本文選題：珠寶公司 + 財(cái)務(wù)報(bào)表分析　； 參考：《鄭州大學(xué)》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(lái)公司銷售額穩(wěn)步增長(zhǎng),但是受國(guó)際金價(jià)起伏波動(dòng)的影響,公司經(jīng)營(yíng)和財(cái)務(wù)風(fēng)險(xiǎn)較大,通過(guò)對(duì)河南ZJ珠寶公司主要財(cái)務(wù)報(bào)表的分析,計(jì)算其三年來(lái)的財(cái)務(wù)比率變化情況及其他財(cái)務(wù)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(cái)務(wù)數(shù)據(jù)比較,評(píng)價(jià)其財(cái)務(wù)比率并提出改進(jìn)建議,對(duì)河南ZJ珠寶公司具有很強(qiáng)的現(xiàn)實(shí)意義和使用價(jià)值。 河南ZJ珠寶公司的資產(chǎn)負(fù)債表項(xiàng)目分析發(fā)現(xiàn)：流動(dòng)資產(chǎn)中的貨幣資金比重逐年增加,負(fù)債中的短期借款規(guī)模較小,公司所有者權(quán)益穩(wěn)步提高。利潤(rùn)表中營(yíng)業(yè)收入從2012年到2013年同比分別增長(zhǎng)9.15%和32.16%,公司營(yíng)業(yè)成本同比增長(zhǎng)了22.56%和47.01%；現(xiàn)金流量分析反映主要活動(dòng)屬于經(jīng)營(yíng)活動(dòng)。采用比率分析顯示ZJ珠寶公司：2011至2013年三年流動(dòng)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(qiáng)；資產(chǎn)負(fù)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(zhuǎn)率分別為2.27次/年、1.95次/年、2.48次/年,2011至2013年流動(dòng)資產(chǎn)周轉(zhuǎn)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(chǎn)增長(zhǎng)率處于波動(dòng)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(zhǎng)放緩,受流動(dòng)資產(chǎn)和總資產(chǎn)周轉(zhuǎn)速度較慢的影響,公司的發(fā)展能力疲軟。公司的財(cái)務(wù)數(shù)據(jù)依賴于公司的經(jīng)營(yíng)和發(fā)展能力,河南ZJ珠寶公司的財(cái)務(wù)分析數(shù)據(jù)表明：必須調(diào)整經(jīng)營(yíng)管理思路才可促進(jìn)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(yīng)該：繼續(xù)保持償債能力強(qiáng)的優(yōu)勢(shì),適當(dāng)提高公司舉債能力,發(fā)揮財(cái)務(wù)杠桿作用；保持商品高品質(zhì),通過(guò)參加國(guó)內(nèi)大型的珠寶展銷會(huì),提高公司的知名度；舉辦答謝會(huì)等促銷活動(dòng)增加客流量,提高公司的銷售業(yè)績(jī)和公司的營(yíng)運(yùn)能力；適當(dāng)?shù)膹V告宣傳和增加銷售渠道的同時(shí)控制日常費(fèi)用開(kāi)支,提高公司的盈利能力；抓住時(shí)機(jī)增設(shè)地市級(jí)門店,擴(kuò)大公司的市場(chǎng)覆蓋面和市場(chǎng)占有率；采取舉債融資和股東權(quán)益增長(zhǎng)的方式提高公司總資產(chǎn)增長(zhǎng)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(xué)位授予單位】：鄭州大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F275;F426.8

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本文編號(hào)：1975291