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BAB 1
TINJAUAN
ANALISIS
Analisis Laporan Keuangan
LAPORAN PT Surya Citra Media
KEUANGAN

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Business Environment Business Strategy
Labor market Scope of Business
Capital market Degree of diversification
Product market Type of diversification
Suppliers Competitive Positioning
Customers Cost of Leadership
Competitors Differentiation
Business Regulation Business Activities Key Success factors and risk
Operating Activities
Investment Activities
Financing Activities

Accounting Environment Accounting Strategy


Capital Market structure Choice of accounting
Contracting and Governance policies
Accounting System
Accounting Conventions and Choice of accounting
Measure and report
regulations estimates
economic
Tax and Financial Accounting Choice of reporting
Consequences of
linkages format
business activities
Third Party Auditing Choice of supplementary
Legal system for Accounting disclosure
disputes

Financial Statement
Managers͛ superior
information on business
activities
Estimation Errors
Distortions from managers͛
accounting choices

 
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| Business Strategy Analysis
Generate performance expectations
|
through industry analysis and competitive
| strategy analysis
|
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|
Accounting Analysis
Evaluate| Accounting Quality
by assessing accounting Financial Analysis Prospective Analysis
policies| and estimates. Evaluate Performance using Make Forecasts and value
| ratios and cash flow analysis. Business
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