会计财务管理专业 基于杜邦分析法下的盈余能力分析—以广济药业为例

基于杜邦分析法下的盈余能力分析—以广济药业为例［摘要］ 随着社会的发展、科技的进步，中国的生物医药行业保持了较快的增长速度，年均增长率远远超过同期 GDP，有效促进了国家经济的快速增长。但是，如今我国的经济正在迅猛发展，优胜劣汰的经济规则使得生物医药企业的竞争越发激烈。企业的盈利能力是经营人员业务绩效和管理有效性的体现。通常，通过对盈利能力的分析可以发现业务管理中存在的问题。因此,盈利能力分析对企业的发展影响非常重要。本文首先基于国内外对盈利能力相关研究的基础上，阐述了盈利能力和杜邦分析的涵义。然后对我国医药行业的盈利能力进行整体分析,得出了医药行业的发展状况、盈利能力状况以及其他的影响因素。接着选取了广济药业公司进行案例分析,利用杜邦分析法来探讨广济药业公司的盈利能力分析。最后，对广济药业公司存在的盈利能力问题进行探讨，提出相关措施、意见使得广济药业公司在未来有更好的发展。［关键词］盈利能力；杜邦分析；广济药业PROFITABILITY ANALYSIS OF GUANGJI PHARMACEUTICAL INDUSTRY BASED ON DUPONT ANALYSIS［ Abstract ］ With the development of society and the progress of science and technology, China's biomedical industry has maintained a rapid growth rate, with the annual growth rate far exceeding the GDP of the same period, effectively promoting the rapid economic growth of the country. However, China's economy is developing rapidly, and the economic rules of survival of the fittest make the competition among biomedical enterprises more and more fierce. The profitability of an enterprise is the embodiment of the business performance and management effectiveness of operators. Generally, problems in business management can be found through the analysis of profitability. Therefore, profitability analysis is very important to the development of enterprises.Based on the study of profitability at home and abroad, this paper first expounds the meaning of profitability and dupont analysis. Then the profitability of China's pharmaceutical indus...