Explain how to classify cash flows into operating, investing, and financing activities, and define criteria for evaluating changes in working capital and the sustainability of free cash flow.
Additionally, assess financial soundness using cash flow ratios and benchmarks, and outline policy improvement measures such as adjusting credit terms and capital investment decisions.
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2. 재무비율 분석
Use profitability, efficiency, liquidity, and leverage metrics to compare performance against [산업/부문] standards.
Explain how to select an appropriate peer group and interpret results relative to the industry median.
Describe how these insights can be used to set strategic priorities such as cost reduction, margin improvement, and revenue diversification.
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3. 재무제표 프레젠테이션
Explain how to communicate key insights to stakeholders such as investors, lenders, and board members using charts, pivot tables, and structured narratives.
Include techniques for contextualizing metrics against budget targets and competitor benchmarks to maximize clarity and persuasive impact.
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4. 세로·가로 분석
Describe how to convert income statement items into revenue-based proportions (Vertical) and year-over-year changes (Horizontal) to track performance trends.
Explain how to identify abnormal fluctuations and link them to operational events in order to recommend strategic adjustments to stakeholders.
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5. 대차대조표 분석
Explain how to evaluate financial stability using working capital, current ratio, debt ratio, and asset turnover, interpreted within the context of [산업/부문].
Identify risks such as excessive leverage or inventory accumulation, and propose strategies including debt restructuring and divestment of non-core assets.
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6. 손익계산서 분석
Identify revenue and cost trends over a specific [time period], including product-line and regional segmentation, gross and net margin analysis, and diagnosis of cost surges.
Based on this analysis, propose concrete improvement actions such as supplier contract renegotiation, pricing adjustments, and SG&A cost optimization.
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7. 이상징후 탐지
Summarize methods for detecting potential red flags (사기·부실·불안정) within financial statements.
Examples include sharp revenue fluctuations, abnormal inventory adjustments, excessive cost increases, and frequent related-party transactions.
Explain how to mitigate risk through internal controls, periodic audits, and external reviews, and outline execution plans to ensure the operational integrity of [제품/서비스].
