涪陵榨菜集团盈利能力分析摘要在当今社会经济飞速发展的时代，盈利能力分析就是企业调整经营策略和盈利最大化的重要手段，盈利分析对企业发展的作用是不容忽视的。作为一种专业管理技术的应用盈利分析可以为企业的经营活动提供更加合适的决策，从而提高企业的竞争力，挖掘企业的潜力。在企业近年来的发展来看，人们愈来愈看重上市公司的盈利能力分析，通过盈利分析，提高企业的竞争能力，已经变成促进企业发展的重要一环。本文通过盈利分析的理论分析，选取涪陵榨菜集团为研究对象，分析2013——2017年这五年的相关财务数据，发现涪陵榨菜集团近几年来，由于消费结构升级、经济结构调整，以及企业并购多元化扩张的失败等原因，导致涪陵榨菜的利润空间逐渐缩小，现通过分析涪陵榨菜盈利能力，提出提高涪陵榨菜集团盈利能力的对策。关键词涪陵榨菜；盈利能力；利润率AbstractIntoday'seraofrapidsocialandeconomicdevelopment,profitabilityanalysisisanimportantmeansforenterprisestoadjusttheirbusinessstrategiesandmaximizeprofits.Theroleofprofitanalysisinthedevelopmentofenterprisescannotbeignored.Asaprofessionalmanagementtechnologyapplication,profitanalysiscanprovidemoreappropriatedecisionsforbusinessactivities,therebyimprovingthecompetitivenessofenterprisesandtappingthepotentialofenterprises.Intermsofthedevelopmentofenterprisesinrecentyears,peoplepaymoreandmoreattentiontotheanalysisoftheprofitabilityoflistedcompanies.Throughprofitanalysis,improvingthecompetitivenessofenterpriseshasbecomeanimportantpartofpromotingthedevelopmentofenterprises.Throughthetheoreticalanalysisofprofitanalysis,thispaperselectsFulingmustardgroupastheresearchobject,analyzestherelevantfinancialdataof2013-2017,andfindsthatinrecentyears,Fulingmustardgrouphasbeenupgradedduetoconsumptionstructure,economicstructureadjustment,andmergersandacquisitions.Duetothefailureofdiversifiedexpansionandotherreasons,theprofitmarginofFulingmustardhasgraduallynarrowed.Now,byanalyzingtheprofitabilityofFulingmustard,thecountermeasuresforimprovingtheprofitabilityofFulingmustardgroupareproposed.KeywordsFulingmustard;profitability;profitmargin目录摘要..........................................................................1关键词........................................................................1一、引言......................................................................2二、文献综述..................................................................3（一）国外研究现状.......................................................3（二）国内研究现状.......................................................5（三）发展趋势...........................................................6三、相关理论依据..............................................................7（一）盈利能力的概念......................................................7（二）盈利能力分析标准及意义..............................................7四、涪陵榨菜集团企业概述......................................................9（一）涪陵榨菜集团公司简介................................................9（三）涪陵榨菜集团核心竞争力.............................................10五、涪陵榨菜集团盈利能力分析.................................................12（一）涪陵榨菜净资产收益率...............................................12（二）涪陵榨菜成本费用利用率.............................................12（三）涪陵榨菜销售净利率.................................................13（四）同行业价格比较....................................................13六...
