财务分析

Various reports designed for financial analysis are based on the analytic accounts. Most of those are available directly from the tree of accounts or from the form view of the account.

Analysis per Account

From an Analytic Account form, click on one of the REPORTS buttons to select a report. OpenERP provides the following financial analyses from the analytic accounts (and maybe more, depending on the additional installed modules):

• Cost Ledger,

• Cost Ledger (quantities only).

• Inverted Analytic Balance,

• Analytic Balance,

成本账

The cost ledger provides all of the detailed entries for the selected accounts. It enables you to make a detailed analysis of each operation carried out on one or several projects.

The analytic cost ledger gives a detailed history of the entries in an analytic account

成本费用总账 (仅数量)

This report gives the detail of entries for an analytic account and a list of selected journals. Only quantities are reported for this analysis, not costs and revenues.

The cost ledger (quantities only) gives a history of an analytic account

The report is often used to print the number of hours worked on a project, without exposing the costs and revenues. So you can show it to a client as a record of the hours worked on a particular project.

To restrict the report to hours worked, without including sales and purchases, select only the services journal for printing.

小技巧

Multiple Printing

To print several analytic accounts at once, you can make a multiple selection on the different accounts in the tree of accounts. Then click on the appropriate Report in the toolbar (in the web client), or select one of the Print reports (in the GTK client), to export the whole selection into a single PDF document.

反向辅助核算余额

The inverted analytic balance provides a summary report relating general accounts and analytic accounts. This report shows the balances of the general accounts broken down by the selected analytic accounts for a selected period.

The inverted analytic balance shows a breakdown of operations by analytic account (project)

This enables you to analyze your costs by general account. For example, if you examine your general account for staff salaries, you can obtain all your salary costs broken down by the different analytic (or project) accounts.

辅助核算余额

The analytic balance shows a breakdown of each project by operation in the financial accounts

The analytic balance is a summary report that relates the analytic accounts to the general accounts. It shows the balances of the analytic accounts broken down by general account for a selected period.

This report is useful for analyzing the profitability of projects, giving you the profitability of a project for the different operations that you used to carry out the project.

小技巧

多公司操作

In a multi-company environment, each company can have its own general chart of accounts on the same database. The two general charts of accounts are independent, but can be linked in a third chart using a view account to do the consolidation.

If the different companies collaborate on joint projects, they may all share the same analytic chart of accounts. In this environment, the cross-related reports like the balance and inverted balance are extremely useful, because they enable you to make an analysis per company by linking up to the general accounts.

辅助核算分录分析

You can have the statistical analysis on all analytic entries from the menu Accounting ‣ Reporting ‣ Statistic Reports ‣ Analytic Entries Analysis.

Statistical report for analytic entries

Key Indicators

If you use analytic accounts with a structure of accounts by project client, you should install the account_analytic_analysis module. This module adds three new tabs to the analytic account form:

• management indicators in the Analysis summary tab,

• monthly statistics in the Stats by month tab,

• statistics on each user in the Stats by user tab.

Management indicators for an analytic account

The figure Management indicators for an analytic account shows all of the management indicators.

These indicators enable you to quickly see such important information as:

• project profitability,

• whether you can still invoice any services to the client, or not,

• the amount of services to invoice,

• the different margin figures.

Breakdown of monthly costs for an analytic account

The real revenue is given by the amount invoiced to the client. The theoretical revenue is given by the sale price of different project costs which could be invoiced to the client. These give different margin figures.

For example, in the case of a fixed price project contract, the real sale price at the end of the project will be equal to the contract negotiated with the client. The theoretical price gives the amount that would have been invoiced if you had charged for all the time worked.

To give project managers a direct view of their different projects, the account_analytic_analysis module creates new menus in the Project management module in Project ‣ Billing ‣ Overpassed Accounts.

Analytic accounts in Project Management

These different menus give quick views that are useful for live projects. For each project, you can check if there are uninvoiced services, see the last invoice date and the last uninvoiced service date, and get reports on the amounts received and those planned. So project managers have all the information necessary to manage their project, shown in a single page.

In the following chapters you will see how project managers can use this information to carry out the various operations needed to manage the project, such as automatic invoicing, project planning, keeping customers up-to-date, and budgeting for resources.

注解

Analytic Budgets

Analytic budgets can be budgeted in the account_budget module. They offer:

• forecasting projects in the medium term,

• controlling project costs,

• comparisons with general accounts.