财务管理专业 企业盈利能力分析研究—以海尔为例VIP专享VIP免费

摘要公司长期发展所追求的目标是获得收益,而公司获利能力则是对这一目标的具体分析,公司获利能力越强,其给公司的汇报率越高,代表公司价值就越大,因此也是公司投资者与债权人所关注的重点问题。而我国家电行业在全球上也具有相当的经济实力,作为中国众多工业的代表之一,一方面行业空间够大、发展空间也够宽广;另一方面由于中国国内外更多的新品牌设立,多方面的竞争压力也接踵而至。在这个大形势下,海尔企业又该何去何从,需要我们再作深入财务剖析。论文内容以海尔企业为主要研究目标,并通过介绍企业盈利能力方面的有关知识,为研究分析做好了铺垫。通过对海尔企业近年来的经营利润、产品销售毛利率、总资产净收益率、费用利润、净资产收益率等的分析调研,可以找到海尔企业目前在盈利能力上面临的主要问题,并给出了具体的措施。关键词：公司盈利情况;财务指标;家电行业ABSTRACTThegoalofenterprisedevelopmentistoobtainprofits,whileprofitabilityisaspecificanalysisofthisgoal.Thestrongertheprofitabilityoftheenterprise,thehigherthereporttoshareholders,andthegreaterthevalueoftheenterprisewillbe,soitisalsoanimportantissueconcernedbyinvestorsandcreditorsoftheenterprise.China'shomeapplianceindustryalsohasacertaincompetitivenessintheworld,becomingoneoftherepresentativesofmanymanufacturingindustries.Ontheonehand,theindustrialspaceislargeenoughandthedevelopmentspaceisbroadenough;ontheotherhand,withtheestablishmentofmoreandmoredomesticbrands,variouscompetitionpressurefollows.Inthisgeneraltrend,Haiercompanyshouldbewheretogo,weneedtodofurtherfinancialanalysis.ThispapertakesHaiercompanyastheresearchgoal,andlaysthefoundationfortheresearchandanalysisbysummarizingtherelevanttheoreticalknowledgeofprofitability.Throughtheanalysisandstudyoftheoperatingprofitrate,grossprofitrateofsales,netprofitrateoftotalassets,profitrateofcost,expenseandnetreturnofHaiercompanyinrecentyears,theproblemsintheprofitabilityofHaiercompanyarefoundandcorrespondingcountermeasuresareputforward.Keywords:Profitability;FinancialIndicators;HomeApplianceIndustry目录第1章前言.......................................................................................................................................11.1研究背景..................................................................................Error:Referencesourcenotfound1.2研究目的及意义......................................................................Error:Referencesourcenotfound第2章相关理论概述.......................................................................................................................12.1盈利能力概述...............................................................................................................................22.2盈利能力分析的目的和意义.......................................................................................................22.3盈利能力分析指标.......................................................................................................................2第3章海尔公司盈利能力分析.......................................................................................................33.1海尔公司简介...............................................................................................................................33.2海尔公司盈利模式.....................................................................................................................33.3海尔公司盈利能力现状分析.......................................................................................