月度季度经营管理财务报告

SBU投资管理体系之一投资管理体系之一月度月度/季度经营管理财务报告季度经营管理财务报告一一.报表体系报表体系二二.经营分析体系经营分析体系三三.预测体系预测体系战略管理部2002年4月DL-ZLB-SBU-20020401附件一DLong Strategic Mgt.Dept.1DLong Strategic Mgt.Dept.DLong strategic Mgt.Dept.DLong strategic Mgt.Dept.DL-ZLB-SBU-200204011.1.SBU每月从分子公司收取财务报表和分析，汇总股份公司的财务报告和分析后，报股东财务部，SBU按月召开经营分析例会2.战略管理部配合SBU按季做财务分析和经营管理综合分析，由SBU的董事长/总经理向股东报告，并按照季度考核3.SBU分子公司的报表需要分子公司的总经理签字，SBU的报表需要董事长/总经理签字4.本报告/报表格式为示范性，SBU可以发挥和创新，力求达到要表达的目的。报告制度和要求报告制度和要求DLong Strategic Mgt.Dept.2DLong Strategic Mgt.Dept.DLong Strategic Mgt.Dept.DLong strategic Mgt.Dept.DLong strategic Mgt.Dept.一一.报表体系报表体系1.1.报表分类2.2.基本报表3.3.分析类报表二二.经营分析体系经营分析体系三三.预测体系预测体系DL-ZLB-SBU-20020401DLong Strategic Mgt.Dept.3DLong Strategic Mgt.Dept.DLong Strategic Mgt.Dept.1.1.1.1.报表分类报表分类报表分类报表分类DLong strategic Mgt.Dept.DLong strategic Mgt.Dept.DL-ZLB-SBU-20020401DLong Strategic Mgt.Dept.4DLong Strategic Mgt.Dept.DLong Strategic Mgt.Dept.DLong strategic Mgt.Dept.DLong strategic Mgt.Dept.DL-ZLB-SBU-20020401DLong Strategic Mgt.Dept.5DLong Strategic Mgt.Dept.DLong Strategic Mgt.Dept.DLong strategic Mgt.Dept.DLong strategic Mgt.Dept.2 2.基本报表基本报表DL-ZLB-SBU-20020401DLong Strategic Mgt.Dept.6DLong Strategic Mgt.Dept.DLong Strategic Mgt.Dept.DLong strategic Mgt.Dept.DLong strategic Mgt.Dept.DL-ZLB-SBU-20020401DLong Strategic Mgt.Dept.7DLong Strategic Mgt.Dept.DLong Strategic Mgt.Dept.DLong strategic Mgt.Dept.DLong strategic Mgt.Dept.DL-ZLB-SBU-20020401DLong Strategic Mgt.Dept.8DLong Strategic Mgt.Dept.DLong Strategic Mgt.Dept.DLong strategic Mgt.Dept.DLong strategic Mgt.Dept.DL-ZLB-SBU-20020401DLong Strategic Mgt.Dept.9DLong Strategic Mgt.Dept.DLong Strategic Mgt.Dept.DLong strategic Mgt.Dept.DLong strategic Mgt.Dept.DL-ZLB-SBU-20020401制造费用明细表DLong Strategic Mgt.Dept.10DLong Strategic Mgt.Dept.DLong Strategic Mgt.Dept.DLong strategic Mgt.Dept.DLong strategic Mgt.Dept.DL-ZLB-SBU-20020401管理费用明细表DLong Strategic Mgt.Dept.11DLong Strategic Mgt.Dept.DLong Strategic Mgt.Dept.DLong strategic Mgt.Dept.DLong strategic Mgt.Dept.DL-ZLB-SBU-20020401销售费用明细表DLong Strategic Mgt.Dept.12DLong Strategic Mgt.Dept.DLong Strategic Mgt.Dept.DLong strategic Mgt.Dept.DLong strategic Mgt.Dept.DL-ZLB-SBU-20020401财务费用明细表DLong Strategic Mgt.Dept.13DLong Strategic Mgt.Dept.DLong Strategic Mgt.Dept.DLong strategic Mgt.Dept.DLong strategic Mgt.Dept.DL-ZLB-SBU-20020401DLong