一个企业在一年的工作中，对于经济指标的完成情况，销售收入情况及费用支出情况等进行的如何，怎样做财务分析报告呢？以下是一份企业年度财务分析报
告的范文，可供参考。我局所属企业在改革开放力度加大，全市经济持续稳步发展的形势下，坚持以提高效益为中心，以搞活经济强化管理为重
点，深化企业内部改革，深入挖潜，调整经营结构，扩大经营规模，进一步完善了企业内部经营机制，努力开拓，奋力竞争。销售收入实现×××万
元，比去年增加30％以上，并在取得较好经济效益的同时，取得了较好的社会效益。（一）主要经济指标完成情况本年度商品销售收入为
×××万元，比上年增加×××万元。其中，商品流通企业销售实现×××万元，比上年增加5．5％，商办工业产品销售×××万元，比上年减少
10％，其它企业营业收入实现×××万元，比上年增加43％。全年毛利率达到14．82％，比上年提高0．52％。费用水平本年实际为7．
7％，比上年升高0．63％。全年实现利润×××万元，比上年增长4．68％。其中，商业企业利润×××万元，比上年增长12．5％，商办
工业利润×××万元，比上年下降28．87％。销售利润率本年为4．83％，比上年下降0．05％。其中，商业企业为4．81％，上升0．
3％。全部流动资金周转天数为128天，比上年的110天慢了18天。其中，商业企业周转天数为60天，比上年的53天慢了7天。（二
）主要财务情况分析1．销售收入情况通过强化竞争意识，调整经营结构，增设经营网点，扩大销售范围，促进了销售收入的提高。如南一
百货商店销售收入比去年增加296．4万元；古都五交公司比上年增加396．2万元。2．费用水平情况全局商业的流通费用总额比上
年增加144．8万元，费用水平上升0．82％其其中：①运杂费增加13．1万元；②保管费增加4．5万元；③工资总额3．1万元；④福利
费增加6．7万元；⑤房屋租赁费增加50．2万元；③低值易耗品摊销增加5．2万元。从变化因素看，主要是由于政策因素影响：①调整了
“三资”、“一金”比例，使费用绝对值增加了12．8万元；②调整了房屋租赁价格，使费用增加了50．2万元；③企业普调工资，使费用相对
增加80．9万元。扣除这三种因素影响，本期费用绝对额为905．6万元，比上年相对减少10．2万元。费用水平为6．7％，比上年下降0
．4％。3．利润情况企业利润比上年增加×××万元，主要因素是：（1）增加因素：①由于销售收入比上年增加804．3万元，
利润增加了41．8万元；②由于毛利率比上年增加0．52％，使利润增加80万元；③由于其他各项收入比同期多收43万元，使利润增加42
．7万元；④由于支出额比上年少支出6．1万元，使利润增加6．1万元。（2）减少因素：①由于费用水平比上年提高0．82％，使利润
减少105．6万元；②由于税率比上年上浮0．04％，使利润少实现5万元；③由于财产损失比上年多16．8万元，使利润减少16．8万元
。以上两种因素相抵，本年度利润额多实现×××万元。4．资金运用情况年末，全部资金占用额为×××万元，比上年增加28．7％。
其中：商业资金占用额×××万元，占全部流动资金的55％，比上年下降6．87％。结算资金占用额为×××万元，占31．8％，比上年上升
了8．65％。其中：应收货款和其他应收款比上年增加548．1万元。从资金占用情况分析，各项资金占用比例严重不合理，应继续加强“三角
债”的清理工作。（三）存在的问题和建议1．资金占用增长过快，结算资金占用比重较大，比例失调。特别是其他应收款和销货应收款大
幅度上升，如不及时清理，对企业经济效益将产生很大影响。因此，建议各企业领导要引起重视，应收款较多的单位，要领导带头，抽出专人，成立
清收小组，积极回收。也可将奖金、工资同回收贷款挂钩，调动回收人员积极性。同时，要求企业经理要严格控制赊销商品管理，严防新的三角债产
生。2．经营性亏损单位有增无减，亏损额不断增加。全局企业未弥补亏损额高达×××万元，比同期大幅度上升。建议各企业领导要加强对亏
损企业的整顿、管理，做好扭亏转盈工作。3．各企业程度不同地存在潜亏行为。全局待摊费用高达×××万元，待处理流动资金损失为×××万
元。建议各企业领导要真实反映企业经营成果，该处理的处理，该核销的核销，以便真实地反映企业经营成果。Anenterprisein
ayearofwork,forthecompletionofeconomicindicators,sales
incomeandexpensecircumstancehow,howtodofinancialanalysi
sreport?Thefollowingisaenterpriseannualfinancialanalysis
model,availableforreference.Ourbureausubordinateenterprise
sinstrengtheningthereformandopeningtotheoutsideworld,u
