The Xy Company's Financial Diagnostic Analysis

In market economy's movement and the development, the finance diagnostic analysis can reflect the enterprise state of operation and the operating results accurately, moreover can excavate the enterprise the question which exists in the management and operation aspect. Especially in our country market economy competition unprecedented aggravating's today, the finance diagnostic analysis is valued enterprise's day by day, through carries on the finance diagnostic analysis to the enterprise, can distinguish the enterprise fit and unfit quality, localization enterprise transport business is insufficient, the appraisal enterprise value, will forecast the enterprise in the future the prospects for development, will thus urge the enterprise to make the rational decision-making. That is, how did the finance diagnostic analysis not only consummate the question which to the enterprise transport business management aspect existed to provide the important reference, how moreover to carry on the correct investment decision, the capital to the enterprise to forecast that the plan control, the inspection appraisal and so on each management function's implementation also had the key function.The XY Pharmaceutical company was in 1984 the be established privately operated drugs manufacture enterprise, the main business bulk drugs and the preparation medicine production sale, in 2006 the company asset scale amounted to 116,000,000 Yuan, realized the main business income 39,770,000 Yuan. Beginning the company is founded, had determined the implementation"strives for realism the innovation, makes is better the developmental strategy all", the innovation thought that the sacrificing spirit, the respect knowledge, respects the talented person the idea, passes through during company's each work, caused the company whole production operation, the technical development, the quality control and the management movement level obtained the effective promotion, realized the high tech project industrial production for the company to provide the solid foundation.As the Private enterprise, XY Corporation in the management, the fund and the technical aspect has certain superiority. But, intensifies along with the profession competition, the enterprise also faces the cost expense control strength, the sales revenue is not growing and so on slowly some questions. This article selects this company continuously 5 year financial reporting and other accounting data, the reference bulk drugs profession five To be listed's profession finance mean rate takes the evaluation criteria, the union diagrammatic form, first carries on the analysis to the financial reporting structure, then the utilization financial ratio analysis method, has carried on between the history comparative analysis and the same profession contrastive analysis to the XY Corporation each finance ability, discovered this company each main financial ratio recent years's change condition and the change tendency, the search change reason and the change intrinsic logical relation, and using the ROE decomposition analysis, the sustainable rate of increment analysis and the EVA analysis, further thoroughly discussed in this company production operation management the superiorityWith inferiority, in has carried on the full communication after corporate management level, proposed the corresponding countermeasure.