The applicability of financial analysis results meets in practice a serious problem as to how to objectify analysis results with regard to the comparable values and information sources. Financial analysis results cann...The applicability of financial analysis results meets in practice a serious problem as to how to objectify analysis results with regard to the comparable values and information sources. Financial analysis results cannot be taken as useful and acceptable without their objectification on the basis of chosen reference rates, values. The article is focused on key information about financial analysis objectification methods, sources, and databases in conditions of Slovak enterprises. Current database for the comparison in Slovakia is currently provided by the company CRIF - Slovak Credit Bureau, which provides a complete range of solutions for business and consumer information as well as credit and marketing management. This information is very useful for financial analysis objectification, but not available for all potential users.展开更多
The past two decades have witnessed an unprecedented surge in the number of newly listed companies on the major US stock exchanges. Over 500 firms have appeared per year between years of 1980 and 2005, on the average,...The past two decades have witnessed an unprecedented surge in the number of newly listed companies on the major US stock exchanges. Over 500 firms have appeared per year between years of 1980 and 2005, on the average, compared to 155 in the previous two decades.展开更多
Medical and health care is the guarantee of people's livelihood in our country. In order to better develop medical and health care and actively respond to the call for national reform, the hospital financial work ...Medical and health care is the guarantee of people's livelihood in our country. In order to better develop medical and health care and actively respond to the call for national reform, the hospital financial work has applied the new accounting system to further standardize the hospital financial work, realize the integration of financial information and financial management, and improve the accounting quality. This paper discusses various methods of hospital financial analysis and the key points of constructing evaluation index system.展开更多
With the rapid development of market economy, the competition among enterprises is becoming more and more fierce. Managers are generally aware that making good management decisions plays an important role in the susta...With the rapid development of market economy, the competition among enterprises is becoming more and more fierce. Managers are generally aware that making good management decisions plays an important role in the sustainable development of enterprises. In recent years, the state has vigorously promoted the application of management accounting in enterprises, hoping to continuously improve the management level of enterprises through the management accounting system. Financial analysis is an important part of management accounting. It is based on relevant data and is helpful to evaluate the current situation of an enterprise and predict its future. It is also an important basis and source of business decisions. Then, how to improve the management level of an enterprise by doing a good job of financial analysis, and how to make use of the results of financial analysis to better serve the business decision-making are all important issues that need to be studied in depth. This paper introduces the basic methods and index system of financial analysis, expounds the main functions of financial analysis in the management's operation and decision-making, and connecting with the problems existing in the practice of financial analysis of enterprises, puts forward some concrete suggestions on optimizing financial analysis, so as to better serve the enterprise's operation and decision-making.展开更多
In the business operation and economic activities of an enterprise, the financial analysis of the enterprise itself has important value and significance. Good financial analysis can not only promote the progress and d...In the business operation and economic activities of an enterprise, the financial analysis of the enterprise itself has important value and significance. Good financial analysis can not only promote the progress and development of the enterprise, but also be beneficial to the decision-making of the relevant investors and creditors of the enterprise. Therefore, this paper analyzes the role of financial analysis in the economic activities of enterprises, hoping that the analysis and research in this paper can play a certain role in helping the actual financial analysis.展开更多
Jordan has a good natural potential for solar energy source. To reach at economic practicability of solar energy sources, Jordan needs to accelerate the development of the national photovoltaic projects. The economic ...Jordan has a good natural potential for solar energy source. To reach at economic practicability of solar energy sources, Jordan needs to accelerate the development of the national photovoltaic projects. The economic and financial analysis of the 75 MW Photovoltaic Project for Jordan is presented in this paper. Comparing analysis considers, seven different scenarios regarding the type of the modules and of the mounting system as well as three different cases to further evaluate the effects of land requirements based on an equivalent installed capacity. Based on the analyzed scenarios, it was found that the project will serve as a ＂fuel saver＂, as the energy generated at the Jordan Photovoltaic Project replaces energy generated at the thermal plant with the highest variable costs in the grid. This replacement has it, which avoids the CO2 emissions associated with thermal generation, as the further advantage.展开更多
