摘 要在这个市场经济飞速发展的今天，伴随着全球化的进程，任何一家企业想要在这个充满竞争与合作的环境中生存和发展下去，就必须强化自身的盈利能力 。BY 公司作为营养膳食补充剂企业，近几年在国内外环境的影响下，经营情况发生很大的变化。本文以 BY 公司为研究对象，在研究经营现状的基础上，从杜邦分析法的角度进一步分析了企业的盈利能力与其影响因素，探究 BY 公司在经营中存在的问题以及对 BY 公司提出建议。希望本文能为 BY 公司的经营决策与持续发展提供理论参考。关键字：盈利能力、杜邦分析法、净资产收益率AbstractToday, with the rapid development of market economy and the process of globalization, any enterprise must strengthen its profitability if it wants to survive and develop in this environment full of competition and cooperation. As a nutrition and dietary supplement company, BY company has experienced great changes in its operation in recent years under the influence of the domestic and foreign environment. This paper takes BY company as the research object, and further analyzes the profitability and influencing factors of the company from the perspective of dupont analysis method based on the study of the current business situation, explores the problems existing in the operation of BY company and puts forward Suggestions to BY company. It is hoped that this paper can provide theoretical reference for the management decision and sustainable development of BY company.Keywords:profitability,du pont analysis,return on equity目 录引言................................................................1一、盈利能力和杜邦分析法的相关理论..................................1（一）盈利能力相关理论..........................................1（二）杜邦分析法相关理论........................................2二、BY 公司经营结构概况及盈利管理能力发展现状.......................3（一）BY 公司简介................................................3（二）BY 公...
