本文關(guān)鍵詞：A公司盈利能力的分析研究　出處：《江蘇大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 盈利能力 現(xiàn)金流 凈資產(chǎn)收益率 杜邦分析 盈利質(zhì)量

【摘要】：近些年,隨著我國經(jīng)濟(jì)的飛速發(fā)展,人們的生活標(biāo)準(zhǔn)也在不斷提高,對奶制品的消費(fèi)也在增長。A公司是一家專門從事嬰幼兒乳品研發(fā)、生產(chǎn)和銷售的企業(yè),在行業(yè)中處于中上游水平。作為上市公司的A公司近年來業(yè)績波動嚴(yán)重,引起了廣泛的關(guān)注,2008年“三聚氰胺”事件對乳品行業(yè)產(chǎn)生了巨大的沖擊,但是由于A公司未涉及“三聚氰胺”事件,所以A公司業(yè)績飆漲,盈利能力也不斷提高。到了2014年,A公司的盈利能力增長勢頭卻有所轉(zhuǎn)變。2014年,為什么A公司出現(xiàn)這種異常現(xiàn)象?導(dǎo)致A公司的盈利能力下降的原因是什么?本文將對A公司的盈利能力進(jìn)行深入的研究。本文研究旨在幫助A公司解決盈利能力低下的問題,同時為行業(yè)其他學(xué)者研究提供參考。A公司作為乳品行業(yè)頗具代表性的企業(yè),具有很強(qiáng)的研究價值,本文研究過程:首先,閱讀大量盈利能力研究相關(guān)的國內(nèi)外文獻(xiàn),掌握研究盈利能力的基本原理和方法。其次,關(guān)注需要研究的行業(yè)動態(tài),選擇具有行業(yè)代表性的A公司作為研究對象,收集大量的A公司近幾年研究所需要的相關(guān)數(shù)據(jù)資料。最后,跟導(dǎo)師及相關(guān)專家論證確定本文的研究方法,根據(jù)收集的相關(guān)數(shù)據(jù)和掌握的研究方法進(jìn)行相關(guān)的分析研究,找出A公司存在的問題。由于傳統(tǒng)的盈利能力分析方法只是對企業(yè)單一指標(biāo)的分析,缺少指標(biāo)間的相互關(guān)聯(lián),沒有形成一個完整的分析體系,因此不能全面的評價企業(yè)的盈利能力。本文研究方法:選用幾個具有代表性的指標(biāo)進(jìn)行一般分析,了解A公司目前的現(xiàn)狀,然后以杜邦分析為主線層層分解指標(biāo),對盈利能力的數(shù)量進(jìn)行綜合深入研究,同時以行業(yè)水平作為參考,判斷A公司盈利水平在行業(yè)中所處的地位,然后以凈利潤現(xiàn)金流量比、每股經(jīng)營現(xiàn)金流、應(yīng)收賬款賬齡為代表性指標(biāo),分析A公司盈利能力的質(zhì)量。最后通過這些分析研究判斷出A公司存在的問題,再根據(jù)所存在的問題找出背后的原因,最后提出相應(yīng)的解決方法。本文通過對A公司盈利能力的分析研究,發(fā)現(xiàn)A公司在費(fèi)用控制、存貨管理和應(yīng)收賬款管理、銷售等方面存在不足。針對這些不足和存在的問題提出了相應(yīng)的對策,為A公司管理層提高公司的盈利能力提供了思路,也為其他公司更全面的研究盈利能力提供了思路。不僅可以作為管理層改善經(jīng)營決策的參考意見,也可以為同行業(yè)其他企業(yè)所借鑒。
[Abstract]:In recent years, with the rapid development of China's economy, people's living standards are also improving, and the consumption of dairy products is also growing. A company is specialized in infant dairy research and development, production and sales of enterprises. In the industry in the upper and middle reaches. As a listed company in recent years, the performance of company A has been fluctuating seriously, caused widespread concern, in 2008, "melamine" incident to the dairy industry had a huge impact. But because company A did not involve "melamine" incident, so A company's performance skyrocketed, profitability also continued to improve. By 2014. Company A's profitability growth momentum has changed. In 2014, why did company A appear this abnormal phenomenon? What is the reason for the decline in the profitability of company A? The purpose of this study is to help company A solve the problem of low profitability. At the same time for other scholars in the industry to provide a reference. A company as a representative dairy industry enterprises, has a strong research value, this research process: first of all. Read a large number of domestic and foreign literature on the study of profitability, grasp the basic principles and methods of research on profitability. Secondly, pay attention to the industry dynamics that need to be studied. Select A company with industry representative as the research object, collect a large number of A company research data needed in recent years. Finally, confirm the research method with the tutor and related experts. According to the collection of relevant data and grasp of research methods to carry out relevant analysis and study to find out the problems of company A. because the traditional profitability analysis method is only the analysis of a single index of the enterprise. Lack of correlation between the indicators, did not form a complete analysis system, so can not comprehensively evaluate the profitability of enterprises. This study method: select several representative indicators for general analysis. Understand the current situation of company A, and then take DuPont analysis as the main line of decomposition index, comprehensive in-depth study of the number of profitability, while taking the industry level as a reference. Judging the position of A company's profit level in the industry, then taking net profit cash flow ratio, operating cash flow per share, accounts receivable age as the representative index. Analyze the quality of A company profitability. Finally, through these analysis and research to determine the existence of A company problems, and then according to the existing problems to find out the reasons behind. Finally, the corresponding solutions. Through the analysis of the profitability of company A, it is found that company A is in charge control, inventory management and accounts receivable management. In view of these shortcomings and problems, this paper puts forward the corresponding countermeasures for the management of company A to improve the profitability of the company. It can not only be used as a reference for management to improve management decisions, but also for other enterprises in the same industry.
【學(xué)位授予單位】：江蘇大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F426.8;F406.7

