每月企业的会计人员编制完会计报表后都少不了对当月的生产经营情况做出财务分析和说明,而影响利润增减因素分析和成本升降因素分析是其中心环节,它直接关系到企业财务分析质量的高低,可以说这种分析能为企业进行目标成本管理、提高经济效益提供准确的数据。下面笔者介绍两种不同格式的“产品销售利润增减因素分析表”,供同行参考。(表一、表二见次页)表一中单位税金包括教育费附加,其填列方法为:1、2行的1至7栏根据会工基03表“产品销售利润明细表”中的有关数字填列,2至7行1栏的数字应相同;3行2栏=1行2栏;3行3、4、5栏应分别等于1行3、4、5栏;3行8栏=3行7栏-1行7栏;4行2栏=2行2栏;4行3、4、5栏应分别等于1行3、4、5栏;4行8栏=4行7栏-3行7栏;5行2栏=4行2栏=6行2栏=7行2栏;5行3栏=2行3栏=6行3栏=7行3 Monthly corporate accounting staff after the preparation of the accounting statements are ultimately made on the month of the production and operation of the financial analysis and instructions, while the impact of profit growth factor analysis and analysis of cost factors is its central link, which is directly related to corporate financial analysis The level of quality, it can be said that this analysis can be targeted for enterprise cost management, improve economic efficiency and provide accurate data. Here I introduce two different formats of “product sales profit increase and decrease factor analysis table” for peer reference. (Table 1, Table II, see the next page) Table 1, the unit tax includes education surcharges, which are listed as follows: Lines 1 to 7 of the column according to the base 03 table “product sales profit schedule” For numbers entry, the numbers in columns 1 to 7 should be the same; 3 rows and 2 columns = 1 row and 2 columns; and rows 3 and 4 and 5 should be equal to 1 row, 3 and 4 columns respectively; = 3 rows 7 columns -1 rows 7 columns; 4 rows 2 columns = 2 rows 2 columns; 4 rows 3, 4, 5 columns should be equal to 1 row 3, 4, 5 columns; 4 rows 8 columns = 4 rows 7 columns -3 rows 7 columns; 5 rows 2 columns = 4 rows 2 columns = 6 rows 2 columns = 7 rows 2 columns; 5 rows 3 columns = 2 rows 3 columns = 6 rows 3 columns = 7 rows 3