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| Structural Аnalysis |
The method of structural analysis is used in the analysis of the internal structure of the financial statements. For purposes of analysis the focus of the study can be profound, considering and internal structure of individual cumulative balance sheet items. For example, the balance sheet item "Receivables from clients" can be analyzed structure of individual customers within the total corporate receivables. In addition, if you evaluate the liquidity of the company, the analysis may occur by determining the proportion of current assets in the total assets of the company and determining the ratio of total liabilities invested in individual elements of current assets.
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| Structural Analysis |
The main advantage in applying this method to balance the
company is manifested in the ability to accommodate the changing proportions of
the components within the groups of assets and liabilities. At this could very
easily be stated how the relative permanence in the balance residue on a feather
demonstrated impressive dynamics.
From (Video 1) shows that at constant absolute size of the
balance in pen "Securities" in the three-year study period its share
within total assets suffered serious dynamics such as climate cases in 2016,
compared 2015 is fourfold.
Applying the method of structural analysis or statement of
income and expenditure show the utmost advantage of this analytical tool. This
is because in the statement of income and expenditure every item of expenditure
is linked to a global resultant amount - namely the amount of sales. In such a
situation can easily establish what portion of the proceeds accumulate the
various costs incurred by the company. It can also be established dynamics in
different values which measure the result. (Video 2).
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| Structural Analysis |
Powered application of the method of structural analysis to
the income and expenditure of the company "National Electric Company" EAD - town. Sofia possible to establish that the increase in the profit before
distribution in 2015 is associated with increase the share of profit in
the total amount of the sales proceeds at the expense of reduction of the share
of costs (excluding activities).
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| Structural Analysis |
This is because the financial statements have legally defined form. Therefore, regardless of the size of firms, respectively, of the aggregate income and balance sheet can easily reveal the specific and excellent structural differences between comparable companies. At the same time the results are comparable and compatible, as in all comparable companies compliance with the balance sheet and profit and loss change in the price level is the same. Such structural analysis can be applied for comparison between the studied company and a moderate, representative for the industry and the economy as a whole company.
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