某公司月度季度經(jīng)營管理財務(wù)報告課件

SBU投資管理體系之一

月度/季度經(jīng)營管理財務(wù)報告一.報表體系二.經(jīng)營分析體系三.預(yù)測體系戰(zhàn)略管理部2002年4月DL-ZLB-SBU-20020401附件一D'LongStrategicMgt.Dept.1D'LongStrategicMgt.Dept.

SBU投資管理體系之一

月度/季度經(jīng)營管理財務(wù)報告一.D’LongstrategicMgt.Dept.DL-ZLB-SBU-200204011.SBU每月從分子公司收取財務(wù)報表和分析，匯總股份公司的財務(wù)報告和分析后，報股東財務(wù)部，SBU按月召開經(jīng)營分析例會2.戰(zhàn)略管理部配合SBU按季做財務(wù)分析和經(jīng)營管理綜合分析，由SBU的董事長/總經(jīng)理向股東報告，并按照季度考核3.SBU分子公司的報表需要分子公司的總經(jīng)理簽字，SBU的報表需要董事長/總經(jīng)理簽字4.本報告/報表格式為示范性，SBU可以發(fā)揮和創(chuàng)新，力求達到要表達的目的。報告制度和要求D'LongStrategicMgt.Dept.2D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.D’LongstrategicMgt.Dept.DL-ZD’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)營分析體系三.預(yù)測體系DL-ZLB-SBU-20020401D'LongStrategicMgt.Dept.3D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.D’LongstrategicMgt.Dept.一.報1.報表分類D’LongstrategicMgt.Dept.DL-ZLB-SBU-20020401D'LongStrategicMgt.Dept.4D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.1.報表分類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.基本報表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制造費用明細表D'LongStrategicMgt.Dept.10D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.D’LongstrategicMgt.Dept.DL-ZD’LongstrategicMgt.Dept.DL-ZLB-SBU-20020401管理費用明細表D'LongStrategicMgt.Dept.11D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.D’LongstrategicMgt.Dept.DL-ZD’LongstrategicMgt.Dept.DL-ZLB-SBU-20020401銷售費用明細表D'LongStrategicMgt.Dept.12D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.D’LongstrategicMgt.Dept.DL-ZD’LongstrategicMgt.Dept.DL-ZLB-SBU-20020401財務(wù)費用明細表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.分析類報表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.報表體系二.經(jīng)營分析體系1.損益分析2.資產(chǎn)運營分析3.現(xiàn)金流量分析4.關(guān)鍵因素分析三.預(yù)測體系DL-ZLB-SBU-20020401D'LongStrategicMgt.Dept.32D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.D’LongstrategicMgt.Dept.DL-ZD’LongstrategicMgt.Dept.DL-ZLB-SBU-200204011.損益分析（可以加注圖表）D'LongStrategicMgt.Dept.33D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.D’LongstrategicMgt.Dept.DL-Z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)品細分（可以加注圖表）D'LongStrategicMgt.Dept.34D'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)D’LongstrategicMgt.Dept.DL-ZLB-SBU-20020401市場和銷售分析（餅圖或柱狀圖）按產(chǎn)品分按區(qū)域市場分按銷售渠道分新產(chǎn)品D'LongStrategicMgt.Dept.35D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.D’LongstrategicMgt.Dept.DL-ZD’LongstrategicMgt.Dept.DL-ZLB-SBU-20020401生產(chǎn)情況分析（生產(chǎn)能力、設(shè)備利用率、質(zhì)量合格率、退貨率、農(nóng)業(yè)種植等）（可以加注圖表）D'LongStrategicMgt.Dept.36D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.D’LongstrategicMgt.Dept.DL-ZD’LongstrategicMgt.Dept.DL-ZLB-SBU-20020401單一產(chǎn)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重大降成本活動和效果1.采購活動2.管理費用3.產(chǎn)品質(zhì)量提高4.