Finance lease business has become an important financial instrument for many enterprises at present. At the same time, with the expansion of the scale of securitization of leased assets, more and more financial report...Finance lease business has become an important financial instrument for many enterprises at present. At the same time, with the expansion of the scale of securitization of leased assets, more and more financial reports of finance lease companies (lessors) are disclosed, and the provisions of lease standards for lessors are relatively few. This paper aims to study the lessor's accounting and tax treatment process, and put forward some suggestions on the lessor's accounting treatment.展开更多
China's coal resources are rich in reserves and widely distributed, which is a kind of resources with broad development prospects. No matter the development of light industry or heavy industry, the coal resources ...China's coal resources are rich in reserves and widely distributed, which is a kind of resources with broad development prospects. No matter the development of light industry or heavy industry, the coal resources have contributed a lot. As a resource with important strategic significance, enterprises should further strengthen financial management and cost control in the application and development of coal, establish and improve the enterprise's operation and management model, and cooperate with the national policies of energy conservation, emission reduction and scientific development, so as to achieve the normal operation of enterprises while striving to improve the economic benefits of enterprises, protect the local ecological environment and play a role in promoting the steady and forward development of the national economy. However, due to the uneven quality of coal enterprises, there are many problems in China's coal enterprises, mainly due to financial and cost problems. Based on this, this paper will mainly discuss the financial analysis and cost research of coal enterprises under the new situation.展开更多
We present a multifractal detrended fluctuation analysis （MFDFA） of the time series of return generated by our recently-proposed Ising financial market model with underlying small world topology. The result of the M...We present a multifractal detrended fluctuation analysis （MFDFA） of the time series of return generated by our recently-proposed Ising financial market model with underlying small world topology. The result of the MFDFA shows that there exists obvious multifractal scaling behavior in produced time series. We compare the MFDFA results for original time series with those for shuffled series, and find that its multifractal nature is due to two factors： broadness of probability density function of the series and different correlations in small- and large-scale fluctuations. This may provide new insight to the problem of the origin of multifractality in financial time series.展开更多
With the development of today's market economy, the competition among enterprises is becoming more and more fierce. The enterprise management mechanism of self-management and self-financing determines the leading ...With the development of today's market economy, the competition among enterprises is becoming more and more fierce. The enterprise management mechanism of self-management and self-financing determines the leading position of enterprise financial management. Financial management is an important part of enterprise economic management. Strengthening the application of financial statement analysis plays an irreplaceable role in understanding the enterprise in real time and improving the core competitiveness of the enterprise.展开更多
Starting in the late nineteenth century rail network expansion activities in large cities of developed countries has been in trouble because of the energy crisis in the 1970s,but the rail system works in the 1990s acc...Starting in the late nineteenth century rail network expansion activities in large cities of developed countries has been in trouble because of the energy crisis in the 1970s,but the rail system works in the 1990s accelerated the concepts of environmental and economic sustainability,and is still continuing today.In the 1970s urban rail systems,previously only applied to highly populated cities,started to be implemented in low-populated urban areas.Despite efforts to accelerate rail system in the 1990s in developed countries,many developing countries had not have rail networks.In countries which had been studying on rail system networks,along with the acceleration of urban development,due to the lack of transportation plans,inadequate or incorrect implementation of the plans or changing actions in the implementation phase applied advanced rail system has not reached capacity or expected.In Turkey,the purpose,goals and policies of transport plans are away from integrity,and the problems are not clearly detected.Also,not defined and incomplete assessment of transportation systems and insufficient financial analysis are the most important cause of failure.Rail systems and other transportation systems to be addressed as a whole is seen as the main factor in increasing efficiency in applications that are not integrated yet in our country to come to this point has led to the problem.Compared to other transport systems,rail systems require more efficient use of the investment because of the high investment costs,so that implementation of these systems without deviating from the main policies and objectives,efficient use of financial resources has become crucial for the correct orientation of the investment.One of the most important factors in the provision of effective use of rail systems is locating in the right corridor.Provided,however,to meet the expected passenger capacity in terms of investment is very important to achieve the objective.In this study,located in the city of İzmir,Bornova-Üçyol Metro line and Aliağa-Menderesİzban Light Rail System and light rail systems in the coming years and the projected capacity of recommendation after analyzing tried to reveal the effects of urban space.展开更多
