PENGENALAN

Panasonic Manufacturing Malaysia Sdn Bhd

Panasonic Manufacturing Malaysia Berhad mengeluarkan dan menjual peralatan

rumah elektrik dan komponen berkaitan di bawah jenama Panasonic di Malaysia, Jepun,

seluruh Asia, Amerika Utara, Eropah, Timur Tengah, dan antarabangsa. Produknya termasuk

elektrik, siling, dan peminat ventilasi; dan peralatan rumah yang terdiri daripada pancuran

mandian di rumah, pembersih vakum, beras dan periuk perlahan, pengisar, juicer, pemproses

makanan dan pengisar, seterika elektrik, pengering pinggan mangkuk dan bidet. Syarikat itu

sebelum ini dikenali sebagai Matsushita Electric Company (Malaysia) Berhad dan menukar

namanya kepada Panasonic Manufacturing Malaysia Berhad pada tahun 2005. Panasonic

Manufacturing Malaysia Berhad ditubuhkan pada tahun 1965 dan beribu pejabat di Shah

Alam, Malaysia. Setiap syarikat mempunyai penyata kewangan dan tahun fiskal dimana

merupakan suatu tempoh yang digunakan bagi menghitung penyata kewangan tahunan dalam

bidang perniagaan dan organisasi yang lain. Dengan adanya penyata kewangan, prestasi

kewangan syarikat dapat dinilai dengan menggunakan analisis nisbah. Dalam tugasan ini,

prestasi kewangan Panasonic Manufacturing Malaysia Berhad dinilai menggunakan kaedah

analisis siri masa.

1
 Bahagian A

Statement of Comprehensive Income for the financial year ended 31 March 2014

Combined Entity Company

2014 2013 2014 2013
Note RM’000 RM’000 RM’000 RM’000

Revenue 4 899,211 864,645 899,211 864,645

Cost of sales (742,701) (712,706) (742,701) (712,706)
Gross profit 156,510 151,939 156,510 151,939

Other operating income 22,795 24,454 25,980 27,639

Distribution and marketing costs (55,331) (53,389) (55,331) (53,389)
Administrative expenses (26,163) (25,559) (26,163) (25,559)
Other operating expenses (1,716) (6,782) (1,716) (6,782)
Profit from operations 5 96,095 90,663 99,280 93,848

Share of results of associated

company (net of tax) 9,104 4,267 0 0
Profit before taxation 105,199 94,930 99,280 93,848

Taxation 7 (24,414) (19,836) (24,892) (20,632)

Net profit for the financial year 80,785 75,094 74,388 73,216

Other comprehensive income, 0 0 0 0

net of tax
Total comprehensive income
for the financial year 80,785 75,094 74,388 73,216

Earnings per share (sen)

- basic/diluted 8 133 124 122 121

2
 Statement of Financial Position as at 31 March 2014

Combined Entity Company

2014 2013 2014 2013
Note RM’000 RM’000 RM’000 RM’000

ASSETS
NON-CURRENT ASSETS
Property, plant and equipment 10 67,555 71,292 67,555 71,292
Interest in associated company 11 139,266 132,869 2,000 2,000
Deferred taxation 12 17,107 14,982 17,107 14,982
223,928 219,143 86,662 88,274
CURRENT ASSETS
Inventories 13 26,292 21,511 26,292 21,511
Trade and other receivables 14 60,501 76,461 60,501 76,461
Derivative financial instruments 15 255 150 255 150
Fixed deposits 16 519,647 500,135 519,647 500,135
Cash and bank balances 16 504 241 504 241
607,199 598,498 607,199 598,498
Total assets 831,127 817,641 693,861 686,772
EQUITY
Capital and reserves attributed to
equity holders
Share capital 17 60,746 60,746 60,746 60,746
Retained earnings 18 602,522 607,389 465,256 476,520
Total equity 663,268 668,135 526,002 537,266
LIABILITIES
NON-CURRENT LIABILITY
Provision for liabilities
and charges 19 198 332 198 332
198 332 198 332

