目录摘要.......................................................................................................................................1关键词...................................................................................................................................1引言.......................................................................................................................................21 相关理论概述....................................................................................................................21.1 盈利能力的相关概述...............................................................................................21.2 杜邦分析体系...........................................................................................................32 赛普健身股份有限公司盈利能力分析一杜邦分析法......................................................32.1 净资产收益率...........................................................................................................32.2 总资产周转率...........................................................................................................42.3 总资产净利率...........................................................................................................43 赛普健身股份有限公司盈利能力存在的问题分析..........................................................53.1 预算管理方式不合理...............................................................................................53.2 销售净利能力欠缺...................................................................................................63.3 财务管理制度不合理...............................................................................................63.4 企业风险管理意识不足...........................................................................................73.5 对费用的管理和控制不力.......................................................................................74 提高赛普健身股份有限公司...