瑞丰光电盈利能力分析(论文9200字)
摘要
企业的生存发展根本要务是提高盈利能力，如果企业对自身盈利能力不够了解，那更难以在激烈的竞争环境中生存发展。目前我国市场竞争中市场需求降低，资本收益率下降，在此环境下企业更应当重视盈利能力提高，这样才能有持续发展的基础。
本文结合瑞丰光电股份有限公司盈利能力相关数据与资料，结合财务数据分析、财务指标分析、经营管理分析等方法，对瑞丰光电股份有限公司盈利能力进行深入分析，分析其中的影响因素，并分析出瑞丰光电股份有限公司盈利能力存在的问题，最后提出促进瑞丰光电股份有限公司盈利能力和经营绩效提高的对策，以促进瑞丰光电股份有限公司盈利能力分析在实现经济管理价值提高方面的效用发挥。
关键词：盈利能力；毛利率；净资产收益率；成本费用率
ABSTRACT
The fundamental task of the survival and development of enterprises is to improve their profitability. If enterprises do not understand their own profitability, it is more difficult for them to survive and develop in the fierce competitive environment. At present, in the market competition of our country, the market demand is decreasing, and the rate of return on capital is decreasing. In this environment, enterprises should pay more attention to the improvement of profitability, so as to have the foundation of sustainable development.
In this paper, combined with the relevant data and information of Ruifeng optoelectronics Co., Ltd., combined with the methods of financial data analysis, financial index analysis, operation and management analysis, the profitability of Ruifeng optoelectronics Co., Ltd. is deeply analyzed, the influencing factors are analyzed, and the problems existing in the profitability of Ruifeng Optoelectronics Co., Ltd. are analyzed. Finally, some suggestions are put forward to promote the profitability of Ruifeng optoelectronics Co., Ltd In order to promote the profitability analysis of Ruifeng optoelectronic Co., Ltd. to play a role in improving the value of economic management.
Key words： profitability; gross profit rate; return on net assets; cost expense rate
目录
摘要 I
目录 III
1 概述 1
1.1 公司简介 1
1.2行业背景 1
2瑞丰光电盈利能力分析 3
2.1报表分析 3
2.1.1利润表水平分析 3
2.1.2利润表垂直分析 3
2.2财务指标分析 4
2.2.1净资产收益率分析 4
2.2.2总资产报酬率 6
2.2.3成本费用利润率分析 7
2.2.4销售净利润分析 8
2.2.5现金盈余保障倍数分析 11
3瑞丰光电盈利能力存在的问题和原因分析 13
3.1市场渠道落后，导致营业收入下降 13
3.2资产收益水平下降 13
3.3营业总成本费用比重较高 13
4瑞丰光电盈利能力存在的问题建议 14
4.1拓宽营业渠道，提升营业收入 14
4.2提升内部管理 14
4.3加强营业总成本费用管控 14
结论 16
参考文献 17
致谢 19 |
