月度与季度经营管理财务体系报告

Click to edit Master title style,Click to edit Master text styles,Second level,Third level,Fourth level,Fifth level,*,*,单击此处编辑母版标题样式,单击此处编辑母版文本样式,第二级,第三级,第四级,第五级,*,*,SBU,投资管理体系之一,月度/季度经营管理财务报告,一. 报表体系,二. 经营分析体系,三. 预测体系,战略管理部,2002年4月,DL-ZLB-SBU-20020401,附件一,1,DLong Strategic Mgt. Dept.,DLongstrategic Mgt.Dept.,DL-ZLB-SBU-20020401,1.SBU每月从,分,分子公司收取,财,财务报表和分,析,析，汇总股份,公,公司的财务报,告,告和分析后，,报,报股东财务部,，,，SBU按月,召,召开经营分析,例,例会,2. 战略管,理,理部配合SBU按季做财务,分,分析和经营管,理,理综合分析，,由,由SBU的董,事,事长/总经理,向,向股东报告，,并,并按照季度考,核,核,3.SBU分,子,子公司的报表,需,需要分子公司,的,的总经理签字,，,，SBU的报,表,表需要董事长/总经理签字,4.本报告/,报,报表格式为示,范,范性，SBU,可,可以发挥和创,新,新，力求达到,要,要表达的目的,。,。,报告制度和要,求,求,2,DLongStrategic Mgt. Dept.DLong Strategic Mgt.Dept.,DLongstrategic Mgt.Dept.,一.,报表体系,1.报表分类,2.基本报表,3.分析类报表,二. 经营分,析,析体系,三. 预测体,系,系,DL-ZLB-SBU-20020401,3,DLongStrategic Mgt. Dept.DLong Strategic Mgt.Dept.,1. 报表分,类,类,DLongstrategic Mgt.Dept.,DL-ZLB-SBU-20020401,4,DLongStrategic Mgt. Dept.DLong Strategic Mgt.Dept.,DLongstrategic Mgt.Dept.,DL-ZLB-SBU-20020401,5,DLongStrategic Mgt. Dept.DLong Strategic Mgt.Dept.,DLongstrategic Mgt.Dept.,2,.基本报表,DL-ZLB-SBU-20020401,6,DLongStrategic Mgt. Dept.DLong Strategic Mgt.Dept.,DLongstrategic Mgt.Dept.,DL-ZLB-SBU-20020401,7,DLongStrategic Mgt. Dept.DLong Strategic Mgt.Dept.,DLongstrategic Mgt.Dept.,DL-ZLB-SBU-20020401,8,DLongStrategic Mgt. Dept.DLong Strategic Mgt.Dept.,DLongstrategic Mgt.Dept.,DL-ZLB-SBU-20020401,9,DLongStrategic Mgt. Dept.DLong Strategic Mgt.Dept.,D,LongstrategicMgt.Dept.,DL-ZLB-SBU-20020401,制,造,造,费,费,用,用,明,明,细,细,表,表,10,DLongStrategicMgt.Dept.D,LongStrategicMgt.Dept.,D,LongstrategicMgt.Dept.,DL-ZLB-SBU-20020401,管,理,理,费,费,用,用,明,明,细,细,表,表,11,DLongStrategicMgt.Dept.D,LongStrategicMgt.Dept.,D,LongstrategicMgt.Dept.,DL-ZLB-SBU-20020401,销,售,售,费,费,用,用,明,明,细,细,表,表,12,DLongStrategicMgt.Dept.D,LongStrategicMgt.Dept.,D,LongstrategicMgt.Dept.,DL-ZLB-SBU-20020401,财,务,务,费,费,用,用,明,明,细,细,表,表,13,DLongStrategic Mgt.Dept.D,Long Strategic Mgt.Dept.,DLongstrategic Mgt.Dept.,DL-ZLB-SBU-20020401,14,DLongStrategic Mgt.Dept.D,Long Strategic Mgt.Dept.,DLongstrategic Mgt.Dept.,DL-ZLB-SBU-20020401,15,DLongStrategic Mgt.Dept.D,Long Strategic Mgt.Dept.,DLongstrategic Mgt.Dept.,DL-ZLB-SBU-20020401,16,DLongStrategic Mgt.Dept.D,Long Strategic Mgt.Dept.,DLongstrategic Mgt.Dept.,DL-ZLB-SBU-20020401,17,DLongStrategic Mgt.Dept.D,Long Strategic Mgt.Dept.,DLongstrategic Mgt.Dept.,DL-ZLB-SBU-20020401,18,DLongStrategic Mgt.Dept.D,Long Strategic Mgt.Dept.,DLongstrategic Mgt.Dept.,3.,分析类报表,DL-ZLB-SBU-20020401,19,DLongStrategic Mgt.Dept.D,Long Strategic Mgt.Dept.,DLongstrategic Mgt.Dept.,DL-ZLB-SBU-20020401,20,DLongStrategic