财务分析的意义——通过财务可以透视企业的一切经营活动：
The meaning of financial analysis——can examine all the business activities of enterprises by finance:
企业所有活动的目标和终结点是财务，因而，通过财务分析可以看出企业存在的几乎所有问题。
All activities’objectives and end points of enterprises are finance, thus, almost all the problems of enterprises can be seen through financial analysis.
1. 财务分析是反映企业管理、经营、决策能力的重要方面！
Financial analysis is the important aspect that reflects the business management, operation, decision-making capacity!
2. 通过财务分析可以解析、透视企业的几乎一切经营活动！
Almost all the business activities can be analyzed and examined through financial analysis!
3. 财务分析是销售、生产、经营、发展、战略等决策的依据！
Financial analysis is the basis of sales, production, management, development, strategy and other decision-makings!
4. 财务分析也是制订下期计划、预算，有效管理的重要方式手段！
Financial analysis is also the important way of making the next plan, budget and effective management!
必须依赖一个完整的、现代化的、成功的财务分析体系！用数据管理公司
Must rely on a complete, modern and successful financial analysis system! Use the data to manage company
1. 战略需要数字作依据
Strategies need data as basis
2. 细节需要数字作说明
Details need data to explain
3.经营需要数据作评估
Operation needs data to evaluate
4. 管理需要数据作指南
Management needs data as guide

希望懂得如何数据分析的各部门主管，尤其是销售部管理人员、市场部管理人员
Department heads who want to know how to analyze the data, especially sales managers and marketing managers

1. 企业各层管理人员尤其是高层领导对财务分析的作用认识不够，分析的目的不明确。没有真正把财务管理与分析工作当做企业管理的重要手段，没有认识到财务分析是企业经营管理的重要方法；
Enterprises’management personnel in every level especially the senior leadership is not enough understanding the function of financial analysis, the analysis purpose is not clear. They don’t really make the financial management and analysis as the important way of business management, don’t recognize that financial analysis is the important way of enterprise operation management;
2. 财务分析技术不够。缺乏逻辑，不够全面，主次不分明；
Financial analysis skills are not enough. Lack of logic, not comprehensive, primary and secondary are not clear;
3. 只是纯粹的财务数据，没有很好的与业务结合的业务数据，如：销售分析、采购分析，这样对企业的业务发展和整体经营分析起不到多大作用；
Just purely financial data, are not well combined with business data, such as: sales analysis, purchase analysis, these will not do much for business development and overall management analysis;
4. 分析频率不够，时间太久，有的甚至半年、一年没有一次完整的财务分析；
The frequency of analysis is not enough, the time is too long, some even half a year, there is not a complete financial analysis in a year;
5. 财务人员与领导和其它管理者的沟通不够，高层领导不是完全理解财务分析报告的内容，财务分析很难对公司的运营起到指导与战略作用。
The communication of financial staff with leadership and other managers is not enough, senior leadership is not fully understand the content of financial analysis report, the financial analysis is difficult to play a guiding and strategic role for the company’s operations
Target Audience
财务总监、财务经理、会计主管、管理会计、财务部所有跟数据分析工作相关的同事
Financial director, accountant supervisor, management accountant, all the relevant data analysis staff in financial department