3
CURRENT LIABILITIES

Trade and other payables 20 139,860 127,040 139,860 127,040

Provision for liabilities
and charges 19 19,757 16,825 19,757 16,825
Derivative financial instruments 15 93 521 93 521
Taxation 7,951 4,788 7,951 4,788
167,661 149,174 167,661 149,174
Total liabilities 167,859 149,506 167,859 149,506
Total equity and liabilities 831,127 817,641 693,861 686,772

4
 Pengiraan Nisbah Penyata Kewangan Tahun 2014

1. Nisbah Kecairan iii. Tempoh bayaran purata (hari)

i. Nisbah semasa Tempoh bayaran purata (hari)

Nisbah semasa = aset semasa = akaun pemiutang

liabiliti semasa purata belian sehari

= 607,199 = 139,860
167,661 716,409 / 365

= 3.62 = 71 hari

ii. Nisbah cepat iv. Pusing ganti jumlah aset

Nisbah cepat = aset semasa - inventori Pusing ganti jumlah aset = jualan
liabiliti semasa jualan aset

= 607,199 – 26,292 = 899,211

167,661 831,127

= 3.46 = 1.08

2. Nisbah Aktiviti 3. Nisbah Keberhutangan

i. Pusingan ganti inventori i. Nisbah hutang kepada aset

Pusiang inventori = kos barang dijual Nisbah hutang kepada aset = jumlah liabiliti
inventori jumlah aset

= 742,701 = 167,859
26,292 831,127

= 28.25 = 20%

ii. Tempoh kutipan purata (hari) ii. Time interest earned ratio

Tempoh kutipan purata (hari) Time interest earned ratio

= akaun penghutang = pendapatan sebelum faedah & cukai

Purata jualan sehari belanja faedah

= 60,501 = 105,199
899,211 / 365 24,414

5
= 24 hari = 4.3

iii. Nisbah hutang kepada ekuiti iv. Pulangan atas ekuiti

Nisbah hutang kepada ekuiti = jumlah liabiliti Pulangan atas ekuiti

jumlah ekuiti
= untung bersih – dividen saham terhad
= 167,859 jumlah ekuiti
663,268
= 80,785
= 0.25 663,268

4. Nisbah Keberuntungan = 12%

i. Margin untung kasar v. Perolehan sesaham

Margin untung kasar Perolehan sesaham = untung bersih

saham biasa
= jualan – kos barang dijual
jualan = 80,785
60,746
= 899,211 – 742,701
899,211 = RM1.33

6
= 17% 5. Nisbah pasaran

ii. Margin untung bersih i. Nisbah harga / perolehan

Margin untung bersih = untung bersih Nisbah harga = harga sesaham

jualan perolehan sesaham

= 80,785 = 1
899,211 1.33

= 9% = 0.75

iii. Pulangan atas pelaburan

Pulangan atas pelaburan = untung bersih

jumlah aset

= 80,785
831,127

= 10%

7
 Statement of Comprehensive Income for the financial year ended 31 March 2015

Combined Entity Company

2015 2014 2015 2014
Note RM’000 RM’000 RM’000 RM’000

Revenue 4 931,020 899,211 931,020 899,211

Cost of sales (750,365) (742,701) (750,365) (742,701)
Gross profit 180,655 156,510 180,655 156,510
Other operating income 24,446 22,795 27,631 25,980
Distribution and marketing costs (51,182) (55,331) (51,182) (55,331)
Administrative expenses (32,027) (26,163) (32,027) (26,163)
Other operating expenses (1,394) (1,716) (1,394) (1,716)
Profit from operations 5 120,498 96,095 123,683 99,280
Share of results of associated
company (net of tax) 9,335 9,104 0 0
Profit before taxation 129,833 105,199 123,683 99,280
Taxation 7 (30,295) (24,414) (30,295) (24,892)
Net profit for the financial year 99,538 80,785 93,388 74,388
Other comprehensive income,
net of tax 0 0 0 0
Total comprehensive income
for the financial year 99,538 80,785 93,388 74,388
Earnings per share (sen)
– basic/diluted 8 164 133 154 122

