chap009 Profitability Analysis(财务报表分析-台湾中兴大学).pptVIP

Profitability Analysis 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 Measuring Gross Profit Gross profits vary across industries depending on factors such as: ? Competition ? Capital investment ? Level of costs that must be recovered from gross profit Analyzing Costs of Revenues Analyzing Gross Profit Analysis of gross profit directs attention at the factors explaining variations in: ? Sales ? Costs of sales Analyzing Costs of Revenues Analyzing Gross Profit Analysis Statement of Changes in Gross Profit Step 1.?Focus on