HISTORICAL DATA ANALYSIS - Income Statement, Balance Sheet and Cash Flow Statement
The budget analysis, whatever the objective, must make it possible to evaluate, both on historical and forecast data, the economic profile (Income Statement), patrimonial (Balance Sheet) e financial (Financial statement) in time.
The first step is the reclassification, that is the reorganization of the balance sheet data (or of the provisional accounting situation) according to (managerial) schemes capable of provide the user with an immediate reading and interpretation of the data.
The most commonly used reclassification schemes are:
- the income statement with added value and contribution margin
- the balance sheet with sources and uses.
The cash flow statement can be calculated using the indirect method on the basis of the first two.
Insieme a Michele moglia (inFinance) e Simone Spedo (Head of the Credit Office of Banca Etica), Alessandro Fischetti (Leanus Administrator) tackles the topic, showing real cases and daily experiences.
In the second part, dedicated to the exercises, it will be shown how to manage the reclassification of any balance sheet or accounting situation, how to manage the sign (same sign, opposite sign) with particular reference to the Balance Sheet.
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