This research aims to estimate the long-term financial benefits of using smart grids to mitigate and adapt the power sector to climate change. In order to do that, twelve scenarios were analyzed applying an energy acc...This research aims to estimate the long-term financial benefits of using smart grids to mitigate and adapt the power sector to climate change. In order to do that, twelve scenarios were analyzed applying an energy accounting model （LEAP （Long-range Energy Alternatives Planning System）） that was developed using Brazilian historical data from 1970 to 2015. To conduct the analysis, the Sathaye and Ravindranath＇s three steps methodology was used. The main final results include a long-term cost-benefit analysis that is developed for each considered scenario. The initial phase includes the analysis of the projections for the power sector up to 2030. The following phase consists on the estimation of costs for operation, maintenance, losses and new electrical projects investments. And finally, all scenarios＇ results were compared and the benefits of implementing smart grids in the sector were estimated. The attained results show that smart grid implementation would contribute to reduce electricity tariffs, the generation costs as well as the costs associated with theft and fraud.展开更多
This article tracked, identified, and demonstrated the economic and financial viability of the renewable energy sector from biomass in a Spanish Thermal Power Plant. The methodology used came from Theoretical postulat...This article tracked, identified, and demonstrated the economic and financial viability of the renewable energy sector from biomass in a Spanish Thermal Power Plant. The methodology used came from Theoretical postulates （GITMAN, 2004; VAN HORNE, 1993） called, Technical Preparation of capital budgets （Economic and Financial Analysis） called, payback, Net Present Value, and Internal Rate of Return）. The economic and financial viability results demonstrated were in two stages： the first identified that the plant is viable according to the payback. The second traced the economic and financial viability from the thermal energy production hypothesis equivalent to electricity power in the amount of 7,699.08 MWh, which resulted in the following indicators： payback of seven years and three months, NPV of R$ 369,064.98, and the IRR of 12.46%. Therefore, managers would have to make a user raising campaign in the ratio of 24.66%, taking into account of an unused capacity of 25%. These indicators were calculated using the following financial data： initial investment of R $ 3,654,731.86, operational income of R $1,262,264.16, operational inputs of R$ 503,639.59, and capital cost of 10.95% over 20 years. This industrial plant is located in the city of Cuellar in northern Spain, having two employees working eight hours a day; it produces only thermal power, represented in this study by MWh of electric power. This industrial plant produces power by burning forest residues from tree pruning. It was concluded that, given the research question developed in this paper--is the study plant profitable from the economic and financial point of view？--The response was identified by calculating the economic and financial indicators that the plant studied is viable from the proposed of maximizing sales revenues to 7,699.08 MWh.展开更多
This article aims to study the indicators used in the financial analysis for credit and explain them. Also it checks the impact of each indicator in credit analysis and what happens if the pointer is changed deliberat...This article aims to study the indicators used in the financial analysis for credit and explain them. Also it checks the impact of each indicator in credit analysis and what happens if the pointer is changed deliberately to get the loan, giving some possible ways to do it and analyzing them. It proposes a new model to evaluate the indicators and the assignment of weights in formula evaluation of each indicator, so the risks of granting credit will be smaller as well as the evaluation of the financial terms of a company will be more balanced and optimal. The scope is to equilibrate the weights of each indicator in the fmancial credit analyze not by rescoring its value but by assigning shares in the evaluation formula. Doing this, it can be considered as a double checking using the same parameters and it lowers the risks in the money recovering. As it is debated in the article anyone can do fxaud to obtain a loan by altering the documents they provide through which some can do it good and even get uncaught. The scope is not to find what they did; it is to get protected even if they do it.展开更多
Nowadays, the chain management, as an important core to financial management, has become the consensus of entrepreneurs and economic circles. As a well-developed retailing enterprise in Hubei province, the financial m...Nowadays, the chain management, as an important core to financial management, has become the consensus of entrepreneurs and economic circles. As a well-developed retailing enterprise in Hubei province, the financial management of Wuhan Zhongbai Group Co., Ltd serves a good references for other enterprises. This thesis aims to provide some references for other regional retailing enterprises through analysis on the financial status of Wuhan Zhongbai Group Co., Ltd.展开更多
