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Study On The Comprehensive Financial Analysis And The Realization Through Computer

Posted on:2003-06-21Degree:MasterType:Thesis
Country:ChinaCandidate:M X JiangFull Text:PDF
GTID:2156360092465858Subject:Accounting
Abstract/Summary:PDF Full Text Request
The financial position and operating results of an enterprise can be systematically and thoroughly analyzed and assessed through Comprehensive Financial Analysis. The Du Pont System of Financial Analysis and the Wall Marking Way are two ways of Comprehensive Financial Analysis widely used in practical operation. The two ways, however, came into being in the early 20th century and some aspects of the two ways can be improved and perfected. Basing on the assessment and analysis of the Comprehensive Financial Analysis, the author first points out that there are some defects in the Du Pont System of Financial Analysis and the Wall Marking Way. The defects in the Du Pont System of Financial Analysis include: the Managerial Accounting data haven't been made adequate use of; the cost information reflected from cost behavior hasn't been demonstrated; the data of the statement of cash flows haven't been used; the enterprises' operating risk and financial risk haven't been reflected; the enterprises' contribution to society hasn't been reflected. The defects in the Wall Marking Way include: the assessing and calculating methods are unreasonable; the theory of the selection of financial ratios is inadequate; the selected assessing ratios are incomplete.The Du Pont System of Financial Analysis and the Wall Marking Way are then improved. The improvements of The Du Pont System of Financial Analysis include: introducing Analysis of Cash Flows to the Du Pont System of Financial Analysis; introducing Managerial Accounting Data, Marginal Contribution Analysis, Safe Marginal Analysis and Leverage Analysis to the Du Pont System of Financial Analysis; introducing Analysis of Value Added Accounting Indices to the Du Pont System of Financial Analysis. The main improvements of the Wall Marking Way refer to improving the Financial Ratio and the Assessing and Calculating Methods. Finally the software The Comprehensive Financial Analysis System has been developed through computer programming with DBMS Visual Foxpro 6.0 and Comprehensive Financial Analysis has been realized through computer. With the theoretical improvements of comprehensive financial analysis, some financial data can be more completely applied to comprehensive financial analysis and the enterprises' financial conditions and operating results can be more completely and directly demonstrated in comprehensive financial analysis. The way of realizingComprehensive Financial Analysis through computer will make it more convenient and practical and helps analysts complete their comprehensive financial analyses more easily.The thesis includes four parts. Part I introduces the significance and the researching status quo both at home and abroad. Part II assesses and analyzes the way of Comprehensive Financial Analysis and proposes where should be improved in the Du Pont System of Financial Analysis and the Wall Marking Way. Part III deals with the improvement of the Du Pont System of Financial Analysis and the Wall Marking Way. Part IV describes the function, realization process and application of the software system The Comprehensive Financial Analysis System.
Keywords/Search Tags:Comprehensive Financial Analysis, the Du Pont System of Financial Analysis, the Wall Marking Way, the Realization through Computer
PDF Full Text Request
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