Chia sẻ bài giảng phân tích tài chính căn bản

[Thu Thao Tran]

Phương pháp phân tích
+ Phân tích ngang (horizontal analysis)

• (Year-To-Year Approach)
• (Base-Year-To-Date Approach)

+ Phân tích dọc (vertical analysis)

• Common-size analysis: An analysis of percentage financial statements where all balance sheet items are divided by total assets and all income statement items are divided by net sales or revenues.

+ Phân tích chỉ số (index-number analysis)

• Index-number trend analysis: An analysis of percentage financial statements where all balance sheet or income statement figures for a base year equal 100.0 (percent) and subsequent financial statement items are expressed as percentages of their values in the base year.
• Ratio analysis: Phân tích tương quan giữa các chỉ tiêu.

+ Benchmarks: Other companies ratio; The firm’s historical ratios; Data extracted from financial markets