8
 Statement of Financial Position as at 31 March 2015

Combined Entity Company

2015 2014 2015 2014
Note RM’000 RM’000 RM’000 RM’000

ASSETS
NON-CURRENT ASSETS
Property, plant and equipment 10 55,858 67,555 55,858 67,555
Interest in associated company 11 145,416 139,266 2,000 2,000
Deferred taxation 12 13,554 17,107 13,554 17,107
214,828 223,928 71,412 86,662
CURRENT ASSETS
Inventories 13 47,901 26,292 47,901 26,292
Trade and other receivables 14 64,244 60,501 64,244 60,501
Derivative financial instruments 15 306 255 306 255
Fixed deposits 16 575,033 519,647 575,033 519,647
Cash and bank balances 16 917 504 917 504
688,401 607,199 688,401 607,199
Total assets 903,229 831,127 759,813 693,861
EQUITY
Capital and reserves attributed to
equity holders
Share capital 17 60,746 60,746 60,746 60,746
Retained earnings 18 657,716 602,522 514,300 465,256
Total equity 718,462 663,268 575,046 526,002
LIABILITIES
NON-CURRENT LIABILITY
Provision for liabilities
and charges 19 205 198 205 198
205 198 205 198

9
CURRENT LIABILITIES
Trade and other payables 20 159,094 139,860 159,094 139,860
Provision for liabilities
and charges 19 14,134 19,757 14,134 19,757
Derivative financial instruments 15 4,444 93 4,444 93
Taxation 6,890 7,951 6,890 7,951
184,562 167,661 184,562 167,661
Total liabilities 184,767 167,859 184,767 167,859
Total equity and liabilities 903,229 831,127 759,813 693,861

10
 Pengiraan Nisbah Penyata Kewangan Tahun 2015

1. Nisbah Kecairan ii. Tempoh bayaran purata (hari)

i. Nisbah semasa Tempoh bayaran purata (hari)

Nisbah semasa = aset semasa = akaun pemiutang

liabiliti semasa purata belian sehari

= 688,401 = 159,094
184,562 702,464 / 365

= 3.73 = 83 hari

i. Nisbah cepat iii. Pusing ganti jumlah aset

Nisbah cepat = aset semasa - inventori Pusing ganti jumlah aset = jualan
liabiliti semasa jualan aset

= 688,401 – 47,901 = 931.020

184,562 903,229

= 3.47 = 1.03

2. Nisbah Aktiviti 3. Nisbah Keberhutangan

i. Pusingan ganti inventori i. Nisbah hutang kepada aset

Pusiang inventori = kos barang dijual Nisbah hutang kepada aset = jumlah liabiliti
inventori jumlah aset

= 750,365 = 184,767
47,901 903,229

= 15.66 = 20%

ii. Tempoh kutipan purata (hari) ii. Time interest earned ratio

Tempoh kutipan purata (hari) Time interest earned ratio

= akaun penghutang = pendapatan sebelum faedah & cukai

Purata jualan sehari belanja faedah

= 64,244 = 129,498
931,020 / 365 30,295

= 25 hari = 4.3

11
 iii. Nisbah hutang kepada ekuiti iv. Pulangan atas ekuiti

Nisbah hutang kepada ekuiti = jumlah liabiliti Pulangan atas ekuiti

jumlah ekuiti
= untung bersih – dividen saham terhad
= 184,767 jumlah ekuiti
718,462
= 99,538
= 0.26 718,462

