| 企业财务状况指标分析 |
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| 引用本文： | 张春雨.企业财务状况指标分析[J].交通科技与经济,2009,11(1):123-124. |
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| 作者姓名： | 张春雨 |
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| 作者单位： | 黑龙江省高路公司,黑龙江,哈尔滨,150000 |
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| 摘 要： | 以某企业报告期财务报表数据为基础，分析企业负债能力和长期偿债能力等财务指标，计算销售利润率、销售毛利率、销售费用率、销售成本率等盈利能力指标。同时进行直接材料、直接人工、制造费用等成本和期间费用分析，可为企业财务分析工作提供一定参考。
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| 关 键 词： | 财务指标 盈利能力指标 成本 费用 |
The Financial Position of the Target Business Analysis |
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| ZHANG Chun-yu.The Financial Position of the Target Business Analysis[J].Technology & Economy in Areas of Communications,2009,11(1):123-124. |
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| Authors: | ZHANG Chun-yu |
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| Institution: | Heilongjiang Provincial Highspeed Road Company;Harbin 150000;China |
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| Abstract: | In this paper,an enterprise reporting period financial statements based on the data,analysis of the liabilities and long-term solvency,and other financial indicators,calculated on sales,gross margin sales,cost of sales,cost of sales ratio,and profitability targets.At the same time,direct materials,direct labor,manufacturing costs and cost analysis during the analysis of the costs.Corporate financial analysis can provide a reference work. |
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| Keywords: | financial indicators profitability targets costs expension |
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