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Lecture Managerial accounting (6th edition): Chapter 14 - Jiambalvo

Chapter 14 - Analyzing financial statements: A managerial perspective. This chapter presents the following content: Why managers analyze financial statements; control of operations; assessment of vendors, customers, and other partners; horizontal and vertical analyses;. | 1 Slide 14-2 CHAPTER 14 Analyzing Financial Statements: A Managerial Perspective 2 Learning objective 1: Explain why managers analyze financial statements and perform horizontal and vertical analyses of the balance sheet and the income statement. Slide 14-3 Why Managers Analyze Financial Statements Managers analyze financial statements for a variety of reasons including: To control operations To assess the financial stability of vendors, customers, and other business partners To assess how their companies appear to investors and creditors 3 Slide 14-4 Control of Operations Managers analyze financial statements to gain insight into whether their goals have been achieved or plans implemented successfully Managers expect that a successful implementation of their plans will be reflected in financial information If financial information is inconsistent with a successful implementation an investigation will be launched Learning objective 1: Explain why managers analyze financial statements | 1 Slide 14-2 CHAPTER 14 Analyzing Financial Statements: A Managerial Perspective 2 Learning objective 1: Explain why managers analyze financial statements and perform horizontal and vertical analyses of the balance sheet and the income statement. Slide 14-3 Why Managers Analyze Financial Statements Managers analyze financial statements for a variety of reasons including: To control operations To assess the financial stability of vendors, customers, and other business partners To assess how their companies appear to investors and creditors 3 Slide 14-4 Control of Operations Managers analyze financial statements to gain insight into whether their goals have been achieved or plans implemented successfully Managers expect that a successful implementation of their plans will be reflected in financial information If financial information is inconsistent with a successful implementation an investigation will be launched Learning objective 1: Explain why managers analyze financial statements and perform horizontal and vertical analyses of the balance sheet and the income statement. 4 Slide 14-5 Assessment of Vendors, Customers, and Other Partners Another important reason for analyzing financial statements is to review the financial stability of vendors, customers, and other strategic partners Increasingly companies are establishing strong relationships with a small number of vendors willing to commit to high quality levels and short lead times Learning objective 1: Explain why managers analyze financial statements and perform horizontal and vertical analyses of the balance sheet and the income statement. 5 Slide 14-6 Assessment of Vendors, Customers, and Other Partners Managers want to be confident that the vendor will be stable and continue in existence over the foreseeable future Companies analyze customers to assess whether they will be able to pay the amounts they owe Companies do not want to enter into partnerships with firms in financial difficulty Learning objective