从财务报告中窥见企业的管理水平——以金龙汽车与宇通客车为例

发布时间：2018-05-05 12:08

本文选题：财务分析 + 管理　；参考：《全国商情》2016年09期

【摘要】：本文以宇通客车为标杆,找出金龙汽车与标杆企业的差距,依靠企业财务报告及披露信息,分析得出产生差距的原因在于两企业管理水平的差异:成本管理;三费控制;存货管理;应收账款管理等。以案例的方式探究了从财务报告中窥见企业管理水平的方法,帮助企业及相关者提高从财务报告中提取信息的能力,敦促企业重视管理,向管理要效益。
[Abstract]:This paper takes Yutong bus as the benchmark, finds out the gap between Jinlong automobile and benchmark enterprise, and relies on the financial report and disclosure information of the enterprise, and finds out that the reason of the gap lies in the difference of the management level of the two enterprises: cost management, three fees control; Inventory management; accounts receivable management, etc. This paper probes into the method of finding out the management level of the enterprise from the financial report in the way of case, helps the enterprise and the related person to improve the ability of extracting information from the financial report, urges the enterprise to attach importance to the management, and wants the benefit from the management.
【作者单位】：郑州大学商学院;
【分类号】：F406.7;F426.471

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