会计学：企业决策的基础（管理会计分册）课件 Williams_FinMan_19e_Chap014_PPT.pptx

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会计学：企业决策的基础（管理会计分册）课件 Williams_FinMan_19e_Chap014_PPT.pptx

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Chapter14FinancialStatementAnalysis

JohnsonJohnsonistheworld’smostcomprehensiveandbroadlybasedmanufacturerofhealthcareproductsandrelatedservices.Financialstatementanalysisinvolvestakingkeyitemsfromthesefinancialstatementsandgleaningasmuchusefulinformationaspossiblefromthem.Forexample,wecandeterminethattheamountofJohnsonJohnson’s2017netincomeof$1,300millionrepresentedareturnoflessthan1percentonthetotalassetsusedtogeneratethatincome.Introduction:JohnsonJohnsonExample

Whataccountsforthissignificantdifferenceisareturnonassetsintwoconsecutiveyears.Whichismoretypicalofacompanyofthistype?Thesearedifficultquestionstoanswer.Tomakethisjudgmentwewouldneedmoreinformationthanwehaveatthispoint.Forexample,wewouldliketoknowthetrendinvariousfinancialmeasuresforJohnsonJohnsonoverseveralyears.WewouldalsoliketoknowhowJohnsonJohnson’sperformancecompareswiththatofothercompanieswithsimilaroperatingcharacteristics(i.e.,inthesameindustry).Introduction:JohnsonJohnsonExample(cont.)

UsingAccountingInformationThegoalofaccountinginformationistoprovideeconomicdecisionmakerswithusefulinformation.Thefinancialstatementsgeneratedthroughtheaccountingprocessaredesignedtoassistusersinidentifyingkeyrelationshipsandtrends.Thefinancialstatementsofmostpubliclyownedcompaniesareclassifiedandarepresentedincomparativeform.

ClassifiedandComparativeFinancialStatementsClassifiedFinancialStatementsItemswithcertaincharacteristicsareplacedtogetherinagroup,orclassification,toassistusersofthestatementsintheiranalyses.Anexampleofaclassifiedfinancialstatementisabalancesheetthatseparatesassetsandliabilitiesintocurrentandnoncurrentcategories.ComparativeFinancialStatementsThefinancialstatementamountsformorethanoneaccountingperiodappearsideby