财务案例3（Financial case 3）.docVIP

财务案例3（Financial case 3） Financial case studies, formative assessment exercises, 3 reference answers, accounting undergraduate 2008-04-26, 11:40 financial case studies, formative assessment exercises, 3 reference answers Case nine: 1, what are the factors that affect target profit planning? How do these factors affect target profits? Answer: (1) capital preservation and value added goal The ultimate aim of the enterprises financial management is to maintain and maximize the value of the capital. The fundamental of maintaining value is appreciation, and without appreciation, it is impossible to maintain capital. In the environment of market competition, in order to achieve capital preservation, the increment rate of capital (first of all assets) shall not be lower than the average of the market. From the purpose of achieving capital maintenance, enterprises must consider the owners income expectation when planning the target profit. Of course, from the owners point of view, this profit target is the concept of after tax profits first. (2) competition in the market From the angle of enterprise, the objective of capital maintenance and value increase is from the investors constraint, and belongs to the internal goal of enterprise management. However, in the market environment, the ultimate goal can be achieved, first of all, depends on the competitive advantage of the enterprise in the market. Therefore, based on the market competition, enterprises must establish development as the leading marketing strategy in the market, clear the target market and is competitive with the growth potential of the product positioning, through uninterrupted market penetration, market development, product development and diversification, to achieve docking with the market, the smooth realization of sales target enterprise security. (3) matching degree of resources; Whether the target sales can be achieved depends directly on the resources of the enterprise, including human resources, mate