效益評估（用用圖表形式））（6）核心競競爭力和競爭爭對手研究（可以加注圖圖表）D'LongStrategicMgt.Dept.47D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.D’LongstrategicMgt.Dept.DL-ZLB-SBU-20020401（7）分子公公司的投資管管理體系（法法人智力結(jié)構(gòu)構(gòu)、董事會的的職能等）（8）公司流流程和制度及及執(zhí)行情況（9）考核激激勵機制的落落實（10）人力力資源配備和和使用（可以加注圖圖表）D'LongStrategicMgt.Dept.48D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.D’LongstrategicMgt.Dept.DL-ZLB-SBU-20020401一季度經(jīng)營分分析總結(jié)（可以加注圖圖表）D'LongStrategicMgt.Dept.49D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.D’LongstrategicMgt.Dept.DL-ZLB-SBU-20020401D’LongstrategicMgt.Dept.DL-ZLB-SBU-20020401D’LongstrategicMgt.Dept.一.報表體系二.經(jīng)營分分析體系三.預(yù)測體體系1.損益預(yù)預(yù)測2.資產(chǎn)負(fù)負(fù)債預(yù)測3.現(xiàn)金流流量預(yù)測4.現(xiàn)金預(yù)預(yù)測DL-ZLB-SBU-20020401D'LongStrategicMgt.Dept.50D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.D’LongstrategicMgt.Dept.DL-ZLB-SBU-20020401損益預(yù)測D'LongStrategicMgt.Dept.51D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.D’LongstrategicMgt.Dept.DL-ZLB-SB