Financial Analysis Introduction
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Transcript of Financial Analysis Introduction
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Not exactly economic, is a method ofknowing object and compound phenomenonthrough segmentation on simple component
and researching the connection betweenthem, especially connection reason result.
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Is very important as a factor which provideinformation to manage company
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Analysis of environment Economic analysis
Analysis ofenvironment:
Market analysis
Competitor analysis
Analysis of social andlaw condition
Economic analysis:Technical economic
analysis
Financial analysis
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Technical economicanalysis Financial analysis
Technical economicanalysisAnalysis of
productionAnalysis of
employment andefficiency of work
Analysis of fixedassets
Analysis of materialseconomy
Analysis of TechnicalProgress
Financial analysisAnalysis of estate
situationAnalysis of
Financial situationAnalysis ofoutcome
Analysis ofrevenue
Analysis of costsAnalysis of cash
flow
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Financial analysis we can define as a partof economic analysis which estimate the
efficiently of company finance and estatesituation
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Estimate financial and property situation ofcompany and also efficiency,
Give the possibility to shape structure ofproperty (assets) and sources of financecompany (liabilities).
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Who is preparing financial analysis What is the aim of preparing analysis
What kind of figures data we have
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The main document which is used infinancial analysis is financial statement.
Financial statement include: Blance sheet
profit and loss account
and in bigger companys it also include:
Cash flow
Statement of changes in equity
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Assets Value Liabilities Value
A. Fixed assets A. Eguity
I Intangible assets I Share capital
II Tangible fixed assets II Called up share capital(negative value)
III Long-term receivables III Supplementary capital
IV Long term investment IV Previuos years profit(loss)
V Long term prepayments
B. Current assets V Net profit (loss)
I Inventory B. Liabilities andprovision for liabilities
II Short term receivables I Provision for liabilities
III Short term investment II Long-term liabilities
IV Short term prepayments III Short-term liabilities11
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Vertical analysis index of structure assets, liabilities, revenue, costs,
Horizontal analysis index of dynamics -assets, liabilities, revenue, costs.
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