Strategic Mgt.Dept.14DLong Strategic Mgt.Dept.DLong Strategic Mgt.Dept.DLong strategic Mgt.Dept.DLong strategic Mgt.Dept.DL-ZLB-SBU-20020401DLong Strategic Mgt.Dept.15DLong Strategic Mgt.Dept.DLong Strategic Mgt.Dept.DLong strategic Mgt.Dept.DLong strategic Mgt.Dept.DL-ZLB-SBU-20020401DLong Strategic Mgt.Dept.16DLong Strategic Mgt.Dept.DLong Strategic Mgt.Dept.DLong strategic Mgt.Dept.DLong strategic Mgt.Dept.DL-ZLB-SBU-20020401DLong Strategic Mgt.Dept.17DLong Strategic Mgt.Dept.DLong Strategic Mgt.Dept.DLong strategic Mgt.Dept.DLong strategic Mgt.Dept.DL-ZLB-SBU-20020401DLong Strategic Mgt.Dept.18DLong Strategic Mgt.Dept.DLong Strategic Mgt.Dept.DLong strategic Mgt.Dept.DLong strategic Mgt.Dept.3.分析类报表分析类报表DL-ZLB-SBU-20020401DLong Strategic Mgt.Dept.19DLong Strategic Mgt.Dept.DLong Strategic Mgt.Dept.DLong strategic Mgt.Dept.DLong strategic Mgt.Dept.DL-ZLB-SBU-20020401DLong Strategic Mgt.Dept.20DLong Strategic Mgt.Dept.DLong Strategic Mgt.Dept.DLong strategic Mgt.Dept.DLong strategic Mgt.Dept.DL-ZLB-SBU-20020401DLong Strategic Mgt.Dept.21DLong Strategic Mgt.Dept.DLong Strategic Mgt.Dept.DLong strategic Mgt.Dept.DLong strategic Mgt.Dept.DL-ZLB-SBU-20020401DLong Strategic Mgt.Dept.22DLong Strategic Mgt.Dept.DLong Strategic Mgt.Dept.DLong strategic Mgt.Dept.DLong strategic Mgt.Dept.DL-ZLB-SBU-20020401DLong Strategic Mgt.Dept.23DLong Strategic Mgt.Dept.DLong Strategic Mgt.Dept.DLong strategic Mgt.Dept.DLong strategic Mgt.Dept.DL-ZLB-SBU-20020401DLong Strategic Mgt.Dept.24DLong Strategic Mgt.Dept.DLong Strategic Mgt.Dept.DLong strategic Mgt.Dept.DLong strategic Mgt.Dept.DL-ZLB-SBU-20020401DLong Strategic Mgt.Dept.25DLong Strategic 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Mgt.Dept.DLong strategic Mgt.Dept.一一一一.报表体系报表体系二二二二.经营分析体系经营分析体系经营分析体系经营分析体系1.1.损益分析2.2.资产运营分析3.3.现金流量分析4.4.关键因素分析三三.预测体系预测体系DL-ZLB-SBU-20020401DLong Strategic Mgt.Dept.32DLong Strategic Mgt.Dept.DLong Strategic Mgt.Dept.DLong strategic Mgt.Dept.DLong strategic Mgt.Dept.DL-ZLB-SBU-200204011.损益分析损益分析（可以加注图表）DLong Strategic Mgt.Dept.33DLong Strategic Mgt.Dept.DLong Strategic Mgt.Dept.