- Major part (reporting on particular areas (spheres) and management segments),
namely:
- Financial key indicators: dynamics of net income from sales, operating profit,
net profit, expenses of main activity, etc. (are presented in terms of months or in
comparison with the previous period in the form of charts, diagrams for the purpose of
better visual perception). It also indicates the percentage of these indicators and
planned (subject to financial planning).
- Financial analysis of the economic activity of the enterprise: assessment of
individual indicators of balance, liquidity, solvency, financial stability, business
activity and profitability of the enterprise (in terms of the main indicators of the choice
of the enterprise). Important for the analysis are indicators such as: coefficients of
overall solvency, autonomy, manpower of working capital, rate of change in net
income, return on equity capital, profitability of economic activity, profitability of
products, return on investment, coefficients of financial leverage, etc. It is expedient to
carry out financial analysis in a tabular form in a dynamics for at least 2 periods
explaining the reasons (factors) of changes in indicators.
- Orders and sales (marketing). In this section, the dynamics of sales volumes, the
structure of the main buyers, the market position of the enterprise and the competitive
environment are estimated. The information in this section is provided to the discretion
of the manual either in tabular or textual form.
- Research and development activities. It provides a description of the main areas
of research, assessment of the cost of research and development of new products
(services), market research, innovation activities.
- Investment activity. Information on acquisition and / or acquisition of
enterprises, reconstruction, technical re-equipment and modernization of production,
financial investments in securities of other companies is disclosed.
- Information on equity and its changes. Includes the following information: total
cumulative profit for the period, comparison of the value at the beginning and the end
of the period for each component of equity, transactions with owners (owners'
contributions, payments to owners (distribution of profits between shareholders and
the period of payment of dividends, amount of dividends per share), changes in shares
of ownership in subsidiaries), acquisition of own shares, etc.
- Cash flow information. Cash flows for the period according to the operational,
investment and financial activity are shown.
- Personnel potential. The structure of the personnel of the enterprise, the structure
of employment by segments of activity, the amount of labor costs, the level of
participation of personnel in the adoption of management decisions, the level of staff
turnover (preferably in the dynamics of the months), etc. is provided.
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