Phan tich hoat dong kinh doanh - 1 PHAN LY THUYET 2 CHNG 1...

Phan tich hoat dong kinh doanh
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Unformatted text preview: 1 PHAN LY THUYET 2 CHNG 1 TONG QUAT VE PHAN TCH HOAT ONG KINH DOANH 1.1. NOI DUNG PHAN TCH HOAT ONG KINH DOANH 1.1.1. Khai niem Phan tch hoat ong kinh doanh (Operating activities analysis) la mon hoc nghien cu qua trnh san xuat kinh doanh, bang nhng phng phap rieng, ket hp vi cac ly thuyet kinh te va cac phng phap ky thuat khac nham en viec phan tch, anh gia tnh hnh kinh doanh va nhng nguyen nhan anh hng en ket qua kinh doanh, phat hien nhng quy luat cua cac mat hoat ong trong doanh nghiep da vao cac d lieu lch s, lam c s cho cac d bao va hoach nh chnh sach. e quan ly doanh nghiep trong nen kinh te th trng nh hien nay, oi hoi cac doanh nghiep khong nhng phai to chc hach toan kinh doanh mot cach chnh xac ma con phai tch cc to chc cong tac phan tch hoat ong kinh doanh. Cung vi ke toan va cac khoa hoc kinh te khac, phan tch hoat ong kinh la mot trong nhng cong cu ac lc e quan ly va ieu hanh co hieu qua cac hoat ong cua doanh nghiep. Tien than cua phan tch hoat ong kinh doanh la cong viec co tnh xem xet n gian mot so chA tieu tong quat da tren d lieu cua bang tong ket tai san - con goi la phan tch ke toan hay ke toan noi bo. Do s oi hoi ngay cang cao cua nhu cau quan ly, s m rong ve quy mo cung nh xu hng i vao chieu sau va chat lng cua cac hoat ong doanh nghiep, phan tch hoat ong kinh doanh vi noi dung, oi tng pham vi va phng phap nghieu cu rieng biet, tat yeu tr thanh mot khoa hoc oc lap va ngay cang hoan chAnh. 3 Phan tch hoat ong kinh doanh hng en th trng khong phai nham xay dng nhng ke hoach mot cach may moc, cng nhac ma la cong cu phuc vu cho nhng quyet nh ngan han va dai han, oi hoi chu ong, linh hoat ngay ca oi vi cac mat hoat ong hang ngay cua doanh nghiep. Muc tieu cua phan tch hoat ong kinh doanh v the tng ong vi cac mon hoc mi xuat hien chng vai thap nien tr lai ay - chu yeu cac nc phat trien, nh: ke toan quan tr - management accounting; phan tch bao cao tai chnh - the analysis of financial statements, quan tr tai chnh - financial management....
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