文档介绍：制造型企业盈利能力分析
摘要
现代财务分析的发展导源于资本市场的发展与企业内部财务活动的复杂化,其是运用财务报表数据对企业过去的财务状况和经营成果及未来前景所进行的剖析和评价。企业经营管理者、投资者、债权人等企业内外部利益相关者都因为各自不同的目的而对财务报表进行分析,由此产生了偿债能力分析、盈利能力分析、营运能力分析等。随着市场经济的快速发展,盈利能力分析已变得越来越重要,它不但体现出企业的出发点和归宿,而且有助于其他目标的实现,因此,盈利能力分析是企业财务分析的重点。
做好企业盈利能力的分析工作,无论对企业内部还是企业外部都有十分的重要意义。不论是投资者、债权人还是企业经营管理者,都日渐重视对企业盈利能力的分析,这一指标也越来越引起有关各方的高度关注。
本文以德华兔宝宝装饰新材股份有限公司为例,通过对盈利能力相关概念的说明,明确盈利能力的定义和特征,并以兔宝宝近5年的财务数据对盈利能力进行分析,剖析德华兔宝宝装饰新材股份有限公司在盈利能力方面存在的问题,并提出提高盈利能力的措施。
关键词:制造业;盈利能力;分析
Abstract
The development of modern financial analysis in originated from the development of capital market and internal financial activities, its use plicated financial statements for enterprise past data financial position and operating results and future prospect for analysis and evaluation. Enterprise managers, investors, creditors of internal and external stakeholders such enterprise financial statement analysis have different purpose, which has produced solvency analysis, profitability analysis, operation ability analysis, etc. Along with the rapid development of market economy, profitability analysis es more and more important. Profitability analysis is the key enterprise financial analysis, not only embodies the starting point and end-result of enterprises, but also help other targets.
The profit maximization, this is the most main business efficiency high logo. An enterprise's profit level, is the enterprise management, is the main target pursuit to measure the operating performance and operation results of the important indicator; Is so certain investors investment returns important parameters. Investors for investment decisions, is the first consideration, where investment favorable. Whoever investment quick effect, capital recovery quickly, can with minimal investment get the more profit project, are investors of destination. The creditors also should pass to enterprise profitability analysis to evaluate the debts of the enterprise to its capacity, reduce credit risk. So, completes the enter