nderthesituationofthecity''seconomycontinuedtodevelopste
adily,adheretoinordertoimprovetheefficiencyasthecenter
,toenliventheeconomytostrengthenthemanagementasthekey
point,deepentheinternalreformofenterprises,in-depthexplor
ation,adjustthebusinessstructure,expandthescaleofoperati
on,furtherperfectingtheenterpriseinternalmanagementmechani
sm,effortstodevelop,strugglingtocompete.Salesrevenuetor
eachXXX,tenthousandyuanmorethanlastyearincreasedbymore
than30%,andgoodeconomicbenefitshavebeenobtainedatthes
ametime,haveachievedgoodsocialbenefits.(a)themaineconomi
cindicatorscompletionTheannualsalesincomeof$tenthousandf
orXXX,XXX,tenthousandyuanmorethanthepreviousyear.Among
them,thesalescommoditycirculationenterprisesrealizeXXXte
nthousandyuan,ayear-on-yearincreaseof5.5%,businessindust
ryproductsalesoftenthousandyuan,lessthanlastyear
10%,otherenterprisesoperatingincometorealizeXXX,tenthous
andyuan,ayear-on-yearincreaseof43%.Full-yeargrossmargin
of14.82%,anincreaseof0.52%overthepreviousyear.Costleve
lto7.7%inrealtermsthisyear,anincreaseof0.63%overthe
previousyear.TheprofitofXXXtotaledtenthousandyuan,anin
creaseof4.68%overthepreviousyear.Amongthem,thebusiness
enterpriseprofitsXXX,tenthousandyuan,anincreaseof12.5%o
verthepreviousyear,XXXbusinessindustryprofitsoftenthous
andyuan,downby28.87%overthepreviousyear.Salesprofitmar
ginsof4.83%thisyear,fallingby0.05%overthepreviousyear.
Amongthem,thebusinessenterpriseto4.81%,up0.3%.Allworki
ngcapitalturnoverdaysto128days,slowerthanlastyear''s110
-day18days.Amongthem,thebusinessenterpriseturnoverdays
for60days,53daysslowerthanthepreviousyearfor7days.(2
)themainfinancialsituationanalysis1.ThesalessituationThro
ughstrengtheningcompetitionconsciousness,adjustthebusiness
structure,addingbusinessoutlets,www.lytlgy.comwww.islufax.com
www.yinuoboni.comexpandingthescopeofthesales,promotingth
eimprovementofthesalesrevenue.Suchasthesouthadepartmen
tstoresalesincome2.964millionyuanmorethanlastyear;Anci
ent5tocompanyayear-on-yearincreaseof3.962millionyuan.2.
ThecostlevelTheglobalcommercialcirculationcostsayear-on-
yearincreaseof1.448millionyuan,thetotalfeelevelsrose0.
