financial statement basics
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Financial Statement Basics2016.03 | Product Management team |
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Accounting BasicsRevenue AnalysisCost AnalysisProfit AnalysisCase Study
1. Accounting Basics
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(. 2015 12 31 ), , , (. 2015 1 1 2015 12 31) .
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(International Financial Reporting Standards, IFRS) 110 . 2011 IFRS (K-IFRS) .Financial Statement | , IETF RFC
IASB IFRS!
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(Statement of financial position) (Balance Sheet) . . .
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, .Balance Sheet
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(Statement of comprehensive income) ( ) , , . , , .
(Gross Profit) = (Sales Revenue) (Cost of Revenue) (Operating Profit) = (Gross Profit) (Selling) (General Administration) (, Earnings Before Interest and Tax) = (Operating Income) + (Net Profit) =
Income Statement | ,
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(Statement of Stakeholders Equity) (, , , ) .
(Statement of Retained Earnings) . = +
, Statement of Stakeholders Equity | , ,
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(Statement of cash flow) ( ) , () , , .
Statement of cash flow | ,
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... , . , , (Flow) . () . . .
: . , , , . , , . : . , , .Financial Statement analysis | , Platum Lean Life
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2. Revenue Analysis
Revenue Analysis (Revenue Analysis) : J L, S, H , S, H L , . () () .
Case Study: J L 250, S 150, H 100 L J ?L J L J 200 25% . S 70, H 50 , ., , ., 3 . , S H , . 3 (, , ) (, , ) . (. LG, 451 research ) . | , Archive of Seoul
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Case Study
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3. Cost Analysis
Cost Analysis (Cost) (, ) / .
(Cost Analysis) : . , .
| (Object of costing), (weezle.net)
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Cost Analysis details . / , (outsourcing) .
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What is the COR? (COR Cost of Revenue, COGS Cost of Good Sold): , , .
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Direct Cost vs Indirect Cost .
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Case Study , 2015 2,000, 1,000 .
6,000 = 4,000 + 2,000, 4,500 = 3,000 + 1,500.
21,000 . ?
= + ,
= 6,000 + 21,000*(2,000/(2,000+1,500)) = 18,000 , 4,500 + 21,000*(1,500/(2,000+1,500)) = 13,500 .
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4. Profit Analysis
Gross Profit (Gross Profit) , , .
(Gross Profit) = (Sales Revenue) (Cost of Revenue)
(Gross Profit Margin) .
.
, .
, .
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Operating Profit (Profit from operation) . (Operating Profit) = (Gross Profit) (Selling & General Administration Cost) , , , , , . , () .
? ( !) . , . , , . . , . | ,
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