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 李軍;;淺談財務(wù)報表分析的方法[J];財經(jīng)界(學(xué)術(shù)版);2015年17期

2 張薇;;企業(yè)財務(wù)評價指標(biāo)體系優(yōu)化方案[J];知識經(jīng)濟(jì);2015年06期

3 曹明遠(yuǎn);;強(qiáng)化企業(yè)應(yīng)收賬款管理的現(xiàn)實(shí)性思考[J];商場現(xiàn)代化;2015年02期

4 胡敏杰;;基于杜邦分析法的甘肅省上市公司經(jīng)營績效評價研究[J];商場現(xiàn)代化;2015年01期

5 劉雅芳;劉寧波;;基于杜邦體系分析的商業(yè)銀行盈利能力分析——以中國工商銀行為例[J];商;2014年17期

6 邢燕樂;;杜邦分析法的應(yīng)用研究[J];現(xiàn)代企業(yè);2014年05期

7 楊雪秀;;企業(yè)獲利能力評價體系研究[J];經(jīng)濟(jì)研究導(dǎo)刊;2013年21期

8 李俊婧;;杜邦財務(wù)分析新體系及其應(yīng)用[J];商業(yè)時代;2013年04期

9 徐苒;李雪萍;;廣告費(fèi)用浪費(fèi)的產(chǎn)生與防治[J];新聞愛好者;2012年15期

10 劉然;劉健;;企業(yè)持續(xù)發(fā)展能力評價指標(biāo)體系的構(gòu)建[J];現(xiàn)代企業(yè)教育;2012年08期

相關(guān)博士學(xué)位論文 前1條

1 姜帆;泛資產(chǎn)管理背景下信托公司可持續(xù)盈利模式研究[D];蘇州大學(xué);2015年

相關(guān)碩士學(xué)位論文 前3條

1 鄒宇翔;G公司在華稅務(wù)籌劃研究[D];中國海洋大學(xué);2014年

2 肖怡良;湖南電信公司資金集中管理研究[D];中南大學(xué);2009年

3 姚永華;我國中小企業(yè)融資方式與融資效率分析[D];復(fù)旦大學(xué);2009年

，

本文編號：1413616