4. Nisbah Keberuntungan = 14%

i. Margin untung kasar v. Perolehan sesaham

Margin untung kasar Perolehan sesaham = untung bersih

saham biasa
= jualan – kos barang dijual
jualan = 99,538
60,746
= 931,020 – 750,365
931,020 = RM1.64

= 19% 5. Nisbah pasaran

ii. Margin untung bersih ii. Nisbah harga / perolehan

Margin untung bersih = untung bersih Nisbah harga = harga sesaham

jualan perolehan sesaham

= 99,538 = 1
931,020 1.64

= 11% = 0.61

iii. Pulangan atas pelaburan

Pulangan atas pelaburan = untung bersih

jumlah aset

= 99,538
903,229

= 11%

12
 Statement of Comprehensive Income for the financial year ended 31 March 2016

Combined Entity Company

2016 2015 2016 2015
Note RM’000 RM’000 RM’000 RM’000

Revenue 13 1,086,735 931,020 1,086,735 931,020

Cost of sales (841,380) (750,365) (841,380) (750,365)
Gross profit 245,355 180,655 245,355 180,655
Other operating income 5,383 5,173 8,568 8,358
Distribution and marketing costs (60,907) (51,182) (60,907) (51,182)
Administrative expenses (34,922) (32,027) (34,922) (32,027)
Other operating expenses (1,196) (1,394) (1,198) (1,394)
Results from operating activities 153,711 101,225 156,896 104,410
Finance income 22,410 19,273 22,410 19,273
Share of results of associated
company (net of tax) 9,061 9,335 - -
Profit before taxation 14 185,172 129,833 179,306 123,683
Tax expenses 15 (38,272) (30,296) (38,272) (30,295)
Profit for the year and total
comprehensive income for the year 146,900 99,538 141,034 93,388
Basic earnings per ordinary
share (sen) 16 242 164 232 154

13
 Statement of Financial Position as at 31 March 2016

Combined Entity Company

2016 2015 2016 2015
Note RM’000 RM’000 RM’000 RM’000
Assets
Non-current assets
Property, plant and equipment 3 62,030 55,858 62,030 67,555
Interest in associated company 4 151,282 145,416 2,000 2,000
Deferred taxation 5 11,320 13,554 11,320 13,554
Total non-current asset 224,632 214,828 75,350 7 1,412
CURRENT ASSETS
Inventories 6 43,844 47,901 43,844 47,901
Trade and other receivables 7 110,952 64,244 110,952 64,244
Derivative financial instruments 8 5,151 306 5,151 306
Cash and bank balances 9 601,514 575,950 601,514 575,950
Total current asset 761,461 688,401 761,461 688,401
Total assets 986,093 903,229 836,811 759,813
Equity
Share capital 10 60,746 60,746 60,746 60,746
Retained earnings 718,357 657,716 569,075 514,300
Total equity 779,103 718,462 629,821 575,046
Liabilities
Provision for liabilities
and charges 11 193 205 193 205
Total non-current liabilities 193 205 193 205

14
Trade and other payables 12 188,253 159,094 188,253 159,094
Provision for liabilities
and charges 11 9,148 14,134 9,148 14,134
Derivative financial instruments 8 120 4,444 120 4,444
Taxation 9,276 6,890 6,890 9,276
Total current liabilities 206,797 184,562 206,797 184,562
Total liabilities 206,707 184,767 206,797 184,767
Total equity and liabilities 986,093 903,229 836,811 759,813

15
 Pengiraan Nisbah Penyata Kewangan Tahun 2016

1. Nisbah Kecairan iii. Tempoh bayaran purata (hari)

i. Nisbah semasa Tempoh bayaran purata (hari)

Nisbah semasa = aset semasa = akaun pemiutang

liabiliti semasa purata belian sehari

= 761,461 = 188,253
206,797 797,536 / 365

= 3.68 = 86 hari

ii. Nisbah cepat iv. Pusing ganti jumlah aset

Nisbah cepat = aset semasa - inventori Pusing ganti jumlah aset = jualan
liabiliti semasa jualan aset

