制药企业利润质量毛利核心利润分析研究论文

本科论文摘 要企业良好的盈利质量体现在以下几个方面。良好的盈利质量应具有较高的毛利率和存货周转率，此外，销售费用率也是衡量企业市场努力有效性的重要指标。它也反映了企业的利润质量，往往与企业的规模效应有关。企业规模越大，其销售费用率越低。核心利润是企业经营活动所带来的利润。我们要从核心利润的规模和核心利润占利润总额的比例来确定企业经营活动的盈利能力，从而判断企业的利润质量。还要注意经营活动产生的现金流量和同口径的核心利润，如果两者大致相同，企业的利润质量就更高。根据这一思路，对云南白药的利润质量进行了分析，找出了其利润质量的优势方面和劣势方面，并对劣势的方面提出了整改的良策。关键字：制药企业、利润质量、毛利、核心利润本科论文AbstractThe good profit quality of the enterprise is reflected in the following aspects. A good profit quality should have high gross profit rate and inventory turnover rate. In addition, the sales expense rate is also an important indicator to measure the effectiveness of enterprises' market efforts. It also reflects the profit quality of enterprises, which is often related to the scale effect of enterprises. The larger the enterprise scale, the lower the sales expense rate. Core profit is the profit brought by business activities. We should determine the profitability of business activities from the scale of core profit and the proportion of core profit in total profit, so as to judge the profit quality of enterprises. We should also pay attention to the cash flow from operating activities and the core profit of the same caliber. If the two are roughly the same, the profit quality of the enterprise will be higher. According to this idea, the paper analyzes the profit quality of Yunnan Baiyao, finds out the advantages and disadvantages of the profit quality, and puts forward some good measures for the improvement of the disadvantages.Key words: pharmaceutical...