This study employs the Harvard analytical framework to evaluate Gree Electric's financial performance across strategy,accounting,finance,and prospects.Results show that Gree leads the industry in profitability and...This study employs the Harvard analytical framework to evaluate Gree Electric's financial performance across strategy,accounting,finance,and prospects.Results show that Gree leads the industry in profitability and long-term debt repayment capacity,supported by strong R&D and cost control from its vertically integrated model.Sustained innovation has generated extensive patents,enabling high-margin premium products.However,Gree faces constraints due to over-reliance on its core air-conditioning business,declining inventory turnover,and slow overseas expansion.Its diversification into new sectors like new energy and smart equipment remains limited,accounting for under 5%of revenue and failing to mitigate core market risks.Operating cash flow volatility further reflects instability in these new ventures.Strategic recommendations include scaling the new energy segment,enhancing overseas localization,and optimizing supply chain finance.The study also suggests that Gree should focus on green,smart technologies and value-added services to strengthen competitive barriers.Future research could incorporate ESG metrics to improve analytical comprehensiveness.展开更多
With the progress of society and the rapid development of economy, more and more enterprises use accounting statements for analysis to reflect the assets accumulation, cost composition, operating results, capital use,...With the progress of society and the rapid development of economy, more and more enterprises use accounting statements for analysis to reflect the assets accumulation, cost composition, operating results, capital use, etc. of enterprises in the past period of time, and to dig out problems, analyze problems, solve problems, and continuously improve the internal management level of enterprises. However, in reality, there are still many problems in the analysis of corporate accounting statements. This paper firstly expounds the content and method of the analysis of accounting statements of enterprises, then probes into the problems existing in the analysis of accounting statements of enterprises, and finally puts forward some countermeasures and suggestions for perfecting the analysis of accounting statements.展开更多
The analysis of corporate accounting statements is the core content of refined management by corporate management and an important way to help enterprises achieve strategic planning objectives and enhance market compe...The analysis of corporate accounting statements is the core content of refined management by corporate management and an important way to help enterprises achieve strategic planning objectives and enhance market competitiveness. Therefore, the financial personnel need to continuously collect and sort out the data and information related to the financial statements of the enterprise, and carry out in-depth analysis on the accounting statements in combination with other data and information, so as to form a comprehensive evaluation on the financial status, operating results and even cash flows of the enterprise, and provide reference for the enterprise management personnel and the personnel using the financial statements. In view of this, this paper expounds the contents and methods of corporate accounting statements, discusses the value of corporate accounting statement analysis, studies the problems existing in corporate accounting statement analysis, and puts forward solutions to promote the healthy and sustainable development of enterprises.展开更多
This paper is aiming to evaluate the effect of cost control strategy on the profitability of Coca-Cola Company from year 2015 to 2017 by using the ratio analysis and offer essential recommendations for the company.Thi...This paper is aiming to evaluate the effect of cost control strategy on the profitability of Coca-Cola Company from year 2015 to 2017 by using the ratio analysis and offer essential recommendations for the company.This paper is divided into three parts.First part is to introduce the current business operation activities and basic background information.This paper adopts desk research as data collection method.The major sources of information are the annual report of Coca-Cola Company,the database of World Health Organisation and other scholastic websites such as Wan Fang Database.Second,financial statements analysis and profitability analysis.This part contains three data analysis methods that are horizontal analysis and ratio analysis.Third part is the conclusion which is from year 2015 to 2017,that Coca-Cola Company has strengthened its profitability through cost control strategy but there are fatal hazards in the profitability of Coca-Cola Company that is the worse utilization of its assets to generate profit and dispute with IRS.The recommendations are also provided based on the conclusion which could be referenced by other companies to some extent.展开更多
文摘The applicability of financial analysis results meets in practice a serious problem as to how to objectify analysis results with regard to the comparable values and information sources. Financial analysis results cannot be taken as useful and acceptable without their objectification on the basis of chosen reference rates, values. The article is focused on key information about financial analysis objectification methods, sources, and databases in conditions of Slovak enterprises. Current database for the comparison in Slovakia is currently provided by the company CRIF - Slovak Credit Bureau, which provides a complete range of solutions for business and consumer information as well as credit and marketing management. This information is very useful for financial analysis objectification, but not available for all potential users.
文摘The past two decades have witnessed an unprecedented surge in the number of newly listed companies on the major US stock exchanges. Over 500 firms have appeared per year between years of 1980 and 2005, on the average, compared to 155 in the previous two decades.