= 741,461 – 48,844 = 1,086,735

206,797 986,093

= 3.47 = 1.10

2. Nisbah Aktiviti 3. Nisbah Keberhutangan

i. Pusingan ganti inventori i. Nisbah hutang kepada aset

Pusiang inventori = kos barang dijual Nisbah hutang kepada aset = jumlah liabiliti
inventori jumlah aset

= 841,380 = 206,990
43,844 986,093

= 19.19 = 21%

ii. Tempoh kutipan purata (hari) ii. Time interest earned ratio

Tempoh kutipan purata (hari) Time interest earned ratio

= akaun penghutang = pendapatan sebelum faedah & cukai

Purata jualan sehari belanja faedah

= 110,952 = 185,172
1,086,735 / 365 38,272

= 37 hari = 4.8

16
 iii. Nisbah hutang kepada ekuiti iv. Pulangan atas ekuiti

Nisbah hutang kepada ekuiti = jumlah liabiliti Pulangan atas ekuiti

jumlah ekuiti
= untung bersih – dividen saham terhad
= 206,990 jumlah ekuiti
779,103
= 146,900
= 0.27 779,103

4. Nisbah Keberuntungan = 19%

i. Margin untung kasar v. Perolehan sesaham

Margin untung kasar Perolehan sesaham = untung bersih

saham biasa
= jualan – kos barang dijual
jualan = 146,900
60,746
= 1,086,735 – 841,380
1,086,735 = RM2.42

= 23% 5. Nisbah pasaran

ii. Margin untung bersih ii. Nisbah harga / perolehan

Margin untung bersih = untung bersih Nisbah harga = harga sesaham

jualan perolehan sesaham

= 146,900 = 1
1,086,735 2.42

= 14% = 0.21

iii. Pulangan atas pelaburan

Pulangan atas pelaburan = untung bersih

jumlah aset

= 146,900
986,093

= 15%

17
 Statement of Comprehensive Income for the financial year ended 31 March 2017

Combined Entity Company

2017 2016 2017 2016
Note RM’000 RM’000 RM’000 RM’000

Revenue 13 1,122,964 1,086,735 1,122,964 1,086,735

Cost of sales (899,106) (841,380) (899,105) (750,365)
Gross profit 223,859 245,355 223,859 245,355
Other operating income 5,823 5,383 18,564 8,568
Distribution and marketing costs (59,672) (60,907) (59,672) (60,907)
Administrative expenses (41,503) (34,922) (41,503) (34,922)
Other operating expenses (7,163) (1,196) (7,163) (1,196)
Results from operating activities 127,344 153,711 134,085 156,896
Finance income 23,743 22,410 23,743 22,410
Share of results of associated
company (net of tax) 13,012 9,051 - -
Profit before taxation 14 158,099 185,172 157,828 179,306
Tax expenses 15 (330,981) (38,272) (30,961) (38,272)
Profit for the year and total
comprehensive income for the year 127,118 146,900 126,847 141,034
Basic earnings per ordinary
share (sen) 16 209 242 209 154

18
 Statement of Financial Position as at 31 March 2017

Combined Entity Company

2017 2016 2017 2016
Note RM’000 RM’000 RM’000 RM’000
Assets
Non-current assets
Property, plant and equipment 3 74,981 62,030 74,981 63,030
Interest in associated company 4 151,553 151,282 2,000 2,000
Deferred taxation 5 9,061 11,320 9,061 11,320
Total non-current asset 235,595 224,632 86,042 75,350
CURRENT ASSETS
Inventories 6 50,284 43,844 50,284 43,844
Trade and other receivables 7 116,863 110,952 116,863 110,952
Derivative financial instruments 8 271 5,515 271 306
Cash and bank balances 9 602,431 601,514 602,431 575,950
Total current asset 769,849 761,461 61,461 761,461
Total assets 1,005,444 986,093 836,891 836,811
Equity
Share capital 10 60,746 60,746 60,746 60,746
Retained earnings 761,038 718,357 611,485 569,075
Total equity 821,784 779,103 672,231 629,821
Liabilities
Provision for liabilities
and charges 11 232 193 232 193
Total non-current liabilities 232 193 232 193

