缅甸仰光M食品公司财务现状及改进研究

发布时间：2018-05-18 22:30

本文选题：M食品公司 + 财务指标　；参考：《广西大学》2013年硕士论文

【摘要】：随着缅甸经济进入市场经济以后的快速发展,中小企业也快速增加,竞争也比较激烈,内外环境发生了巨大的变化。企业财务报表反映了企业一定时期的财务状况与经营成果。财务分析不仅是企业内部的一项基础工作,而且财务报表分析的目的在于为企业管理层全面准确的认识企业过去,然而采用财务分析信息能预测企业未来如何、根据使用者的需求可以判断并作出财务决策。作为来自缅甸的(财务诊断方向)的留学生,我学习了财务诊断的方法和工具,初步了解了中国中小食品企业的情况,和进行财务分析的一般传统做法。然后以缅甸仰光M食品公司例,对其2010年-2012年的财务报表进行分析和比较,探讨M公司报表中存在的财务问题,并尝试提出建议。本文上先使用了文献综述部分由两个部分来研究中小食品企业的经营现状以及财务报表分析方法。在论文第三章里,采用财务管理基本分析方法：比较分析、趋势分析、比率分析和因数分析。用这些分析法来分析M食品公司的资产负债表以及利润表。第四章上采用了专门的财务分析技术方法；先使用企业五性分析法来分析对M食品公司近三年的财务报表为研究对象,再在第五章里采用雷达图来进一步理解企业近三年的财务状况、经营状况以及未来的经营趋势。本文主要用资产负债表和利润表的数据来分析M公司过去和现在的偿债能力、获利能力、营运能力和偿债能力分析和平价。通过各项指标分析可以发现经营管理上存在问题,从而建议修改对策。
[Abstract]:With the rapid development of Myanmar economy after entering the market economy, the small and medium-sized enterprises also increase rapidly, the competition is also more intense, the internal and external environment has taken place the huge change. Enterprise financial statements reflect the financial situation and operating results of a certain period of time. Financial analysis is not only a basic work within an enterprise, but also the purpose of financial statement analysis is to comprehensively and accurately understand the past of an enterprise. However, the use of financial analysis information can predict the future of an enterprise. Can judge and make financial decisions according to the needs of users. As a foreign student from Myanmar, I have learned the methods and tools of financial diagnosis, have a preliminary understanding of the situation of small and medium food enterprises in China, and the general traditional methods of financial analysis. Then taking Yangon M Food Company of Myanmar as an example, this paper analyzes and compares its financial statements from 2010 to 2012, probes into the financial problems existing in M company's financial statements, and tries to put forward some suggestions. In this paper, two parts of literature review are used to study the current situation of small and medium-sized food enterprises and the analysis method of financial statements. In the third chapter, the basic analysis methods of financial management are adopted: comparative analysis, trend analysis, ratio analysis and factor analysis. Use these methods to analyze M Food's balance sheet and profit statement. The fourth chapter uses the special financial analysis technology method, first uses the enterprise five nature analysis method to analyze the M food company's financial statements in the past three years as the research object. In the fifth chapter, the radar chart is used to further understand the financial situation, business situation and future business trend of the enterprise in the past three years. This paper mainly uses the data of balance sheet and income statement to analyze M Company's past and present solvency, profitability, operating capacity and solvency analysis and parity. Through the analysis of each index, we can find the problems in management and management, and then propose to modify the countermeasures.
【学位授予单位】：广西大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F416.82;F433.7

【相似文献】