Mgt.Dept.D,Long Strategic Mgt.Dept.,DLongstrategic Mgt.Dept.,DL-ZLB-SBU-20020401,21,DLongStrategic Mgt.Dept.D,Long Strategic Mgt.Dept.,DLongstrategic Mgt.Dept.,DL-ZLB-SBU-20020401,22,DLongStrategic Mgt.Dept.D,Long Strategic Mgt.Dept.,DLongstrategic Mgt.Dept.,DL-ZLB-SBU-20020401,23,DLongStrategic Mgt.Dept.D,Long Strategic Mgt.Dept.,DLongstrategic Mgt.Dept.,DL-ZLB-SBU-20020401,24,DLongStrategic Mgt.Dept.D,Long Strategic Mgt.Dept.,DLongstrategic Mgt.Dept.,DL-ZLB-SBU-20020401,25,DLongStrategic Mgt.Dept.D,Long Strategic Mgt.Dept.,DLongstrategic Mgt.Dept.,DL-ZLB-SBU-20020401,26,DLongStrategic Mgt.Dept.D,Long Strategic Mgt.Dept.,DLongstrategic Mgt.Dept.,DL-ZLB-SBU-20020401,27,DLongStrategic Mgt.Dept.D,Long Strategic Mgt.Dept.,DLongstrategic Mgt.Dept.,DL-ZLB-SBU-20020401,28,DLongStrategic Mgt.Dept.DLongStrategic Mgt.Dept.,DLongstrategic Mgt.Dept.,DL-ZLB-SBU-20020401,29,DLongStrategic Mgt.Dept.DLongStrategic Mgt.Dept.,DLongstrategic Mgt.Dept.,DL-ZLB-SBU-20020401,30,DLongStrategic Mgt.Dept.DLongStrategic Mgt.Dept.,DLongstrategic Mgt.Dept.,DL-ZLB-SBU-20020401,31,DLongStrategic Mgt.Dept.DLongStrategic Mgt.Dept.,DLongstrategic Mgt.Dept.,DL-ZLB-SBU-20020401,DLongstrategic Mgt.Dept.,一.报表体,系,系,二.,经,经营分,析,析体系,1.损益分,析,析,2.资产运,营,营分析,3.现金流,量,量分析,4.关键因,素,素分析,三.,预,预测体,系,系,DL-ZLB-SBU-20020401,32,DLongStrategic Mgt.Dept.DLongStrategic Mgt.Dept.,DLongstrategic Mgt.Dept.,DL-ZLB-SBU-20020401,1.,损,损益分,析,析,（可以,加,加注图,表,表）,33,DLongStrategic Mgt.Dept.DLongStrategic Mgt.Dept.,收入汇总表,一月份,二月份,三月份,产品A,产品B,产品C,合计,产品A,产品B,产品C,合计,产品A,产品B,产品C,合计,销售,增长率%,销售成本,销售利润,占销售额的比例%,SG&A支出,EBIT,占销售额的比例%,外部净利息支出,税前收入,所得税支出,净利润,占销售额的比例%,EBITDA,占销售额的比例%,DLongstrategic Mgt.Dept.,DL-ZLB-SBU-20020401,按产品,细,细分,（可以,加,加注图,表,表）,34,DLongStrategic Mgt.Dept.DLongStrategic Mgt.Dept.,DLongstrategic Mgt.Dept.,DL-ZLB-SBU-20020401,市场和,销,销售分,析,析,（饼图,或,或柱状,图,图）,按产品,分,分,按区域,市,市场分,按销售,渠,渠道分,新产品,35,DLongStrategic Mgt.Dept.DLongStrategic Mgt.Dept.,DLongstrategic Mgt.Dept.,DL-ZLB-SBU-20020401,生产情,况,况分析,（生产,能,能力、,设,设备利,用,用率、,质,质量合,格,格率、,退,退货率,、,、农业,种,种植等,）,）,（可以,加,加注图,表,表）,36,DLongStrategicMgt.Dept.D,LongStrategicMgt.Dept.,DLongstrategicMgt.Dept.,DL-ZLB-SBU-20020401,单一,产,产品,成,成本,分,分析,37,DLongStrategicMgt.Dept.D,LongStrategicMgt.Dept.,DLongstrategicMgt.Dept.,DL-ZLB-SBU-20020401,重大,降,降成,本,本活,动,动和,效,效果,1.,采,采,购,购活,动,动,2.,管,管,理,理费,用,用,3.,产,产,品,品质,量,量提,高,高,4.,技,技,术,术进,步,步、,资,资产,处,处置,、,、利,用,用率,提,提高,、,、税,收,收优,惠,惠等,（可,以,以加,注,注图,表,表）,38,DLongStrategicMgt.Dept.D,LongStrategicMgt.Dept.,DLongstrategicMgt.Dept.,DL-ZLB-SBU-20020401,资本,项,项下,的,的关,键,键因,素,素,（1,）,）投,资,资资,金,金到,为,为和,短,短缺,（2,）,）流,动,动资,金,金的,调,调峰,和,和调,动,动,（3,）,）股,利,利政,策,策,（4,）,）,（可,以,以加,注,注图,表,表）,39,