文档介绍：毕业论文
题目: 云南白药财务分析
学院: 数学与信息科学学院
专业: 管理科学
班级: 2010 级
学号: 1011200143
姓名:
指导教师:
二〇一四年五月
摘要
随着中国经济的发展,企业在市场环境中的竞争压力越来越大,而只有拥有充足的活力和竞争力,企业才能在当今竞争激烈的市场环境中站稳脚跟。而财务分析作为企业财务管理的重要工具之一,它不但可以给企业的财务活动提供必要的依据,还能够帮助企业在进行相关决策时,作出正确的决策并提高企业的管理能力。而通过对企业财务状况分析,可以了解企业现金流量状况、营运能力、盈利能力、偿债能力。通过分析比较将可能影响经营成果和财务状况的微观因素和宏观因素、主观因素和客观因素加以区分,以期提高经营管理者的管理水平。因此,本文以云南白药公司为研究对象,对其在财务分析中存在的问题提出改进建议,从而实现企业的财务管理目标,提高企业的经济效益。
本文主要运用财务理论分析云南白药公司在同行业市场竞争中所处的地位,结合杜邦分析体系针对云南白药2013年的财务数据进行系统全面的分析,以期了解云南白药公司现有的财务状况和经营体系,发现其存在问题并针对性的提出个人建议,从而为云南白药的经营和相关投资提供参考。
关键词:财务分析; 指标比率; 财务状况; 杜邦体系
The Financial Analysis of Yunnan Baiyao
Abstract
With the development of our country’s economy,the pressure petition in the enterprise is higher and only by having a plenty of vitality petitiveness, can the enterprise keep a foothold in the market environment that is petition . Financial analysis as one of the important tools in the financial management of enterprises,can not only provide necessary basis to the enterprise's financial activity,but also help enterprise to make the right decisions while elating decisions and improve the management ability of analyzing the enterprise financial situation,we can understand the status of the enterprise cash flow operation ability profit ability debt paying order to improve the management level of the management, we can distinguish the micro factors, macroeconomic factors, subjective and objective factors which may affect operating results and financial condition through analysis ,this text bases on the the problems existing in the financial analysis of the Yunnan pany ,then to realize the enterprise financial management goal and improve the economic benefits of enterprises.
This paper mainly uses the financial theory to analysis the petitive position of Yunnan Baiyao in the same industry and with the DuPont analysis system to analysis the financial data of Yunnan Baiyao in 2013 in order prehend Yunnan p