文摘Medical and health care is the guarantee of people's livelihood in our country. In order to better develop medical and health care and actively respond to the call for national reform, the hospital financial work has applied the new accounting system to further standardize the hospital financial work, realize the integration of financial information and financial management, and improve the accounting quality. This paper discusses various methods of hospital financial analysis and the key points of constructing evaluation index system.
文摘With the rapid development of market economy, the competition among enterprises is becoming more and more fierce. Managers are generally aware that making good management decisions plays an important role in the sustainable development of enterprises. In recent years, the state has vigorously promoted the application of management accounting in enterprises, hoping to continuously improve the management level of enterprises through the management accounting system. Financial analysis is an important part of management accounting. It is based on relevant data and is helpful to evaluate the current situation of an enterprise and predict its future. It is also an important basis and source of business decisions. Then, how to improve the management level of an enterprise by doing a good job of financial analysis, and how to make use of the results of financial analysis to better serve the business decision-making are all important issues that need to be studied in depth. This paper introduces the basic methods and index system of financial analysis, expounds the main functions of financial analysis in the management's operation and decision-making, and connecting with the problems existing in the practice of financial analysis of enterprises, puts forward some concrete suggestions on optimizing financial analysis, so as to better serve the enterprise's operation and decision-making.
文摘In the business operation and economic activities of an enterprise, the financial analysis of the enterprise itself has important value and significance. Good financial analysis can not only promote the progress and development of the enterprise, but also be beneficial to the decision-making of the relevant investors and creditors of the enterprise. Therefore, this paper analyzes the role of financial analysis in the economic activities of enterprises, hoping that the analysis and research in this paper can play a certain role in helping the actual financial analysis.
文摘Jordan has a good natural potential for solar energy source. To reach at economic practicability of solar energy sources, Jordan needs to accelerate the development of the national photovoltaic projects. The economic and financial analysis of the 75 MW Photovoltaic Project for Jordan is presented in this paper. Comparing analysis considers, seven different scenarios regarding the type of the modules and of the mounting system as well as three different cases to further evaluate the effects of land requirements based on an equivalent installed capacity. Based on the analyzed scenarios, it was found that the project will serve as a ＂fuel saver＂, as the energy generated at the Jordan Photovoltaic Project replaces energy generated at the thermal plant with the highest variable costs in the grid. This replacement has it, which avoids the CO2 emissions associated with thermal generation, as the further advantage.
文摘Finance lease business has become an important financial instrument for many enterprises at present. At the same time, with the expansion of the scale of securitization of leased assets, more and more financial reports of finance lease companies (lessors) are disclosed, and the provisions of lease standards for lessors are relatively few. This paper aims to study the lessor's accounting and tax treatment process, and put forward some suggestions on the lessor's accounting treatment.
文摘China's coal resources are rich in reserves and widely distributed, which is a kind of resources with broad development prospects. No matter the development of light industry or heavy industry, the coal resources have contributed a lot. As a resource with important strategic significance, enterprises should further strengthen financial management and cost control in the application and development of coal, establish and improve the enterprise's operation and management model, and cooperate with the national policies of energy conservation, emission reduction and scientific development, so as to achieve the normal operation of enterprises while striving to improve the economic benefits of enterprises, protect the local ecological environment and play a role in promoting the steady and forward development of the national economy. However, due to the uneven quality of coal enterprises, there are many problems in China's coal enterprises, mainly due to financial and cost problems. Based on this, this paper will mainly discuss the financial analysis and cost research of coal enterprises under the new situation.
基金Supported by the Scientific Research Foundation for the Returned Overseas Chinese Scholars of State Education Ministry
文摘We present a multifractal detrended fluctuation analysis （MFDFA） of the time series of return generated by our recently-proposed Ising financial market model with underlying small world topology. The result of the MFDFA shows that there exists obvious multifractal scaling behavior in produced time series. We compare the MFDFA results for original time series with those for shuffled series, and find that its multifractal nature is due to two factors： broadness of probability density function of the series and different correlations in small- and large-scale fluctuations. This may provide new insight to the problem of the origin of multifractality in financial time series.
