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财务报表作为分析企业经营状况的一种基本分析工具,已经成为企业管理者最常用的手段,但由于财务报表分析的局限性,如果单看报表而不结合企业生命周期、企业的发展阶段及战略发展目标等因素进行研究,那么财务报表仅仅是一张报表,只能从数据的本身分析问题,就不能分析出行业走势及据此进行的战略调整。本文主要依据财务报表的关键指标,结合企业不同生命周期与关键指标的表现展开讨论,浅析企业的战略调整思路。
Financial statements, as a basic analytical tool for analyzing the state of business operations, have become the most commonly used tools for business managers. However, due to the limitations of financial statement analysis, if the statements are not integrated with the enterprise life cycle, the development stage and strategy of the enterprise Development goals and other factors to study, then the financial statements is only a report, only the data itself from the analysis of the problem, we can not analyze the trend of the industry and the strategic adjustment accordingly. This article mainly based on the key indicators of financial statements, combined with different life cycles of enterprises and the performance of key indicators to discuss, analysis of strategic thinking of enterprises.