財(cái)務(wù)管理案例詳解-資料下載頁
2025-04-30 18:53本頁面
【正文】 yen’s monthly average exchange rate in the previous year to monthly local currencydenominated sales, cost of sales, and selling, general and administrative expenses for the fiscal year ended March 31, 2002, as if the value of the yen had remained the same. petition ability 1. A petition have several means as follows: scale advantage, High product quantity Continuous technique innovation ,Familiar with the market situation, Dynamic needs of product, Promote technology, Talent manager ,Unite employees.First Net sales Net sales 2002 2003 20042003/20022004/2003,7666,916,0426,883,478%%Company’s market share seems to be flat, looking into the whole electronic business。 pany is facing a strict petition .However, high net sales shows high petition ability. We can analyze the increase sales relative with dividend, mon stock invest and so on.Dividend policy(1)A yearend cash dividend of yen per share of Sony Corporation mon stock was approved(2)Sony Corporation had already paid yen per share to each shareholder。 accordingly the annual cash dividend per share was yen(3)By continuously increasing corporate value, its shareholders can be rewardedCommon stockBalance of March in 31, 2001 is 919,617,134, Balance of March in 31,2002 is 919,744,355Balance of March in 31, 2004 is 926,418,280.(1)In 2002: Acquire up to a total not exceeding 90 million outstanding shares of its mon stock An amount in a total not exceeding 165。650 billion and a total not exceeding 300 thousand outstanding shares of the subsidiary tracking stock As a result, no mon stock and subsidiary tracking stock had been acquired(2)In 2003: acquire up to a total not exceeding 90 million outstanding shares of its mon stock an amount in a total not exceeding 165。400 billion ($3,846 million) and a total not exceeding 300 thousand outstanding shares of the subsidiary tracking stock As a result, had acquired 2 million outstanding shares of its mon stock at an amount in 165。8,200 million($79 million) No subsidiary tracking stock had been acquired(3)In 2004: Sony purchase its own shares to the retained earnings available for dividends to shareholders.Retained earnings: Retained earnings 200220032004120926213017401367060The retained earnings is increasing year by year, so we can concluded that the stock market of Sony is well . It may give the investors a sign that it is a pany worth invest.Sales profit margin Nets ineSales profit margin= Net sales2002200320042003/20022004/2003Sony has a high net sales, the sales profit margin is low, which means that one share of sale can only bring little profit. The petition is intenseSony’s slogan①Continuous to be one of the world’s leading consumer brand.②Operational restructuring aimed at realizing outstanding efficiency and high added value③Sony is dedicated to creating dreams and experiences that make our lives more enjoyable and enriching. ④Building a powerful operating framework through structural reformsAll of the above analysis has just covered the main part of Sony’s Financial aspect, we need more information to have a deep analysis on all the things that have affected the financial situation of Sony corporation, we also need our teacher and all of our classmates to help us to perfect the analysis of our report. From doing this analysis report, we have learned much more about the method of analyzing Financial Report, we believe that we can do much better in the future work about the analysis of report of our course, we can improve our ability of analysis, expressing, practice, cooperation and experience.Now I would thanks for Our Teacher to give us the opportunity to show our efforts on the course and the knowledge given us.總結(jié): 經(jīng)過我們小組5人的共同努力,從最開始的找資料,到最終完成這份報(bào)告,大家都做出了很大的努力和工作,對(duì)Sony公司20012004年Excel報(bào)表進(jìn)行了分析,大家都有了很大的收獲,提高了我們分析各方面的能力,然而從中我們也得到了不少的經(jīng)驗(yàn)和教訓(xùn),體現(xiàn)出了我們的不足之處,這是在以后的工作中要改進(jìn)的.參考資料及來源: 財(cái)務(wù)管理案例分析(第11版) James Horne John M. Wachowicz (清華大學(xué)出版社) 現(xiàn)代財(cái)務(wù)管理基礎(chǔ)(第七版) [美]Arthur J. Keown David F. Scott John D. Martin Jay William Petty 著朱武祥 譯 (清華大學(xué)出版社)27 / 27
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