摘要盈利能力主要指的是在一定时间内，公司获取经济利益的能力，主要表现为在一段时间内企业所得税和资源消耗的平衡。所谓的盈利能力分析主要是指在一定期限内，利用企业各项财务数据对长期稳定的盈利企业生产经营活动情况进行定量分析的方法。投资者关注民营企业的盈利能力，主要是由于公司利润和分红有直接的关系。拥有较高的盈利能力，企业的股票价格就会上涨，股东可以得到更多的收入。为什么债权人重视企业的利润，主要是由于公司利润与他们的应收账款息息相关，公司的盈利能力与资本收益成正比，两者提高即使有很多的债务也可以及时偿还。与此同时，企业的管理能力同样也很重要，因为管理水平深刻影响着企业的利润，能作为评估企业能力的标准之一。另一方面，管理中发现的问题及时反映了企业经营中遇到的困难，可以帮助企业及时采取行动。本文通过对徐州玩具欢乐城公司的盈利能力分析，探究了该企业在运营中遇到的问题并提出了相应的解决措施。46109
毕业论文关键词：盈利能力，徐州欢乐城玩具公司，杜邦分析，措施
ABSTRACT
Profitability refers primarily within a certain time, the company can acquire skills of economic interests, mainly in the period of time, the balance of corporate income tax and resource consumption. Every business wants profit, private enterprise is the same, every business purpose should be the same. In order to achieve long-term development of private enterprises, the profits of economic security is very important. Therefore, the company's investors and creditors that corporate profitability is profitability analysis is very important basis. The so-called analysis of the profitability of state-owned enterprises mainly refers to the use of income, such as within a certain period, the long-term stable profit or for-profit enterprise production and business activities of analysis, quantitative analysis method of analysis.
Private investors concerned about corporate profitability, mainly due to the company's profits and pidends have a direct relationship. With higher profitability, the company's stock price will go up, shareholders can get more revenue. Why creditor importance of corporate profits, mainly due to the company's profits with their accounts receivable, the company's profitability and capital gains proportional to both improve even have a lot of debt to be repaid in a timely manner. At the same time, the profitability of private enterprises is also important, because the profit level of production and management of enterprises, can be used as the main criteria to evaluate the performance of management. On the other hand, management issues, and profitability analysis reflects the enterprise, to help companies to take timely action. From the first session of the government's perspective, the main source of income is the business of the country, therefore, profitability and state revenue, the economic development of enterprises are closely related.
Keywords:Profitability analysis, the city of Xuzhou joy toy company, profitability index analysis
目 录
摘要 I
ABSTRACT II
第一章 盈利能力分析的含义及作用 1
1.1盈利能力分析的含义 1
1.2盈利能力分析的指标 1
1.3盈利能力分析的步骤 2
1.4盈利能力分析的作用 3
第二章 徐州欢乐城玩具公司的概述及盈利能力指标分析 4
2.1公司的概述 4
2.2公司的盈利能力分析 4
2.3营运能力分析 5
2.4发展能力分析 6
第三章 基于杜邦分析法对徐州欢乐城玩具公司盈利能力的分析 7 徐州欢乐城玩具公司盈利能力分析:http://www.751com.cn/kuaiji/lunwen_47768.html