目 录摘 要........................................................................................................................IAbstract.....................................................................................................................II引 言.......................................................................................................................11 盈利能力分析的概述............................................................................................31.1 盈利能力分析的目的...................................................................................31.2 盈利能力分析的意义...................................................................................31.3 盈利能力分析方法.......................................................................................42 台安县星硕食品加工冷冻配送有限公司盈利能力指标计算与分析................72.1 销售毛利率计算与分析...............................................................................72.2 销售净利率计算与分析...............................................................................82.3 成本费用利润率计算与分析.......................................................................92.4 总资产报酬率计算与分析.........................................................................102.5 净资产收益率计算与分析.........................................................................113 提高台安县星硕食品加工冷冻配送有限公司盈利能力的对策及建议..........133.1 制定合理运营决策,增加销售量.............................................................133.2 控制流动资产周转速度,减少坏账的发生.............................................133.3 优化生产结构,降低生产成本.................................................................13结 论.....................................................................................................................15参考文献..................................................................................................