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1 Агуулга Оршил Удиртгал Нэгдүгээрбүлэг. Санхүүгийн тайлангийн шинжилгээний онол арга зүйн асуудал/4-23/ 1.1 Санхүүгийн тайлангийн шинжилгээний тухай 1.2 Санхүүгийн тайлангийн мэдээллийг хэрэглэгчид, санхүүгийн хөгжлийн чиг хандлага 1.3 Санхүүгийн тайланд шинжилгээ хийх зорилго, ач холбогдол 1.4 Санхүүгийн тогтвортой байдлын шинжилгээ 1.5 Төлбөрийн чадварын шинжилгээ 1.6 Мөнгөн урсгалын үнэлгээ 1.7 Үйл ажиллагааны идэвхжлийн шинжилгээ 1.8 Ашигт ажиллагааны шинжилгээ Хоѐрдугаарбүлэг.Судалгааныхэсэг “Атар өргөө” ХК-ны санхүүгийн тайланд хйисэн шинжилгээ: /24-46/ 2.1 Санхүүгийн тогтвортой байдлын шинжилгээ 2.2 Төлбөрийн чадварын шинжилгээ 2.3 Үйл ажиллагааны идэвхижлийн шинжилгээ 2.4 Ашигт ажиллагааны шинжилгээ Ерөнхийдүгнэлт/47/ Ашигласанматериал Хавсралт www.zaluu.com www.zaluu.com

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2005 =1,695,113.0 - 307,694.7=1,387,418.3

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25

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2005 =1,695,113.0

307,694.7= 5,50

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2005 =1,695,113.0 1,077,655.3

307,694.7= 2,006

2006 = 1,809,070.5 1,274,575.7

478,012.5= 1,118

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2005 2,006 , 2006

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2005 =4,197,200,4

1,077,655.3= 3,894//

2006 =4,098,924.8

1,274,575.7= 3,215//

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27

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3,894 = 93,733//

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3,293= 110,841//

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28

2005 93,733 2006

110,841.

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2005 =5,151,207.9

543,781.1= 9,472 //

2006 =4,919045.2

394,723.9= 12,461 //

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9,472= 38,53//

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12,461= 29,29 //

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29

: 2006

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2005 38,53

2006 29,29 .

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2005 =5,151,207.9

4,026,643.8= 1,279//

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4,035,072.0= 1,219//

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30

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2005 =5,151,207.9

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2005 =808,304.7

4,026,643.8= 0,201 = 20,1%

2006 =850,812.5

4,035,072.0= 0,210 = 21,08%

: 2005 20,1%-

2006

21,1%-

.

2.

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2005 =500,610.0

3,218,339.1= 0,156 = 15,6 %

2006 =37,800.0

3,184,259.6= 0,117 = 11,7%

0,201

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32

:2005

15,6%- 2006

11,7% .

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2005 =5,151,207.9 4,197,200.4

5,151,207,9= 0,185 = 18,5%

2006 =4,919,045.2 4,098,924.8

4,919,045.2= 0,167 = 16,7%

: 2006

2005 . 2006

16,7%

.

2.

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2005 =272,788.5

5,151,207,9= 0,052 = 5,2%

0,185

0,167

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33

2006 =69,390.1

4,919,045.2= 0,014 = 1,4%

: 2005

5,2% 2006 1,4 .

=

/%/

2005 =138,706.4

5,151,207,9= 0,026 = 2,6%

2006 =8,282.6

4,919,045.2= 0,002 = 0,2%

0,052

0,014

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[Type text]

34

: 2005 2,5%

2006 -0,2% .

.

/ROA/

=

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2005 =138,706.4

4,026,643.8= 0,034 = 3,44%

2006 =8,282.6

4,035,072.1= 0,002 = 0,205%

-0,005 0 0,005 0,01 0,015 0,02 0,025 0,03

2005

2006

0,0344

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[Type text]

35

:

2005 3,44% 2006 0,205%-.

/ROE/

=

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2005 =138,706.4

3,218,339.1= 0,043 = 4,309%

2006 =8,282.6

3,184,259.6= 0,0026 = 0,26%

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=

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2005 =138,706.4

174,136= 796.54

2006 =8,282,6

174,136= 47.56

-0,01 0 0,01 0,02 0,03 0,04 0,05

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2006

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36

:

2005 2006

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1. P/E

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/2005 =1026

796.540= 1.288

/2006 =1929

47.563= 40.55

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2006 -

40,55 .

,

Du-Pont

Du- Pont

: 4919045.2

: 4098924.8

: 750730.3

: 1.267

: 4035072.1

: 3184259.6

: 3184259.6

: 850812.5

: 84154.9

: 10949.9

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: 2226001.6

: -8282.7

: 372800

: 478012.5

: 4919045.2

: 4035072.1

ROA: -0.205

: -0.002

: 1.219

: 4919045.2

ROE: -0.26

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[Type text]

38

//

2005 :

1 =199,820.1

4,026,643.8= 0,050

2 =5,151,207.9

4,026,643.8= 1,279

3 =3,218,339.1

4,026,643.8= 0,799

4 =138,706.4

4,026,643.8= 0,034

5 =1,387,418.3

4,026,643.8= 0,345

Z = 3,3 1 + 1,0 2 + 0,6 3 + 1,4 4 + 1,2 5

Z2005 =3,3*0,050 + 1,0*1,279 + 0,6*0,799 + 1,4*0,034 + 1,2*0,345= 2,385

Z2006=3,3*0,001 + 1,0*1,219 + 0,6*0,789 + 1,4*0,317 + 1,2*0,330= 3,7545

Z2005 2,385> 1,8 2005

.

Z2006 3,7545 > 1,8 2006 2005

. -

, .

1 =2,667.3

4,035,072.0= 0,001

2 =4,919,045.2

4,035,072.0= 1,219

3 =3,184,259.6

4,035,072.0= 0,789

4 =1,280,342.9

4,035,072.0= 0,317

5 =1,331,058.0

4,035,072.0= 0,330

2006 :

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39

2005 2006

:

-

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2006 .

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68,529.6 53,919.6

4,308.3

10,828.9 15,143.7

25,480.6 23,853.2

135,768.5 144,960.4

105,877.7 109,016.5

5. // /3-4/ 272,788.5 69,390.1

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53

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13. // /11-

12/

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