摘 要斗转星移，历史不断向前，随着时代的推动和社会的进步，我国的综合国力，经济实力，民众的生活质量都得到了上升，超市的发展也慢慢跟上了社会发展的脚步，从萌芽阶段前行，并逐步成为了国内零售行业的主要形式。面对迅速发展的外资超市的出现，以及国内大型超市成为多数人的购物首选，中小型超市的立足、运营遇到了困境与挑战。但是困难之中也有商机与机会，在社会大环境及眼前的商业行情中，中小超市要主动出击，把握机遇，迎接挑战，完善自身机制，明确企业文化，提高企业竞争力，改善尴尬现状，增强自身的盈利、及应对危机的能力，才能顺应社会的变化与发展，增强企业自身实力。本次的分析对象铁东区惠乐品全优生鲜超市，综合多种案例分析方法，以超市盈利能力为基础，计算企业盈利能力的利润率、以及与同行间同指标及影响因素的对比，得出管理过程中现存的问题有：超市整体环境待整体完善修葺、员工服务态度、售卖商品种类不够齐全、人员素质不高等；并通过分析调研等渠道，找到解决这些问题的办法，同时提出铁东区惠乐品全优生鲜超市增强盈利能力的对策与措施。关键词：盈利能力； 财务分析； 现状分析； 企业发展AbstractAs time goes by, the wheel of history rolls forward. With the promotion of the times and social progress, China's comprehensive national strength, economic strength and people's quality of life have been rising. The development of supermarkets has also slowly kept pace with the pace of social development, moving forward from the embryonic stage and gradually becoming the main form of domestic retail industry. In the face of the rapid development of foreign supermarkets, as well as the domestic large-scale supermarkets become the first choice of most people's shopping, small and medium-sized supermarkets have encountered difficulties and challenges in their foothold and operation. But there are also business opportunities and opportunities in the difficulties. In the social environment and the current commercial market, small and medium-sized supermarkets should take the initiative, seize ...
