目前,外贸公司已基本实行按业务部进行会计核算,但业务部又不是独立核算的二级单位,因此,一般不进行业务部财务分析工作,而是公司总体财务分析。随着业务的不断扩大,公司管理层如要全面彻底了解各业务部经营及财务情况,就有必要对业务部进行财务分析,以便为企业的经营管理提供更多的经营决策信息。 At present, foreign trade companies have basically carried out accounting according to the business department, but the business department is not a secondary unit of independent accounting. Therefore, the financial analysis of the business department is generally not conducted, but the overall financial analysis of the company. With the continuous expansion of business, if the management of a company needs to fully understand the operation and financial status of each business department, it is necessary to conduct a financial analysis on the business department so as to provide more business decision-making information for the operation and management of the business.