Financial Statement Analysis Overview and Factors Impacting Financial Situations
"Explore the world of financial statement analysis through the eyes of Martyna Mikołajek, M.Sc., and delve into the intricacies of economic entities, macro and micro-environment factors, and quantitative and non-measurable elements shaping financial situations. Discover recommended readings and key research insights in this comprehensive analysis."
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Presentation Transcript
Financial Statement Analysis Martyna Miko ajek M.Sc. Management Financial Facility Institute of Economic Sciences
Office hours E-mail: martyna.mikolajek@uwr.edu.pl Room:106C Tuesday: 17:00-19:00
Recommended reading FridsonM., Alvarez F., Financial Statement Analysis: A Practitioner's Guide, John Wiley & Sons, Inc., New York, 2002. KarwowskiM., Accounting and financial reporting, Warsaw School of Economics, 2015. Lecture s presentations
Basic information of the Financial Statement Analysis
Economicentities Goverment Auditors Suppliers Consumers Employees Creditors Shareholders
Factors shaping the financial situation Outside Inside Non- quantitative - measurable macro- environment micro- environment measurable
Macro-enviromentfactors government policy phase of the business cycle financial system tax system accounting legal system
Micro-enviromentfactors phase of the business / sector conjunctural cycle barriers to entry for market competitive strength
Non-measurable factors strategic management skills experience and competences of the staff information systems technical and technological level organization culture market position
Quantitative measurable factors the value of revenues and costs the structure of revenues and costs (variable / permanent) level and structure of assets
Research on the impact of factors on value for owners Factors of the profit rate on sales Factors of the effective tax rate Sales factors Owner Factors of property, plant and equipment Working capital factors Capital cost factors
Sales factors the size of the market sales structure product brand and customer loyalty distribution channels marketing
The factors of the profit rate on sales pricing policy level of employment and wages of the workforce prices of materials, goods and services level of using outsourcing
Factors of the effective tax rate tax law shaping tax rates transfer prices with an international structure
Factors of property, plant and equipment technical and technological level investment financing scale effect
Capital cost factors interest rates structure of the capital market
