摘 要企业经营的主要目标就是盈利。企业的经营业绩的好坏可以通过盈利能力看出。企业的盈利能力越强，公司股东投资的收益越高，企业价值将越大；会吸引更多的资金，企业偿还债务的能力越强。通过对盈利能力的稳定性、趋势和评价指标分析，发现广东腾越公司盈利能力有所弱化。进一步分析原因主要是资金的利用率低导致自有资本获利能力下降、存货总量积压导致存货周转率下降、建材价格上涨导致成本上升、行业性质导致的应收账款占比大、企业的管理支出增加。对此，公司应提高资金利用率，进而提升资产周转率；完善内部控制流程，降低存货比例，提升存货周转率；强化材料价格控制，节能减排并控制物料损耗；加强信用监控，积极收回账款；加强人工成本的控制，降低企业的管理支出。关键词：广东腾越公司 盈利能力 资金利用率 存货总量积压AbstractProfit is the main goal of enterprise management. The business performance of an enterprise can be reflected by its profitability. The stronger the profitability of an enterprise, the higher the return it gives to its shareholders, the greater the value of the enterprise; the more cash flow it brings, the stronger the solvency of the enterprise. Through the analysis of the stability, trend and evaluation index of the profitability, it is found that the profitability of Guangdong Tengyue company is weakened. Further analysis is mainly due to the low utilization rate of funds, which leads to the decrease of self owned capital profitability, the decrease of inventory turnover due to the overstock of total inventory, the increase of cost due to the rise of building materials price, the large proportion of accounts receivable due to the nature of the industry, and the increase of management expenditure of the enterprise. In this regard, enterprises should find a way to improve the utilization rate of funds, through which to improve the asset turnover rate; The enterprise should try its best to improve the inte...
