企业盈利能力分析——以金地集团为例论文设计

企业盈利能力分析——以金地集团为例摘要伴随着经济的快速发展，各个行业都达到了一定程度的融合，企业之间的联系更加紧密，并且处在竞争非常激烈的行情中，每个企业都想在这样复杂的商业背景下取得一席之地并发展壮大，关于盈利能力的分析和研究，对于企业发展来说，意义重大。本文首先对盈利能力分析的理论和具体的分析方法进行了阐述，接着通过金地集团公司的数据资料对盈利能力进行分析研究，本文在对盈利能力进行分析的过程中首先通过比率分析、指标分析等方法，在概述公司财务状况的基础上，分别对资本经营、商品经营、资产经营中主要的盈利能力指标净资产收益率、销售毛利率、总资产报酬率等做出一般分析，然后以净资产收益率指标为核心，运用杜邦分析法对盈利能力综合地进行分析，同时与行业标杆公司进行对比分析，根据分析结果得出公司在盈利能力上存在的问题，最后对找出的问题提出相应的提升策略。[关键词] 盈利能力 净资产收益率 杜邦分析ABSTRACTAlong with the rapid development of economy, various industries have reached a certain degree of convergence, the connection between the enterprises more closely, and in a very competitive market, each enterprise wants to get a place in the context of such complex business and development, analysis and study on profitability, for enterprise development, is of great significance. This article first theory and specific analysis of the profitability analysis methods are expounded, and then through the Golden Group's data to research and analyze profitability, based on the analysis of profitability in the process of the first through ratio analysis and index analysis method, on the basis of an overview of the company financial situation, respectively to capital management, product management, asset management in major profitability index return on net assets, sales gross profit margin, return on total assets, such as make a general analysis, and then to return on equity index as the core, the use of DuPont analysis method to...