摘 要随着社会的发展，经济的快速发展给企业带来了机遇与挑战，医药行业作为国家重点发展的对象，需要抓住机会，顺应时代的发展。一个企业的最终目的是为了盈利，那么企业就要尽可能在保持企业健康发展的时候，实现盈利的最大化本文研究了康美药业的盈利能力管理存在的问题，是通过盈利能力的各种财务指标来进行分析的。针对康美药业出现的问题，提出解决问题的方案。关键词： 盈利能力 盈利 康美药业AbstractWith the continuous development of the society and the rapid development of the economy, opportunities and challenges have been brought to enterprises. As a national key development object, the pharmaceutical industry needs to seize the opportunity and adapt to the development of The Times. To achieve profits is the main purpose of an enterprise, in order to achieve profits, the enterprise should keep the healthy development of the enterprise as far as possible. This paper analyzes the profitability management of kangmei through various financial indicators of profitability, and proposes solutions to the problems in kangmei pharmaceutical.Keywords: Profitability Profit Kangmei目 录一、引言..........................................................1（一）研究内容..................................................1(二） 研究意义..................................................1二、 盈利能力管理的意义.........................................2（一） 有利于保障投资人的利益...................................2（二） 有利于保障企业员工的权益.................................2（三） 有利于政府部门行使社会管理职能...........................2三、康美药业盈利能力管理现状分析..............................3（一） 利润结构分析.............................................3（二）资产盈利能力现状分析......................................4（三）销售活动收入的现状分析....................................6（四）成本与利润的现状分析......................................7四、康美药业公司盈利能力管理存在的问题...
