发布时间 : 星期三 文章(完整版)耐克公司财务报表分析毕业设计更新完毕开始阅读d66cec4dc4da50e2524de518964bcf84b9d52ddf
the rapid development of capital market, great changes have taken place in enterprise external environment. Financial statement analysis is not only a basic work within the enterprise, and the fiscal, taxation, banking, audit and enterprise to fully understand the enterprise production and management departments and the broad masses of investors, the correct evaluation of enterprise performance, from the outside to promote enterprise development efficiency and improving management plays an irreplaceable role. But pure simple Numbers and words from the financial statements are not substantial results, and to take advantage of certain methods and analysis skills, combined with the actual situation at the same time, the correct understanding the limitations and abnormal factors of financial statements, the balance sheet, income statement and statement of cash flows to conduct a comprehensive comprehensive analysis, in order to make scientific decision, the system is the dynamic process of financial statement analysis.
Based on Nike company as an example, this paper from the definition of the financial analysis, this paper introduces the enterprise financial analysis of data and the basis of the current commonly used methods of financial analysis. The financial analysis indicators, which are used in the current carried on the detailed analysis and research, and using the financial ratios analysis indicators to Nike comprehensive analysis and evaluation on the financial situation. Finally, the paper analyzes the common use of the limitation of financial ratio analysis, and from the enterprise debt paying ability, operation ability and profitability indicators to its improvement Suggestions are put forward. Using financial indicators
to evaluate enterprise's overall profitability, solvency, the operating efficiency of assets, asset turnover, cash flow and sustainable development ability is analyzed to explore how to carry out financial statement analysis, and the limitations of financial statement analysis and put forward their views.
Key Words: The financial statements; Financial statement analysis. Financial indicators; limitations
目 录
摘 要 .............................................................. I Abstract. ......................................................... II 1绪论 .............................................................. 1
1.1研究背景和意义 ............................................... 1 1.2研究目的与研究对象 ........................................... 1 1.3研究内容 .................................................... 2 1.4论文研究方法 ................................................. 2 2 财务报表基础理论 .................................................. 3
2.1财务报表分析概念 ............................................. 3
2.1.1 财务报表分析的原则与程序 ............................... 3 2.1.2 财务报表分析的作用 ..................................... 3 2.2财务报表分析的常用方法 ....................................... 4
2.2.1比率分析法 ............................................. 4 2.2.2比较分析法 ............................................. 4 2.2.3趋势分析法 ............................................. 4 2.3财务分析方法的局限性 ......................................... 4 3 耐克公司整体概况 .................................................. 5
3.1耐克公司简介 ................................................. 5 3.2耐克公司品牌标志与品牌故事 ................................... 5
3.2.1品牌标志 ............................................... 5 3.2.2品牌故事 ............................................... 5 3.3耐克公司竞争者环境分析 ....................................... 6
3.3.1耐克公司市场竞争者组成 ................................. 6 3.3.2耐克公司市场竞争的优势与劣势 ........................... 7 3.3.3耐克公司在市场竞争中的机会与威胁 ....................... 7
4耐克公司财务报表的具体分析研究 ................................... 10
4.1财务三大报表分析 ............................................ 10
4.1.1资产负债表分析 ........................................ 10 4.1.2利润表分析 ............................................ 15 4.1.3现金流量表分析 ........................................ 17 4.2相关财务指标分析 ............................................ 21
4.2.1偿债能力分析 .......................................... 21 4.2.2营运能力分析 .......................................... 22 4.2.3获利盈利分析 .......................................... 23 4.3财务综合分析 ................................................ 24 5对耐克公司财务状况的综合评价与建议 ............................... 26
5.1对耐克公司财务状况的综合评价 ................................ 26
5.1.1偿债能力较弱 .......................................... 26 5.1.2营业总成本高 .......................................... 26 5.1.3应收账款周转速度慢 .................................... 26 5.2对耐克公司财务状况的建议 .................................... 26
5.2.1提高偿债能力 .......................................... 27
5.2.2为降低运营总成本加强管理 .............................. 27 5.2.3加强应收账款的回收力度 ................................ 27
结论 .............................................................. 29 致谢 .............................................................. 30 参考文献 .......................................................... 31