目 录摘 要......................................................................................................................IAbstract.....................................................................................................................II引 言.....................................................................................................................11 盈利能力分析概述................................................................................................31.1 盈利能力的概念........................................................................................31.2 盈利能力分析的意义................................................................................31.3 盈利能力分析的内容................................................................................42 骨科医院盈利能力指标计算与分析....................................................................62.1 销售毛利率计算与分析............................................................................62.2 销售净利率计算与分析............................................................................72.3 成本费用利润率计算与分析....................................................................72.4 总资产报酬率计算与分析........................................................................82.5 净资产收益率计算与分析........................................................................83 骨科医院盈利差的原因分析..............................................................................103.1 销售策略不合理，销售收入较低..........................................................103.2 成本费用过高..........................................................................................113.3 资产利用效率低......................................................................................124 完善骨科医院盈利能力的对策建议..................................................................144.1 适当的调整销售策略，提高销售收入............................