技術(shù)進步、資產(chǎn)處置、利用率提高、稅收優(yōu)惠等（可以加注圖表）D'LongStrategicMgt.Dept.38D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.D’LongstrategicMgt.Dept.DL-ZD’LongstrategicMgt.Dept.DL-ZLB-SBU-20020401資本項下的關(guān)鍵因素（1）投資資金到為和短缺（2）流動資金的調(diào)峰和調(diào)動（3）股利政策（4）（可以加注圖表）D'LongStrategicMgt.Dept.39D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.D’LongstrategicMgt.Dept.DL-ZD’LongstrategicMgt.Dept.DL-ZLB-SBU-200204012.資產(chǎn)運營分析（可以加注圖表）D'LongStrategicMgt.Dept.40D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.D’LongstrategicMgt.Dept.DL-ZD’LongstrategicMgt.Dept.DL-ZLB-SBU-20020401應(yīng)收款帳齡分析和應(yīng)收款管理制度存貨結(jié)構(gòu)分析和存貨管理制度（可以加注圖表）D'LongStrategicMgt.Dept.41D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.D’LongstrategicMgt.Dept.DL-ZD’LongstrategicMgt.Dept.DL-ZLB-SBU-20020401重大資產(chǎn)處置重大投資（資產(chǎn)、股權(quán)）（可以加注圖表）D'LongStrategicMgt.Dept.42D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.D’LongstrategicMgt.Dept.DL-ZD’LongstrategicMgt.Dept.DL-ZLB-SBU-200204013.現(xiàn)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.關(guān)鍵因素分析（1）戰(zhàn)略規(guī)劃、年度經(jīng)營計劃編制進展（用表格形式）（2）行業(yè)研究進展（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）并購、租賃、股權(quán)轉(zhuǎn)讓活動（用表格形式）（4）整合、退出活動（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）整合效益評估（用圖表形式）（6）核心競爭力和競爭對手研究（可以加注圖表）D'LongStrategicMgt.Dept.47D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.D’LongstrategicMgt.Dept.DL-ZD’LongstrategicMgt.Dept.DL-ZLB-SBU-20020401（7）分子公司的投資管理體系（法人智力結(jié)構(gòu)、董事會的職能等）（8）公司流程和制度及執(zhí)行情況（9）考核激勵機制的落實（10）人力資源配備和使用（可以加注圖表）D'LongStrategicMgt.Dept.48D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.D’LongstrategicMgt.Dept.DL-ZD’LongstrategicMgt.Dept.DL-ZLB-SBU-20020401一季度經(jīng)營分析總結(jié)（可以加注圖表）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.報表體系二.經(jīng)營分析體系三.預(yù)測體系1.損益預(yù)測2.資產(chǎn)負債預(yù)測3.現(xiàn)金流量預(yù)測4.現(xiàn)金預(yù)測DL-ZLB-SBU-20020401D'LongStrategicMgt.Dept.50D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.D’LongstrategicMgt.Dept.DL-ZD’LongstrategicMgt.Dept.DL-ZLB-SBU-20020401損益預(yù)測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銷售預(yù)測D'LongStrategicMgt.Dept.53D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.D’LongstrategicMgt.Dept.DL-ZD’LongstrategicMgt.Dept.DL-ZLB-SBU-20020401資產(chǎn)負債預(yù)測D'LongStrategicMgt.Dept.54D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.D’LongstrategicMgt.Dept.DL-ZD’LongstrategicMgt.Dept.DL-ZLB-SBU-20020401現(xiàn)金流量預(yù)測D'LongStrategicMgt.Dept.55D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.D’LongstrategicMgt.Dept.DL-ZD’LongstrategicMgt.Dept.DL-ZLB-SBU-20020401現(xiàn)金預(yù)測D'LongStrategicMgt.Dept.56D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.D’LongstrategicMgt.Dept.DL-ZD’LongstrategicMgt.Dept.DL-ZLB-SBU-20020401總結(jié)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投資管理體系之一