文摘With the development of today's market economy, the competition among enterprises is becoming more and more fierce. The enterprise management mechanism of self-management and self-financing determines the leading position of enterprise financial management. Financial management is an important part of enterprise economic management. Strengthening the application of financial statement analysis plays an irreplaceable role in understanding the enterprise in real time and improving the core competitiveness of the enterprise.
文摘Starting in the late nineteenth century rail network expansion activities in large cities of developed countries has been in trouble because of the energy crisis in the 1970s,but the rail system works in the 1990s accelerated the concepts of environmental and economic sustainability,and is still continuing today.In the 1970s urban rail systems,previously only applied to highly populated cities,started to be implemented in low-populated urban areas.Despite efforts to accelerate rail system in the 1990s in developed countries,many developing countries had not have rail networks.In countries which had been studying on rail system networks,along with the acceleration of urban development,due to the lack of transportation plans,inadequate or incorrect implementation of the plans or changing actions in the implementation phase applied advanced rail system has not reached capacity or expected.In Turkey,the purpose,goals and policies of transport plans are away from integrity,and the problems are not clearly detected.Also,not defined and incomplete assessment of transportation systems and insufficient financial analysis are the most important cause of failure.Rail systems and other transportation systems to be addressed as a whole is seen as the main factor in increasing efficiency in applications that are not integrated yet in our country to come to this point has led to the problem.Compared to other transport systems,rail systems require more efficient use of the investment because of the high investment costs,so that implementation of these systems without deviating from the main policies and objectives,efficient use of financial resources has become crucial for the correct orientation of the investment.One of the most important factors in the provision of effective use of rail systems is locating in the right corridor.Provided,however,to meet the expected passenger capacity in terms of investment is very important to achieve the objective.In this study,located in the city of İzmir,Bornova-Üçyol Metro line and Aliağa-Menderesİzban Light Rail System and light rail systems in the coming years and the projected capacity of recommendation after analyzing tried to reveal the effects of urban space.
文摘This research aims to estimate the long-term financial benefits of using smart grids to mitigate and adapt the power sector to climate change. In order to do that, twelve scenarios were analyzed applying an energy accounting model （LEAP （Long-range Energy Alternatives Planning System）） that was developed using Brazilian historical data from 1970 to 2015. To conduct the analysis, the Sathaye and Ravindranath＇s three steps methodology was used. The main final results include a long-term cost-benefit analysis that is developed for each considered scenario. The initial phase includes the analysis of the projections for the power sector up to 2030. The following phase consists on the estimation of costs for operation, maintenance, losses and new electrical projects investments. And finally, all scenarios＇ results were compared and the benefits of implementing smart grids in the sector were estimated. The attained results show that smart grid implementation would contribute to reduce electricity tariffs, the generation costs as well as the costs associated with theft and fraud.
文摘This article tracked, identified, and demonstrated the economic and financial viability of the renewable energy sector from biomass in a Spanish Thermal Power Plant. The methodology used came from Theoretical postulates （GITMAN, 2004; VAN HORNE, 1993） called, Technical Preparation of capital budgets （Economic and Financial Analysis） called, payback, Net Present Value, and Internal Rate of Return）. The economic and financial viability results demonstrated were in two stages： the first identified that the plant is viable according to the payback. The second traced the economic and financial viability from the thermal energy production hypothesis equivalent to electricity power in the amount of 7,699.08 MWh, which resulted in the following indicators： payback of seven years and three months, NPV of R$ 369,064.98, and the IRR of 12.46%. Therefore, managers would have to make a user raising campaign in the ratio of 24.66%, taking into account of an unused capacity of 25%. These indicators were calculated using the following financial data： initial investment of R $ 3,654,731.86, operational income of R $1,262,264.16, operational inputs of R$ 503,639.59, and capital cost of 10.95% over 20 years. This industrial plant is located in the city of Cuellar in northern Spain, having two employees working eight hours a day; it produces only thermal power, represented in this study by MWh of electric power. This industrial plant produces power by burning forest residues from tree pruning. It was concluded that, given the research question developed in this paper--is the study plant profitable from the economic and financial point of view？--The response was identified by calculating the economic and financial indicators that the plant studied is viable from the proposed of maximizing sales revenues to 7,699.08 MWh.
