摘 要在如今激烈的竞争市场下，企业对于自身的利润要求越来越高，企业已经从一昧的注重数量的增长转移为如何更好地提高企业的利润，令企业在同行业业界中占有一席之地。企业开始重视对利润的管理，从成本和费用着手，在根源上调整企业政策，优化企业的利润，使其有更好的发展前景。本文以广东汤臣倍健公司为例，发现企业利润管理中的问题并且寻求相应的解决方法，通过观察法对广东汤臣倍健公司近几年的利润表进行分析，发现了其存在资金投入不断增大，但是利润增长率都在不断减小的现状。通过对利润表进行更深一层的分析发现问题表现在：原材料价格上涨、人力成本比重大、广告投入费用大、存货损失量增加方面。形成原因主要有原材料成本增加、管理费用增加、销售费用增加、资产减值损失增加等。最后探讨出可以通过采取合理降低原料的物耗、降低企业的人工成本明确适宜的群体合理分配并精准投放广告、降低存货风险并完善相关的存货管理制度等对策进行改善。关键词：利润管理 利润表 对策AbstractIn today's fiercely competitive market, companies are increasingly demanding their own profits. Companies have shifted from ignoring quantity growth to how to better improve their profits, so that companies have a place in the industry.Companies began to focus on profit management, adjusting corporate policies to resources, starting with costs and expenses, optimizing corporate profits and giving them better growth potential.This article takes Guangdong By-health Biotechnology Co.,Ltd as an example, look for problems in corporate profit management and find related solutions.By analyzing the income statement of Guangdong By-health Biotechnology Co.,Ltd in recent years through observation, it is found that its existing capital investment is increasing Large, but the rate of profit growth is constantly decreasing. Through a deeper analysis of the income statement, it was found that the problems were manifested in: rising raw material prices, significant labor cost ratios, large advertising input costs, and ...
