本文選題：財務分析 + 管理��； 參考：《全國商情》2016年09期

【摘要】：本文以宇通客車為標桿,找出金龍汽車與標桿企業(yè)的差距,依靠企業(yè)財務報告及披露信息,分析得出產(chǎn)生差距的原因在于兩企業(yè)管理水平的差異:成本管理;三費控制;存貨管理;應收賬款管理等。以案例的方式探究了從財務報告中窺見企業(yè)管理水平的方法,幫助企業(yè)及相關者提高從財務報告中提取信息的能力,敦促企業(yè)重視管理,向管理要效益。
[Abstract]:This paper takes Yutong bus as the benchmark, finds out the gap between Jinlong automobile and benchmark enterprise, and relies on the financial report and disclosure information of the enterprise, and finds out that the reason of the gap lies in the difference of the management level of the two enterprises: cost management, three fees control; Inventory management; accounts receivable management, etc. This paper probes into the method of finding out the management level of the enterprise from the financial report in the way of case, helps the enterprise and the related person to improve the ability of extracting information from the financial report, urges the enterprise to attach importance to the management, and wants the benefit from the management.
【作者單位】： 鄭州大學商學院;
【分類號】：F406.7;F426.471

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