本文關(guān)鍵詞： 伊力特 獲利能力 杜邦分析 層次分析　出處：《新疆大學》2014年碩士論文　論文類型：學位論文

【摘要】：近年來，隨著國家對白酒政策的改變和白酒競爭格局的變化，白酒企業(yè)要生存和壯大日益困難，尤其是像伊力特這種區(qū)域性品牌，要拓展其他區(qū)域市場困難重重，固守的區(qū)域市場又面臨著新崛起的品牌，伊力特作為塞外茅臺，面對這樣競爭激烈的市場環(huán)境，如何通過財務狀況分析研究找出公司的優(yōu)勢與不足，，進一步拓展市場，提高企業(yè)的獲利能力就顯得尤為重要。 本文先介紹了白酒的行業(yè)狀況，并從營業(yè)收入、負債情況、利潤構(gòu)成三個方面介紹了伊力特的經(jīng)營現(xiàn)狀，發(fā)現(xiàn)其營業(yè)收入、凈利潤增長比較緩慢，負債增多；然后用雷達圖綜述了伊力特的財務現(xiàn)狀，發(fā)現(xiàn)伊力特流動性、安全性、收益性、成長性中的大部分指標都在單位圓內(nèi)，說明伊力特與對比企業(yè)金種子酒有一定的差距；最后根據(jù)獲利能力的指標體系，利用層次分析法建立了獲利能力模型，定量分析了公司的獲利能力，進一步說明了其獲利能力與金種子酒存在一定的差距。在查找原因時運用改進的杜邦分析與連環(huán)替代法查找獲利能力低的具體原因以及各個因素的影響情況，發(fā)現(xiàn)企業(yè)獲利能力低的主要原因是由經(jīng)營活動引起的，而經(jīng)營活動差的主要原因是營業(yè)成本高、管理費用高、資產(chǎn)周轉(zhuǎn)率不高。本文提出了提高獲利能力的一些意見：引進先進管理理念和技術(shù)，對管理人員進行培訓，控制成本費用，提高閑置資產(chǎn)的利用效率，利用優(yōu)勢資源開辟果酒、保健酒市場，把握好“絲綢之路經(jīng)濟帶”帶來的發(fā)展機遇等一系列建議。
[Abstract]:In recent years, with the change of national liquor policy and the change of liquor competition pattern, it is increasingly difficult for liquor enterprises to survive and grow, especially for regional brands such as Yilit. In order to expand other regional market difficulties, the firmly held regional market is facing a new rising brand, Ilide, as a Saiwoumaotai, faced with such a competitive market environment. How to find out the advantages and disadvantages of the company through the analysis of the financial situation, further expand the market, and improve the profitability of the enterprise is particularly important. This paper first introduces the status of liquor industry, and introduces the operating status of Eritt from three aspects: operating income, debt situation and profit composition. It is found that the net profit increases slowly and the liabilities increase. Then we use radar map to summarize the current financial situation of Eliot, and find that most of the indicators in the liquidity, security, profitability and growth of Eliot are in the unit circle. The result shows that there is a certain gap between the Eritt and the contrasting enterprise golden seed wine. Finally, according to the index system of profitability, the model of profitability is established by analytic hierarchy process (AHP), and the profitability of the company is analyzed quantitatively. Further explained that there is a certain gap between its profitability and golden seed wine. In search of the reasons for the use of improved DuPont analysis and serial substitution method to find the specific reasons for the low profitability and the impact of various factors. It is found that the main reasons for the low profitability of enterprises are caused by business activities, while the main causes of poor business activities are high operating costs and high management costs. Assets turnover rate is not high. This paper puts forward some suggestions to improve profitability: introducing advanced management concepts and techniques, training managers, controlling cost and cost, and improving the utilization efficiency of idle assets. A series of suggestions such as opening up fruit wine and health wine market and grasping the development opportunity brought by "Silk Road Economic Belt" are proposed.
【學位授予單位】：新疆大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F406.7;F426.82

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