文档介绍：盈利能力分析报告(共10篇) 企业财务报表分析贵州茅台与四川五粮液 XX-XX财年盈利能力比较报告 XX06050邵倩XX06035高畅 XX06014杨帆XX06033邸竑玮:.............................................................................................4 :......................................................................................5 .........................................................................................5 .....................................5 金融资产报酬率........................................................................5 财务杠杆比较...........................................................................5 净经营资产回报率比较.........................................................6 ROCE比较...............................................................7 小结..........................................................................................................7 经营资产报酬率........................................................................8 总资产报酬率(ROTA)比较.......................................................................8 经营负债杠杆比较................................................................9 RONA驱动比较及小结............................................................................9 2经营能力的驱动因素.....................................................................10 经营边际利润率......................................................................10 资产周转率..............................................................................10 提高综合盈利能力的思路.......................................................113利润率的驱动因素.........................................................................12 销售毛利率..............................................................................12 营业利润率..............................................................................13 总营业费用率..........................................................................13 4周转率驱动因素.............................................................................15 总资产周转率..........................................................................15 应收账款周