19
Trade and other payables 12 175,546 188,253 175,546 188,253
Provision for liabilities
and charges 11 6,349 9,418 6,349 9,148
Derivative financial instruments 8 47 120 47 120
Taxation 1,486 9,276 1,486 9,276
Total current liabilities 138,428 206,797 183,428 206,797
Total liabilities 183,660 206,990 183,660 206,990
Total equity and liabilities 1,005,444 986,093 855,891 836,811

20
 Pengiraan Nisbah Penyata Kewangan Tahun 2017

1. Nisbah Kecairan iii. Tempoh bayaran purata (hari)

i. Nisbah semasa Tempoh bayaran purata (hari)

Nisbah semasa = aset semasa = akaun pemiutang

liabiliti semasa purata belian sehari

= 769,849 = 175,546
183,428 848,821 / 365

= 4.20 = 75 hari

ii. Nisbah cepat iv. Pusing ganti jumlah aset

Nisbah cepat = aset semasa - inventori Pusing ganti jumlah aset = jualan
liabiliti semasa jumlah aset

= 769,849 – 50,284 = 1,122,964

183,428 1,005,444

= 3.92 = 1.12

2. Nisbah Aktiviti 3. Nisbah Keberhutangan

i. Pusingan ganti inventori i. Nisbah hutang kepada aset

Pusiang inventori = kos barang dijual Nisbah hutang kepada aset = jumlah liabiliti
inventori jumlah aset

= 899,105 = 183,660
50,284 1,005,444

= 17.88 = 18%

ii. Tempoh kutipan purata (hari) ii. Time interest earned ratio

Tempoh kutipan purata (hari) Time interest earned ratio

= akaun penghutang = pendapatan sebelum faedah & cukai

Purata jualan sehari belanja faedah

= 116,863 = 158,099
1,122,964 / 365 30,981

= 37 hari = 5.10

21
 iii. Nisbah hutang kepada ekuiti vi. Pulangan atas ekuiti

Nisbah hutang kepada ekuiti = jumlah liabiliti Pulangan atas ekuiti

jumlah ekuiti
= untung bersih – dividen saham terhad
= 183,660 jumlah ekuiti
821,784
= 127,118
= 0.22 821,784

4. Nisbah Keberuntungan = 15%

i. Margin untung kasar vii. Perolehan sesaham

Margin untung kasar Perolehan sesaham = untung bersih

saham biasa
= jualan – kos barang dijual
jualan = 127,118
60,746
= 1,122,964 – 899,105
1,122,964 = RM2.09

= 20% 5. Nisbah pasaran

ii. Margin untung bersih iii. Nisbah harga / perolehan

Margin untung bersih = untung bersih Nisbah harga = harga sesaham

jualan perolehan sesaham

= 127,118 = 1
1,122,964 2.09

= 11% = 0.48

iii. Pulangan atas pelaburan

Pulangan atas pelaburan = untung bersih

jumlah aset

= 127,118
1,005,444

= 13%

22
 Ringkasan Analisis Nisbah bagi Panasonic Manufacturing Malaysia Berhad

Analisis Nisbah Tahun Komen

2014 2015 2016 2017

Nisbah Kecairan

Nisbah semasa 3.62 3.73 3.68 4.20 Memuaskan

Nisbah cepat 3.46 3.47 3.47 3.92 Memuaskan

Nisbah Aktiviti
Tidak memuaskan
Pusing ganti inventori 28.25 15.66 19.19 17.88 kerana menujukkan
penurunan yang
ketara

