摘要
基于管理用财务报表的编制原理和方法,对通用财务报表转换为管理用财务报表应用进行举例,在此基础上对管理用财务报表进行指标分析,使财务报表的指标分析更适应公司内部管理需要,为公司管理层提供更好的经济决策支持。
Based on the principles and methods of preparing financial statements for management, this paper converts general financial statements into management financial statements for specific application. On this basis, the paper analyzes the indicators of financial statements for management. The analysis of financial indicators based on the management financial statements can better adapt to the demand of the company’s internal management and provide better economic decision support for the company’s management.
作者
范维红
张博
FAN Wei-hong;ZHANG Bo(China Suntien Green Energy Co.,Ltd,Shijiazhuang 050000,China;National Transportation Holdings Limited,Beijing 100034,China)
出处
《廊坊师范学院学报(自然科学版)》
2019年第1期67-71,79,共6页
Journal of Langfang Normal University(Natural Science Edition)
关键词
管理用财务报表
财务指标分析
财务管理
financial statements for management
analysis of financial indicators
financial management