| At present,China’s economy has entered the fast lane of development,people’s living standards continue to improve,the proportion of food and beverage consumption in its daily consumption is also increasing.In this case,the market environment of the catering industry will become more and more complex,and the competition it will face will also intensify day by day.Therefore,it is necessary for companies in the catering industry to rely on financial statement analysis and other means.The assessment and evaluation of the financial situation and management level of the company not only plays a guiding role in the operation and development of the company,but also has important guiding significance for the management decision-making of the company in the future.This paper takes Xi’an Dietetic Co.,Ltd as the research object.First of all,the research background and significance of this paper,The research status,research ideas and methods at home and abroad are introduced in detail.Secondly,it gives an overview of the basic theory of financial analysis and expounds the three main analysis methods of financial analysis in order to provide theoretical support for the following practical analysis.Thirdly,based on the relevant theories of financial statement analysis,By using the methods of trend analysis,structural analysis and comparative analysis,this paper makes a trend analysis and structural analysis of the balance sheet,profit statement and cash flow statement of Xi’an Dietetic Co.,Ltd.,and finally,based on the relevant financial indicators,the paper makes a trend analysis and structural analysis of the balance sheet,profit statement and cash flow statement of Xi’an Diet Co.This paper makes an in-depth analysis of the financial data of Xi’an Diet in recent years,in order to evaluate the changes of the operating ability,profitability,solvency and growth ability of the listed company,and then reveal the financial problems and reasons of the company.Through the analysis of the company’s financial data,it is found that the company has some problems,such as lack of ability to manage accounts receivable,unreasonable structure of assets and liabilities,insufficient control of costs and expenses,low utilization rate of assets and so on.According to the existing problems,this paper puts forward some feasible suggestions,such as establishing the credit rating system of credit enterprises,widening the financing channels,refining the cost management,opening up the network market and so on.It is intended to help the company to identify its own advantages andoptimize capital management,in order to promote the competitiveness of the company industry and enhance profitability,and ultimately achieve the sustainable development of the company.At the same time,it also provides a decision-making reference for the management of the company to improve the management level of the company,and plays a reference role for investors to evaluate the investment value of the company in the securities market. |