文档介绍：毕业设计(论文)
题目名称:同仁堂股份有限公司的财务数据
分析与研究
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学生姓名:
指导教师:
2009年5月
论文编号:
同仁堂股份有限公司的财务数据
分析与研究
The Analysis and Research on Financial
Data of Tongrentang Co., Ltd
院系名称:
班级:
学号:
学生姓名:
指导教师:
2009年5月
摘要
在中国社会主义市场经济的环境下,企业面临深刻的市场环境的变化,企业的生存发展越来越依靠市场。如何适应市场需求、引导消费、占领市场是企业面临的主要问题。管理者必须在随时掌握企业生产经营及其管理的重要信息的同时,通过财务分析及时了解产生差异及其变动的原因,以便采取必要的措施和有效的方法,做出正确的经营决策。
本文以同仁堂股份有限公司为例,分析我国制药业近年的发展情况,提出存在的问题和实际有效的解决办法。第一部分主要介绍制药行业的现状以及同仁堂的优势及存在的问题,说明同仁堂虽是百年老字号,但依旧面临严峻的挑战。第二部分介绍了公司财务分析的具体方法,如何选用财务分析方法等,以有效地利用财务分析体系分析和评价企业经营成果和财务状况,为企业经营决策服务。第三部分具体的对同仁堂财务数据进行分析,根据利润表、现金流量表、资产负债表和财务指标,对公司的经营成果、资产和财务状况进行了具体的评价。第四部分根据前面的分析,得出结论,对同仁堂作出综合评价,并提出实际可行的建议,确保同仁堂的正常运转及制药业的健康发展。
关键词:财务分析,经营成果,财务状况,效益
Abstract
In China's socialist market economy, enterprises are facing profound changes in the market environment, enterprises increasingly rely on the survival and development of the market. How to adapt to market demand, and guide consumption market is facing a major problem. Corporate financial analysis for the overall goal is to strengthen enterprise management, increase economic efficiency services. Managers need to keep production and operation and management of important information at the same time, through financial analysis and keep abreast of the changes arising from the reasons for the differences in order to take the necessary measures and effective way to make the right business decisions.
In this paper, for example, analysis of the pharmaceutical industry in recent years the development of the existing problems and put forward practical and effective solutions. The first part introduces the status of the pharmaceutical industry, as well as the advantages and Tongrentang problems that although a century old, but still faced severe challenges. The second part of pany's financial analysis of specific methods, how to choose methods of financial analysis in order to effectively use the financial analysis system for analysis and evaluation of business results