文摘This article aims to study the indicators used in the financial analysis for credit and explain them. Also it checks the impact of each indicator in credit analysis and what happens if the pointer is changed deliberately to get the loan, giving some possible ways to do it and analyzing them. It proposes a new model to evaluate the indicators and the assignment of weights in formula evaluation of each indicator, so the risks of granting credit will be smaller as well as the evaluation of the financial terms of a company will be more balanced and optimal. The scope is to equilibrate the weights of each indicator in the fmancial credit analyze not by rescoring its value but by assigning shares in the evaluation formula. Doing this, it can be considered as a double checking using the same parameters and it lowers the risks in the money recovering. As it is debated in the article anyone can do fxaud to obtain a loan by altering the documents they provide through which some can do it good and even get uncaught. The scope is not to find what they did; it is to get protected even if they do it.
文摘Nowadays, the chain management, as an important core to financial management, has become the consensus of entrepreneurs and economic circles. As a well-developed retailing enterprise in Hubei province, the financial management of Wuhan Zhongbai Group Co., Ltd serves a good references for other enterprises. This thesis aims to provide some references for other regional retailing enterprises through analysis on the financial status of Wuhan Zhongbai Group Co., Ltd.
文摘This study employs the Harvard analytical framework to evaluate Gree Electric's financial performance across strategy,accounting,finance,and prospects.Results show that Gree leads the industry in profitability and long-term debt repayment capacity,supported by strong R&D and cost control from its vertically integrated model.Sustained innovation has generated extensive patents,enabling high-margin premium products.However,Gree faces constraints due to over-reliance on its core air-conditioning business,declining inventory turnover,and slow overseas expansion.Its diversification into new sectors like new energy and smart equipment remains limited,accounting for under 5%of revenue and failing to mitigate core market risks.Operating cash flow volatility further reflects instability in these new ventures.Strategic recommendations include scaling the new energy segment,enhancing overseas localization,and optimizing supply chain finance.The study also suggests that Gree should focus on green,smart technologies and value-added services to strengthen competitive barriers.Future research could incorporate ESG metrics to improve analytical comprehensiveness.
文摘With the progress of society and the rapid development of economy, more and more enterprises use accounting statements for analysis to reflect the assets accumulation, cost composition, operating results, capital use, etc. of enterprises in the past period of time, and to dig out problems, analyze problems, solve problems, and continuously improve the internal management level of enterprises. However, in reality, there are still many problems in the analysis of corporate accounting statements. This paper firstly expounds the content and method of the analysis of accounting statements of enterprises, then probes into the problems existing in the analysis of accounting statements of enterprises, and finally puts forward some countermeasures and suggestions for perfecting the analysis of accounting statements.
文摘The analysis of corporate accounting statements is the core content of refined management by corporate management and an important way to help enterprises achieve strategic planning objectives and enhance market competitiveness. Therefore, the financial personnel need to continuously collect and sort out the data and information related to the financial statements of the enterprise, and carry out in-depth analysis on the accounting statements in combination with other data and information, so as to form a comprehensive evaluation on the financial status, operating results and even cash flows of the enterprise, and provide reference for the enterprise management personnel and the personnel using the financial statements. In view of this, this paper expounds the contents and methods of corporate accounting statements, discusses the value of corporate accounting statement analysis, studies the problems existing in corporate accounting statement analysis, and puts forward solutions to promote the healthy and sustainable development of enterprises.
文摘This paper is aiming to evaluate the effect of cost control strategy on the profitability of Coca-Cola Company from year 2015 to 2017 by using the ratio analysis and offer essential recommendations for the company.This paper is divided into three parts.First part is to introduce the current business operation activities and basic background information.This paper adopts desk research as data collection method.The major sources of information are the annual report of Coca-Cola Company,the database of World Health Organisation and other scholastic websites such as Wan Fang Database.Second,financial statements analysis and profitability analysis.This part contains three data analysis methods that are horizontal analysis and ratio analysis.Third part is the conclusion which is from year 2015 to 2017,that Coca-Cola Company has strengthened its profitability through cost control strategy but there are fatal hazards in the profitability of Coca-Cola Company that is the worse utilization of its assets to generate profit and dispute with IRS.The recommendations are also provided based on the conclusion which could be referenced by other companies to some extent.
