本文選題：珠寶公司 + 財務報表分析�。� 參考：《鄭州大學》2014年碩士論文

【摘要】：河南ZJ珠寶公司成立于2009年,是鄭州地區(qū)規(guī)模最大,品種最多的專業(yè)珠寶銷售公司。主要銷售投資金條、黃金飾品和翡翠玉石等高端飾品。近年來公司銷售額穩(wěn)步增長,但是受國際金價起伏波動的影響,公司經營和財務風險較大,通過對河南ZJ珠寶公司主要財務報表的分析,計算其三年來的財務比率變化情況及其他財務信息,并與山東黃金(600547)、豫園商城(600655)和中金黃金(600489)三家同行業(yè)上市公司的主要財務數(shù)據比較,評價其財務比率并提出改進建議,對河南ZJ珠寶公司具有很強的現(xiàn)實意義和使用價值。 河南ZJ珠寶公司的資產負債表項目分析發(fā)現(xiàn)：流動資產中的貨幣資金比重逐年增加,負債中的短期借款規(guī)模較小,公司所有者權益穩(wěn)步提高。利潤表中營業(yè)收入從2012年到2013年同比分別增長9.15%和32.16%,公司營業(yè)成本同比增長了22.56%和47.01%；現(xiàn)金流量分析反映主要活動屬于經營活動。采用比率分析顯示ZJ珠寶公司：2011至2013年三年流動比率平均在2.0以上,高于黃金行業(yè)平均值1.1,公司短期償債能力強；資產負債率2011至2013年分別為28%、35%、31%,低于同業(yè)同期52%左右的平均值；2011至2013年存貨周轉率分別為2.27次/年、1.95次/年、2.48次/年,2011至2013年流動資產周轉率分別為2.26次/年、1.73次/年,1.88次/年,低于同行同期的平均值。近三年總資產增長率處于波動狀態(tài),較低于行業(yè)平均值,究其原因是公司的投資規(guī)模增長放緩,受流動資產和總資產周轉速度較慢的影響,公司的發(fā)展能力疲軟。公司的財務數(shù)據依賴于公司的經營和發(fā)展能力,河南ZJ珠寶公司的財務分析數(shù)據表明：必須調整經營管理思路才可促進盈利能力和發(fā)展能力水平的提高。 所以河南ZJ珠寶公司應該：繼續(xù)保持償債能力強的優(yōu)勢,適當提高公司舉債能力,發(fā)揮財務杠桿作用；保持商品高品質,通過參加國內大型的珠寶展銷會,提高公司的知名度；舉辦答謝會等促銷活動增加客流量,提高公司的銷售業(yè)績和公司的營運能力；適當?shù)膹V告宣傳和增加銷售渠道的同時控制日常費用開支,提高公司的盈利能力；抓住時機增設地市級門店,擴大公司的市場覆蓋面和市場占有率；采取舉債融資和股東權益增長的方式提高公司總資產增長率。
[Abstract]:Henan ZJ jewelry company was founded in 2009, Zhengzhou is the largest, the largest variety of professional jewelry sales company. Main sales investment gold bars, gold jewelry and jade and other high-end jewelry. In recent years, the company's sales volume has steadily increased, but due to the fluctuation of international gold prices, the company's operation and financial risks are relatively high. Through the analysis of the main financial statements of Henan ZJ Jewelry Company, To calculate the change of financial ratio and other financial information in the past three years, and compare it with the main financial data of three listed companies in the same industry, such as Shandong Golden City 600547, Yuyuan Commercial City 600655) and CICC Gold Co 600489), and evaluate its financial ratio and put forward some suggestions for improvement. It has strong practical significance and use value to Henan ZJ Jewelry Company. The balance sheet item analysis of Henan ZJ Jewelry Company found that the proportion of currency funds in current assets increased year by year, the scale of short-term loans in liabilities was small, and the equity of company owners increased steadily. Operating income in the income statement increased by 9.15 percent and 32.16 percent from 2012 to 2013, respectively. The operating cost of the company increased 22.56 percent and 47.01 percent from the same period last year. The cash flow analysis showed that the main activities were business activities. The ratio analysis shows that the average current ratio of ZJ Jewelry Company is above 2.0 in three years from 2011 to 2013, which is higher than the average of gold industry 1.1, and the company has strong short-term solvency. The asset-liability ratio from 2011 to 2013 is 28 / 35 / year, which is lower than the average of about 52% for the same period. The inventory turnover ratio for 2011-2013 is 2.27 times / year / year current assets turnover ratio respectively 2.26 times / year / year 1.73 times / year / year 1.88 times / year, Lower than the peer average for the same period. The growth rate of total assets in the last three years is fluctuating, which is lower than the industry average. The reason is that the growth of the investment scale of the company is slowing down, and the development ability of the company is weak because of the slow turnover rate of current assets and total assets. The financial data of the company depend on the management and development ability of the company. The financial analysis data of Henan ZJ Jewelry Company show that we must adjust the management thinking to promote the improvement of profitability and development ability. So Henan ZJ Jewelry Company should: continue to maintain the advantage of strong solvency, appropriately improve the company's ability to borrow, give play to the role of financial leverage, maintain the high quality of commodities, through participation in large domestic jewelry fair, improve the company's visibility; Organize promotional activities to increase customer flow, improve the company's sales performance and the company's operational capability; appropriate advertising and increase sales channels while controlling daily expenses, improve the company's profitability; Seize the opportunity to add prefecture-level stores, expand the company's market coverage and market share; take debt financing and shareholder equity growth to increase the total assets growth rate of the company.
【學位授予單位】：鄭州大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F275;F426.8

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本文編號：1975290