Tidak memuaskan
Tempoh kutipan purata 24 hari 25hari 37 hari 37 hari kerana menunjukkan
(hari) tempoh kutipan yang
lama pada tahun 2016
dan tahun 2017

Tempoh bayaran purata 71 hari 82 hari 86 hari 75 hari Tidak memuaskan

(hari) kerana menunjukkan
tempoh kutipan yang
lama pada tahun 2015
dan tahun 2016

Pusing ganti jumlah aset 1.08 1.03 1.10 1.12 Memuaskan kerana
menunjukkan
peningkat yang ketara
pada tahun 2016
Nisbah Keberhutangan

Nisbah hutang kepada aset 20% 20% 21% 18% Memuaskan kerana
menunjukkan
penurunan peratusan

Time interest earned ratio 4.3 4.3 4.8 5.10

Memuaskan

Memuaskan
Nisbah hutang kepada walaupun terdapat
0.25 0.26 0.27 0.22 penurunan pada tahun
ekuiti 2017

23
 Analisis Nisbah 2014 2015 2016 2017 Komen

Nisbah Keberuntungan

Margin untung kasar (%) 17% 19% 21% 20% Memuaskan

walaupun
menunjukkan
penurunan sebanyak
1% pada tahun 2017

Margin untung bersih (%) 9% 11% 14% 11% Memuaskan

walaupun
menunjukkann
penurunan sebanyak
3% pada tahun 2017

Pulangan atas pelaburan / 10% 11% 15% 13% Memuaskan

aset (%) walaupun terdapat
penurunan sebanyak
2% pada tahun 2017

Pulangan atas ekuiti (%) 12% 14% 19% 15% Memuaskan

walaupun penurunan
peratusan sebanyak
4% pada tahun 2017

Perolehan sesaham (RM) RM1.33 RM1.64 RM2.42 RM2.09 Memuaskan kerana

munujukkan
peningkat setiap
tahun walaupun
menurun sebanyak
0.33sen pada tahun
2017
Nisbah Pasaran

Nisbah harga / perolehan 0.75 0.61 0.21 0.48 Memuaskan

walaupun terdapat
penurunan pada tahun
2015 dan 2016 tetapi
menunjukkan
peningkat yang ketara
pada tahun 2017

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 Bahagian B

1. Apakah kebaikan dan keburukan kaedah analisis siri masa?

Kebaikan

 Ia membantu dalam pemahaman tingkah laku yang lepas dengan

memerhatikan data dalam tempoh masa; seseorang dengan mudah dapat

memahami apa perubahan telah berlaku pada masa lalu. Analisis seperti ini

akan menjadi sangat berguna dalam meramalkan tingkah laku masa depan.

 Ia membantu dalam merancang operasi masa hadapan. Malah, potensi besar

siri masa terletak dalam meramalkan nilai yang tidak diketahui siri. Daripada

maklumat ini pilihan pintar boleh dibuat mengenai keputusan pelaburan modal,

keputusan mengenai pengeluaran dan inventori dan lain-lain.

 Ia membantu dalam menilai pencapaian semasa. Pencapaian sebenar boleh

dibandingkan dengan prestasi yang diharapkan dan punca variasi dianalisis. Ia

memudahkan perbandingan. Siri masa yang berbeza sering dibandingkan dan

kesimpulan penting ditarik daripadanya

Keburukan

 Kekurangan komuniti maklumat dan pengetahuan, statistik dan perisian

mengenai model-model tertentu.

 Ia mahal kerana ramalan berdasarkan corak data sejarah yang digunakan untuk

meramalkan tingkah laku pasaran masa depan.

 Kadang-kadang, masa lalu siri masa tidak mencukupi untuk meramalkan masa
depan. Beberapa ciri tambahan perlu diambil kira untuk mendapatkan ramalan

yang baik.

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