82%theamongthem:(1)thefreightincrease131000yuan;(2)the
safekeepingfeeincrease45000yuan;(3)thetotalwages31000y
uan;(4)welfarefundsanincreaseof67000yuan;(5)houserent
anincreaseof502000yuan;(3)amortizationlow-valuegoodsani
ncreaseof52000yuan.Fromthechanges,ismainlyduetotheinfl
uenceofpolicyfactors:(1)toadjustthe"jointventure","gold
"proportion,absolutevalueincreasedby128000yuan;(2)toadj
ustthehousingrentalprices,makingthecostincreasedby50200
0yuan.(3)enterpriseaaasalary,makethecostrelativelyincre
aseof809000yuan.Deductthethreefactors,sheerspecifiednum
berforthiscost9.056millionyuan,102000yuanlessthanthep
reviousyear.Chargelevelis6.7%,fallingby0.4%overtheprev
iousyear.3.TheprofitisXXXcorporateprofitsovertheprevious
yearincreasedbytenthousandyuan,mainfactorsare:(1)increa
sefactors:(1)salesrevenueduetoayear-on-yearincreaseof8
.043millionyuan,profitincreasedby418000yuan;(2)duetoth
egrossprofitmarginthanthepreviousyearincreasedby0.52%,
increasetheprofitof800000yuan.(3)becauseallotherincome
morethan430000yuanoverthesameperiod,increasetheprofito
f427000yuan.(4)duetothespending61000yuanlessthanthep
reviousyear,increasetheprofitof61000yuan.(2)reducefactor
s:(1)duetothecostlevelincreasedby0.82%overtheprevious
year,reduceprofitsof1.056millionyuan.(2)becausethetax
ratesriseby0.04%overthepreviousyear,makelessprofittoa
chieve50000yuan;(3)duetothepropertyloss168000yuanmore
thanthepreviousyear,reduceprofitsof168000yuan.Theabove
twofactorstogether,thisyear''sprofitsmorerealizeXXX$tent
housand.4.ThefunduseAttheendofallcapitaltakesupthefor
eheadtoXXX,tenthousandyuan,ayear-on-yearincreaseof28.7%
.Including:commercialcapitaltakesuptheforeheadXXX,tenth
ousandyuan,accountingfor55%ofthetotalliquidity,fallingb
y6.87%overthepreviousyear.Settlementcapitaltakesupthew
ww.fjruanmo.comwww.xmtfs.netforeheadtoXXX,tenthousandyuan,
accountingfor31.8%,upby8.65%overthepreviousyear.Among
them:tradereceivableandotherreceivablesayear-on-yearincre
aseof5.481millionyuan.Fromtheanalysisofthecapitaltakes
uptheproportionofcapitaltakesupseriousisnotreasonable,
shouldcontinuetostrengthenthecleanup"chaindebts".(3)the
existingproblemsandSuggestions1.Thecapitaltakesupincrease
toofast,settlementfundsoccupylargerproportion,imbalance.
Especiallythesharpriseinotherreceivablesandsalesreceivab
les,suchasnotclearintime,willhaveagreatinfluenceonth
eenterpriseeconomicbenefit.Therefore,itisrecommendedthat
eachenterpriseleadershiptoattention,receivablesmoreunits,
toleadtotakethelead,theextractionofpersonnel,collection
teamestablished,activerecovery.Alsocantiebonuses,wagest
orecoveryofloans,tomotivatetherecoveryofpersonnel.Atth
esametime,theenterprisemanagersmuststrictcontrolgoodsse
lloncreditmanagement,presentingnewdebt.Unit2.Operatinglo
ssesincreasewiththeincreasinglosses.Globalcompaniesdidno
tmakeupforlossesashighastenthousandyuan,XXXrosesigni
ficantlyoverthesameperiod.Adviseeachenterpriseleadershiptostrengthentheconsolidationofloss-makingbusiness,management,andtodoagoodjobofturnaroundsurplus.3.Thedegreeofenterpriseexistencehiddenlossbehaviordifferently.Globalprepaidexpensesuptotenthousandyuan,XXXworkingcapitallossesforXXX,tenthousandyuan.Adviseeachenterpriseleadershiptoreflectaactualachievementofenterprisemanagement,theprocessingoftheprocessing,thecancelafterverificationofcancelafterverification,inordertotrulyreflecttheenterpriseoperatingresults. |
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