收入汇总表收入汇总表一月份一月份二月份二月份三月份三月份产品产品AA产品产品BB产品产品CC合计合计产品产品A A 产品产品BB产品产品CC合计合计产品产品AA产品产品BB产品产品CC合计合计销售销售增长率增长率%销售成本销售成本销售利润销售利润占销售额的比例占销售额的比例%SG&ASG&A支出支出EBITEBIT占销售额的比例占销售额的比例%外部净利息支出外部净利息支出税前收入税前收入所得税支出所得税支出净利润净利润占销售额的比例占销售额的比例%EBITDAEBITDA占销售额的比例占销售额的比例%DLong strategic Mgt.Dept.DLong strategic Mgt.Dept.DL-ZLB-SBU-20020401按产品细分按产品细分（可以加注图表）DLong Strategic Mgt.Dept.34DLong Strategic Mgt.Dept.DLong Strategic Mgt.Dept.DLong strategic Mgt.Dept.DLong strategic Mgt.Dept.DL-ZLB-SBU-20020401市场和销售分析市场和销售分析（饼图或柱状图）按产品分按产品分按区域市场分按区域市场分按销售渠道分按销售渠道分新产品新产品DLong Strategic Mgt.Dept.35DLong Strategic Mgt.Dept.DLong Strategic Mgt.Dept.DLong strategic Mgt.Dept.DLong strategic Mgt.Dept.DL-ZLB-SBU-20020401生产情况分析生产情况分析（生产能力、设备利用率、质量合格率、退货率、农业种植等）（可以加注图表）DLong Strategic Mgt.Dept.36DLong Strategic Mgt.Dept.DLong Strategic Mgt.Dept.DLong strategic Mgt.Dept.DLong strategic Mgt.Dept.DL-ZLB-SBU-20020401单一产品成本分析单一产品成本分析DLong Strategic Mgt.Dept.37DLong Strategic Mgt.Dept.DLong Strategic Mgt.Dept.DLong strategic Mgt.Dept.DLong strategic Mgt.Dept.DL-ZLB-SBU-20020401重大降成本活动和效果重大降成本活动和效果1.采购活动采购活动2.管理费用管理费用3.产品质量提高产品质量提高4.技术进步、资产处置、利用率提高、税收优惠等技术进步、资产处置、利用率提高、税收优惠等（可以加注图表）DLong Strategic Mgt.Dept.38DLong Strategic Mgt.Dept.DLong Strategic Mgt.Dept.DLong strategic Mgt.Dept.DLong strategic Mgt.Dept.DL-ZLB-SBU-20020401资本项下的关键因素资本项下的关键因素（1）投资资金到为和短缺（2）流动资金的调峰和调动（3）股利政策（4）（可以加注图表）DLong Strategic Mgt.Dept.39DLong Strategic Mgt.Dept.DLong Strategic Mgt.Dept.DLong strategic Mgt.Dept.DLong strategic Mgt.Dept.DL-ZLB-SBU-200204012.资产运营分析资产运营分析（可以加注图表）DLong Strategic Mgt.Dept.40DLong Strategic Mgt.Dept.DLong Strategic Mgt.Dept.DLong strategic Mgt.Dept.DLong strategic Mgt.Dept.DL-ZLB-SBU-20020401应收款帐龄分析和应收款管理制度应收款帐龄分析和应收款管理制度存货结构分析和存货管理制度存货结构分析和存货管理制度（可以加注图表）DLong Strategic Mgt.Dept.41DLong Strategic Mgt.Dept.DLong Strategic Mgt.Dept.DLong strategic Mgt.Dept.DLong strategic Mgt.Dept.DL-ZLB-SBU-20020401重大资产处置重大资产处置重大投资（资产、股权）重大投资（资产、股权）（可以加注图表）DLong Strategic Mgt.Dept.42DLong Strategic Mgt.Dept.DLong Strategic Mgt.Dept.DLong strategic Mgt.Dept.DLong strategic Mgt.Dept.DL-ZLB-SBU-200204013.现金流量分析现金流量分析DLong Strategic Mgt.Dept.43DLong Strategic Mgt.Dept.DLong Strategic Mgt.Dept.DLong strategic Mgt.Dept.DLong strategic Mgt.Dept.DL-ZLB-SBU-20020401DLong Strategic Mgt.Dept.44DLong Strategic Mgt.Dept.DLong Strategic Mgt.Dept.DLong strategic Mgt.Dept.DLong strategic Mgt.Dept.DL-ZLB-SBU-200204014.