月度/季度經(jīng)營管理財務(wù)報告一.報表體系二.經(jīng)營分析體系三.預(yù)測體系戰(zhàn)略管理部2002年4月DL-ZLB-SBU-20020401附件一D'LongStrategicMgt.Dept.59D'LongStrategicMgt.Dept.

SBU投資管理體系之一

月度/季度經(jīng)營管理財務(wù)報告一.D’LongstrategicMgt.Dept.DL-ZLB-SBU-200204011.SBU每月從分子公司收取財務(wù)報表和分析，匯總股份公司的財務(wù)報告和分析后，報股東財務(wù)部，SBU按月召開經(jīng)營分析例會2.戰(zhàn)略管理部配合SBU按季做財務(wù)分析和經(jīng)營管理綜合分析，由SBU的董事長/總經(jīng)理向股東報告，并按照季度考核3.SBU分子公司的報表需要分子公司的總經(jīng)理簽字，SBU的報表需要董事長/總經(jīng)理簽字4.本報告/報表格式為示范性，SBU可以發(fā)揮和創(chuàng)新，力求達到要表達的目的。報告制度和要求D'LongStrategicMgt.Dept.60D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.D’LongstrategicMgt.Dept.DL-ZD’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)營分析體系三.預(yù)測體系DL-ZLB-SBU-20020401D'LongStrategicMgt.Dept.61D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.D’LongstrategicMgt.Dept.一.報1.報表分類D’LongstrategicMgt.Dept.DL-ZLB-SBU-20020401D'LongStrategicMgt.Dept.62D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.1.報表分類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.基本報表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制造費用明細表D'LongStrategicMgt.Dept.68D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.D’LongstrategicMgt.Dept.DL-ZD’LongstrategicMgt.Dept.DL-ZLB-SBU-20020401管理費用明細表D'LongStrategicMgt.Dept.69D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.D’LongstrategicMgt.Dept.DL-ZD’LongstrategicMgt.Dept.DL-ZLB-SBU-20020401銷售費用明細表D'LongStrategicMgt.Dept.70D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.D’LongstrategicMgt.Dept.DL-ZD’LongstrategicMgt.Dept.DL-ZLB-SBU-20020401財務(wù)費用明細表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.分析類報表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.報表體系二.經(jīng)營分析體系1.損益分析2.資產(chǎn)運營分析3.現(xiàn)金流量分析4.關(guān)鍵因素分析三.預(yù)測體系DL-ZLB-SBU-20020401D'LongStrategicMgt.Dept.90D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.D’LongstrategicMgt.Dept.DL-ZD’LongstrategicMgt.Dept.DL-ZLB-SBU-200204011.損益分析（可以加注圖表）D'LongStrategicMgt.Dept.91D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.D’LongstrategicMgt.Dept.DL-Z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)品細分（可以加注圖表）D'LongStrategicMgt.Dept.92D'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)D’LongstrategicMgt.Dept.DL-ZLB-SBU-20020401市場和銷售分析（餅圖或柱狀圖）按產(chǎn)品分按區(qū)域市場分按銷售渠道分新產(chǎn)品D'LongStrategicMgt.Dept.93D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.D’LongstrategicMgt.Dept.DL-ZD’LongstrategicMgt.Dept.DL-ZLB-SBU-20020401生產(chǎn)情況分析（生產(chǎn)能力、設(shè)備利用率、質(zhì)量合格率、退貨率、農(nóng)業(yè)種植等）（可以加注圖表）D'LongStrategicMgt.Dept.94D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.D’LongstrategicMgt.Dept.DL-ZD’LongstrategicMgt.Dept.DL-ZLB-SBU-20020401單一產(chǎn)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重大降成本活動和效果1.采購活動2.管理費用3.產(chǎn)品質(zhì)量提高4.技術(shù)進步、資產(chǎn)處置、利用率提高、稅收優(yōu)惠等（可以加注圖表）D'LongStrategicMgt.Dept.96D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.D’LongstrategicMgt.Dept.DL-ZD’LongstrategicMgt.Dept.DL-ZLB-SBU-20020401資本項下的關(guān)鍵因素（1）投資資金到為和短缺（2）流動資金的調(diào)峰和調(diào)動（3）股利政策（4）（可以加注圖表）D'LongStrategicMgt.Dept.97D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.D’LongstrategicMgt.Dept.DL-ZD’LongstrategicMgt.Dept.DL-ZLB-SBU-200204012.資產(chǎn)運營分析（可以加注圖表）D'LongStrategicMgt.Dept.98D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.D’LongstrategicMgt.Dept.DL-ZD’LongstrategicMgt.Dept.DL-ZLB-SBU-20020401應(yīng)收款帳齡分析和應(yīng)收款管理制度存貨結(jié)構(gòu)分析和存貨管理制度（可以加注圖表）D'LongStrategicMgt.Dept.99D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.D’LongstrategicMgt.Dept.DL-ZD’LongstrategicMgt.Dept.DL-ZLB-SBU-20020401重大資產(chǎn)處置重大投資（資產(chǎn)、股權(quán)）（可以加注圖表）D'LongStrategicMgt.Dept.100D'LongStrategicMgt.Dept.D’LongStrategicMgt.Dept.D’LongstrategicMgt.Dept.DL-ZD’LongstrategicMgt.Dept.DL-ZLB-SBU-200204013.現(xiàn)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.關(guān)鍵因素分析（1）戰(zhàn)略規(guī)劃、年度經(jīng)營計劃編制進展（用表格形式）（2）行業(yè)研究進展（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）并購、租賃、股權(quán)轉(zhuǎn)讓活動（用表格形式）（4）整合、退出活動（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）整合效益評估（用圖表形式）（6）核心競爭力和競爭對手研究（可以加注圖表）D'LongStrategicMgt.Dept.105D'LongStr