DLongStrategicMgt.Dept.D,LongStrategicMgt.Dept.,DLongstrategicMgt.Dept.,DL-ZLB-SBU-20020401,2.,资,资,产,产运,营,营分,析,析,（可,以,以加,注,注图,表,表）,40,DLongStrategicMgt.Dept.D,LongStrategicMgt.Dept.,DLongstrategicMgt.Dept.,DL-ZLB-SBU-20020401,应收,款,款帐,龄,龄分,析,析和,应,应收,款,款管,理,理制,度,度,存货,结,结构,分,分析,和,和存,货,货管,理,理制,度,度,（可,以,以加,注,注图,表,表）,41,DLongStrategicMgt.Dept.D,LongStrategicMgt.Dept.,DLongstrategicMgt.Dept.,DL-ZLB-SBU-20020401,重大,资,资产,处,处置,重大,投,投资,（,（资,产,产、,股,股权,）,）,（可,以,以加,注,注图,表,表）,42,DLongStrategicMgt.Dept.D,LongStrategicMgt.Dept.,DLong strategicMgt.Dept.,DL-ZLB-SBU-20020401,3. 现,金,金流量分,析,析,43,DLong StrategicMgt. Dept.D,Long StrategicMgt.Dept.,DLong strategicMgt.Dept.,DL-ZLB-SBU-20020401,44,DLong StrategicMgt. Dept.D,Long StrategicMgt.Dept.,DLong strategicMgt.Dept.,DL-ZLB-SBU-20020401,4. 关,键,键因素分,析,析,（1）战,略,略规划、,年,年度经营,计,计划编制,进,进展（用,表,表格形式,）,）,（2）行,业,业研究进,展,展（用表,格,格形式）,45,DLong StrategicMgt. Dept.D,Long StrategicMgt.Dept.,DLong strategicMgt.Dept.,DL-ZLB-SBU-20020401,（3）并,购,购、租赁,、,、股权转,让,让活动（,用,用表格形,式,式）,（4）整,合,合、退出,活,活动（用,表,表格形式,）,）,46,DLong StrategicMgt. Dept.D,Long StrategicMgt.Dept.,DLong strategicMgt.Dept.,DL-ZLB-SBU-20020401,（5）整,合,合效益评,估,估（用图,表,表形式）,（6）核,心,心竞争力,和,和竞争对,手,手研究,（可以加,注,注图表）,47,DLong StrategicMgt. Dept.D,Long StrategicMgt.Dept.,DLong strategicMgt.Dept.,DL-ZLB-SBU-20020401,（7）分,子,子公司的,投,投资管理,体,体系（法,人,人智力结,构,构、董事,会,会的职能,等,等）,（8）公,司,司流程和,制,制度及执,行,行情况,（9）考,核,核激励机,制,制的落实,（10）,人,人力资源,配,配备和使,用,用,（可以加,注,注图表）,48,DLong StrategicMgt. Dept.D,Long StrategicMgt.Dept.,DLong strategicMgt.Dept.,DL-ZLB-SBU-20020401,一季度经,营,营分析总,结,结,（可以加,注,注图表）,49,DLong StrategicMgt. Dept.D,Long StrategicMgt.Dept.,DLong strategicMgt.Dept.,DL-ZLB-SBU-20020401,DLong strategicMgt.Dept.,DL-ZLB-SBU-20020401,DLong strategicMgt.Dept.,一.报表体系,二. 经,营,营分析体,系,系,三. 预,测,测体系,1. 损,益,益预测,2. 资,产,产负债预,测,测,3. 现,金,金流量预,测,测,4. 现,金,金预测,DL-ZLB-SBU-20020401,50,DLong StrategicMgt. Dept.D,Long StrategicMgt.Dept.,DLong strategicMgt.Dept.,DL-ZLB-SBU-20020401,损益预测,51,DLong StrategicMgt. Dept.D,Long StrategicMgt.Dept.,DLong strategicMgt.Dept.,DL-ZLB-SBU-20020401,52,DLong StrategicMgt. Dept.D,Long StrategicMgt.Dept.,DLong strategicMgt.Dept.,DL-ZLB-SBU-20020401,销售预测,53,DLong StrategicMgt. Dept.D,Long StrategicMgt.Dept.,DLong strategicMgt.Dept.,DL-ZLB-SBU-20020401,资产负债,预,预测,54,DLong StrategicMgt. Dept.D,Long StrategicMgt.Dept.,DLong strategicMgt.Dept.,DL-ZLB-SBU-20020401,现金流量,预,预测,55,DLong StrategicMgt. Dept.D,Long StrategicMgt.Dept.,DLong strategicMgt.Dept.,DL-ZLB-SBU-20020401,现金预测,56,DLong StrategicMgt. Dept.D,Long StrategicMgt.Dept.,DLong strategicMgt.Dept.,DL-ZLB-SBU-20020401,总结,57,DLong StrategicMgt. Dept.D,Long StrategicMgt.Dept.,