关键因素分析关键因素分析（1）战略规划、年度经营计划编制进展（用表格形式）（2）行业研究进展（用表格形式）DLong Strategic Mgt.Dept.45DLong Strategic Mgt.Dept.DLong Strategic Mgt.Dept.DLong strategic Mgt.Dept.DLong strategic Mgt.Dept.DL-ZLB-SBU-20020401（3）并购、租赁、股权转让活动（用表格形式）（4）整合、退出活动（用表格形式）DLong Strategic Mgt.Dept.46DLong Strategic Mgt.Dept.DLong Strategic Mgt.Dept.DLong strategic Mgt.Dept.DLong strategic Mgt.Dept.DL-ZLB-SBU-20020401（5）整合效益评估（用图表形式）（6）核心竞争力和竞争对手研究（可以加注图表）DLong Strategic Mgt.Dept.47DLong Strategic Mgt.Dept.DLong Strategic Mgt.Dept.DLong strategic Mgt.Dept.DLong strategic Mgt.Dept.DL-ZLB-SBU-20020401（7）分子公司的投资管理体系（法人智力结构、董事会的职能等）（8）公司流程和制度及执行情况（9）考核激励机制的落实（10）人力资源配备和使用（可以加注图表）DLong Strategic Mgt.Dept.48DLong Strategic Mgt.Dept.DLong Strategic Mgt.Dept.DLong strategic Mgt.Dept.DLong strategic Mgt.Dept.DL-ZLB-SBU-20020401一季度经营分析总结一季度经营分析总结（可以加注图表）DLong Strategic Mgt.Dept.49DLong Strategic Mgt.Dept.DLong Strategic Mgt.Dept.DLong strategic Mgt.Dept.DLong strategic Mgt.Dept.DL-ZLB-SBU-20020401DLong strategic Mgt.Dept.DLong strategic Mgt.Dept.DL-ZLB-SBU-20020401DLong strategic Mgt.Dept.DLong strategic Mgt.Dept.一一一一.报表体系报表体系二二.经营分析体系经营分析体系三三.预测体系预测体系1.损益预测2.资产负债预测3.现金流量预测4.现金预测DL-ZLB-SBU-20020401DLong Strategic Mgt.Dept.50DLong Strategic Mgt.Dept.DLong Strategic Mgt.Dept.DLong strategic Mgt.Dept.DLong strategic Mgt.Dept.DL-ZLB-SBU-20020401损益预测损益预测DLong Strategic Mgt.Dept.51DLong Strategic Mgt.Dept.DLong Strategic Mgt.Dept.DLong strategic Mgt.Dept.DLong strategic Mgt.Dept.DL-ZLB-SBU-20020401DLong Strategic Mgt.Dept.52DLong Strategic Mgt.Dept.DLong Strategic Mgt.Dept.DLong strategic Mgt.Dept.DLong strategic Mgt.Dept.DL-ZLB-SBU-20020401销售预测销售预测DLong Strategic Mgt.Dept.53DLong Strategic Mgt.Dept.DLong Strategic Mgt.Dept.DLong strategic Mgt.Dept.DLong strategic Mgt.Dept.DL-ZLB-SBU-20020401资产负债预测资产负债预测DLong Strategic Mgt.Dept.54DLong Strategic Mgt.Dept.DLong Strategic Mgt.Dept.DLong strategic Mgt.Dept.DLong strategic Mgt.Dept.DL-ZLB-SBU-20020401现金流量预测现金流量预测DLong Strategic Mgt.Dept.55DLong Strategic Mgt.Dept.DLong Strategic Mgt.Dept.DLong strategic Mgt.Dept.DLong strategic Mgt.Dept.DL-ZLB-SBU-20020401现金预测现金预测DLong Strategic Mgt.Dept.56DLong Strategic Mgt.Dept.DLong Strategic Mgt.Dept.DLong strategic Mgt.Dept.DLong strategic Mgt.Dept.DL-ZLB-SBU-20020401总结总结DLong Strategic Mgt.Dept.57DLong Strategic Mgt.Dept.DLong Strategic Mgt.Dept.DLong strategic Mgt.Dept.DLong strategic Mgt.Dept.DL-ZLB-SBU-20020401DLong Strategic Mgt.Dept.58DLong Strategic Mgt.Dept.DLong Strategic Mgt.Dept.