1 期末案例分析： 东北制药 财务报表分析 2 目录 一、 东北制药简介················································3 1、东北制药简介················································3 2、医药行业五力模型分析········································3 2.1、新进入者的威胁············································3 2.2、现有竞争者之间的竞争········································3 2.3、购买商的讨价还价能力·······································4 2.4、供应商的讨价还价能力········································4 2.5、替代品的威胁················································4 二、东北制药会计分析·············································4 1、VC 回归给东北制药带来的主要变动·································5 2、营业收入与应收账款分析·········································6 3、资产减值损失明细················································6 4、现金流量分析·····················································7 5、分红扩股的策略分析···············································8 三、东北制药财务分析················································9 1、与过去相比的纵向分析············································9 1.1、财务报表分析··················································9 1.2、利润表分析··...
