比率分析评价过去与预测未来
论文作者:英语论文论文属性:作业 Assignment登出时间:2015-06-19编辑:Karlie点击率:6409
论文字数:1510论文编号:org201506091634231499语种:英语 English地区:美国价格:免费论文
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摘要:本论文主要论述的是在企业中如何使用比率分析从而评测公司的过去与预测未来,详细论述了比率分析的作用与过程以及其重要性。
比率分析“评价过去与预测未来”
“尽管其局限性,但比率分析仍然是广泛使用的评价过去的业绩和预测企业未来的成功或失败的一种手段。”
比率分析不只是从资产负债表中挑选不同的数字,并对损益表和现金流量表进行比较。与前几年比较,事实的行业,其他公司,甚至在一般的经济。我们能从比率值中分析得出,一个公司的过去是如何影响其未来的发展的。这些比率的等级和时间趋势可以看出一个典型公司的财务状况,其业务以及投资吸引力。财务比率是从一个或多个从公司的财务报表信息计算得来的。他们深入考察企业的财务状况,可以协助做一个关于公司是否具有支持控制台和成功或不成功的金融支持决策。
Ratio Analysis 'Evaluating Past Performances And Predicting Future'
“In spite of its limitations ratio analysis is widely used as a means of evaluating the past performance and predicting the future successes or failures of business organisations.”
Ratio analysis isn't just picking different numbers from the balance sheet, income statement, and cash flow statement and comparing them. Ratios compare facts against previous years, the industry, other companies, or even the economy in general. Ratios look at the relationships between values and relate them to find out how a company has performed in the times of yore and might perform in the future. The echelon and chronological trends of these ratios can be used to make inferences about a company's financial condition, its operations as well as the attractiveness as an investment. Financial ratios are calculated from one or more pieces of information from a company's financial statements. They investigate thoroughly the financial condition of a business and can assist in making a decision about whether a company has the financial backup to support the console and achieve success or not.
Financial ratios are a suitable system of evaluating or assessing the current financial health and its related performance of a company relative to similar companies in the same industry. Users of financial ratios use the traditional balance sheet and income statement to determine the liquidity, leverage, asset activity, profitability and performance of companies. It should be provided that both companies are similar to each other and the basis of calculation of ratios is the same because inter-firm comparisons provide a more meaning, objective and controlled way of evaluation. Now these inter-firm comparisons can be used as identifying the strengths and weaknesses of company related to a particular industrial sector. These comparisons can be analysed by either internal management or external users such as stakeholders, investors and creditors. There are several sources of getting inter-firm comparisons both internally and externally.
1) Either they gather data from external published accounts
2) Those companies that confidentially and strictly survey for inter-firms comparisons.
The users of ratio analysis are not only the top management but all levels of management are concerned with Financial Ratios. It depends on the firm whether and which ratios will it use, the factors depend on the size of the firm and the nature of the firm. But nevertheless a management always requires an analysis of the past data of the firm and its performance in order to maximize profits and prevent loss. Since management has to make decision on a daily basis thus it is not satisfied with annual or quarterly analysis. It requires and up to date and meaningful financial information in order to make decisions on a daily basis. Since financial information is required and used at all levels, the
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