12 H

第一部分：
从财务报表看企业经营质量
See the quality of business from the financial statements
资产负债表
Balance sheet
现金流量表
Cash flow statement
利润表
Income statement
企业如何营造持续性的赢利结构
How to create a sustainable profit structure for enterprises
案例1：直观的量本利分析
Case 1: Intuitive analysis of the amount of principal and interest
案例2：单店营运预测
Case 2: Single-store operation forecast
从股东的角度进行决策
Make decisions from the perspective of shareholders
案例3：投资回报模型
Case 3: Model of return on investment
第二部分：
基于财务数据的市场分析
Market analysis based on financial data
客户分析
Customer Analysis
案例4：客户分析-真正有价值的客户在哪里？
Case 4: Customer Analysis–where are the truly valuable customers？
新品上市的数据跟踪
New listing data tracking
案例5：新产品上市分析
Case 5: Analysis of new products
销量趋势分析
Sales trend analysis
客户数趋势分析
Analysis of the number of customers trend
客户开发质量分析
Analysis of customers development quality
品类分析
Analysis of category
区域分布分析
Analysis of regional distribution
面向竞争的市场分析与管理
Marketing analysis and management of competitions
案例6：产品分析策略-矩阵分析
Case 6: Product analysis strategy - matrix analysis
竞争对手的价格策略分析
Analysis of competitors' pricing strategies
案例7：产品价格分析
Case 7: Product price analysis
如何利用财务数据进行市场决策
How to use financial data to make market decisions
如何定价
how to set a price
如何确定年度产品投入策略
how to determine the annual product investment strategy
如何确定客户投入策略
how to determine customer investment strategy
如何确定渠道投入策略
how to determine the channel investment strategy
如何确定区域投入策略
how to determine the area??investment strategies
如何制定年度营销预算
how to make the annual marketing budget
如何制定有效的销售人员考核指标
how to make effective performance evaluation indicators of sales personnel
第三部分：
基于财务数据的销售运营分析
Sales operations analysis based on financial data
营销和财务部门的共同目标和分歧
he common goals and differences of marketing and finance departments
共同目标：收入和利润最大化，成本最低化
Thecommon goal : Maximization of revenue and profit, minimization of cost
分歧：长期和短期要求，客户满意提升和成本降低，标准产品和个性化产品
The differences:Long-term and short-term requirements, customer satisfaction enhancing and cost reduction, standard products and customized products
从财务角度看营销业绩质量
Seethe quality of marketing performance from a financial point of view
销售利润率
Profit ratio of sales
毛利率
Gross profit ratio
存货周转率
Inventory turnover
应收帐款周转率
Accounts receivable turnover
现金流量
Cash flow
成本结构
Cost structure
财务部门需要提供哪些数据
What are the data that financial department should provide
客户贡献率和增长率
The customer contribution rate and the growth rate
产品贡献率和增长率
The product contribution rate and growth rate
定价和需求关系
Pricing and demand relationship
产品的边际成本效应
The marginal cost effect of products
区域市场的销售记录
The regional market sales record
如何进行销售数据分析
How to analyze the sales data
产品表现
The product performance
区域表现
The regional performance
客户表现
Thecustomer performance
渠道表现
The channel performance
销售人员表现
The sales staff performance
市场份额
The market share
各类增长率
All kinds of growthrate
各类贡献率
All kinds of contribution rate
商品库存与采购分析
Merchandise inventory and purchase analysis
案例8：销售库存分析（哪些产品采购多了，哪些产品会断货？）
Case 8: Sales of inventory analysis (which products are purchased more, what products will be out of stock?)
用直观的图表激活您的销售团队
Activate your sales team with intuitive charts
案例9：销售行为分析模型
Case 9: Sales behavior analysis model
零售门店的运营数据挖掘
Retail stores operating data mining
案例10：零售行业数据分析
Case 10: Data analysis of retail industry
客户消费习惯
Customer spending habits
通道利用效率
Channel utilization efficiency
客流峰值分析
Passenger flow peak analysis
商品比例分析
Proportion of goods analysis
销量预测
Sales forecast
案例11：销量预测-数据分析加上经验调整
Case 11: Sales forecast - Data analysis plus experience adjustments
订单履行记录中的客户服务质量分析
Customer service quality analysis in order fulfillment record
案例12：订单发出到客户签收的全过程跟踪
Case 12: The whole process tracking from the order issued to the customer to sign
第四部分：
基于财务数据的采购和生产控制分析
Procurement and production control analysis based on financial data
生产分析
Production analysis
案例13：是生产损耗的问题还是采购成本的问题？
Case 13: Is it the problem of production loss or the problem of purchase cost?
采购控制
Purchasing control
案例14：你的大供应商是谁？大宗物品涨价的影响会打击你多深？应付账款余额是否合理？下月我还要准备多少现金？
Case 14: Who are your big suppliers? How deep will the influence of commodities prices increasing hit you? Is the payable balance reasonable? How much cash do I have to prepare next month?
质量分析
Quality analysis
案例15：质量趋势—质量纪录中的问题
Case 15: Quality trends–the problems in quality records
第五部分：
基于财务数据的人力资源管理分析
Human resource management analysis based on financial data
薪资预算和薪酬管理
Salary budget and management
案例16：从工资奖金表中得出的信息
Case 16: The information obtained from the salary and bonus table
案例17：年度薪资预算方案模型制定
Case 17: Annual salary budget model making
人力资源结构分析
Human resources structure analysis
案例18：公司员工结构多纬度分析
Case 18: Enterprise employees structure analysis from more latitude
第六部分:
完整的财务分析模板
A complete financial analysis template
赢利能力分析
Profitability analysis
人员分析
Staff analysis
直营系统分析
Direct sales systems analysis
经销渠道分析
Distribution channels analysis
产品分析
Product analysis