题 目：物流服务企业的盈利能力分析——以申通快递股份有限公司为例目 录标题…………………………………………………………………………………………….1中文摘要……………………………………………………………………………………….1外文页………………………………………………………………………………………….2一、绪论.........................................................................................................................................................3（一）研究背景..........................................................................................................................................3（二）研究意义..........................................................................................................................................3二、盈利能力的相关概述.............................................................................................................................4（一）盈利能力概念.................................................................................................................4（二）盈利能力相关指标.........................................................................................................4三、申通快递股份有限公司盈利能力分析.................................................................................................5（一）物流行业情况介绍及申通快递股份有限公司概况.....................................................51.物流行业情况介绍.............................................................................................................52.申通快递股份有限公司概况.............................................................................................5（二）申通快递股份有限公司盈利能力分析.........................................................................61.以成本费用为基础的盈利能力分析.................................................................................62.以营业收入为基础的盈利能力分析....................................................................................
