森马服饰有限公司盈利能力分析.docxVIP

森马服饰有限公司盈利能力分析 摘 要 服装业是中国传统的支柱产业之一，在国民经济中发挥着重要作用。近年来，中国服装业在产品生产方面形成了比较完善的产业链，设计和品牌生产开始逐渐替代发展初期依托贴牌的简单加工生产，成为服装生产的大趋势。但是，在行业转型还没有进入正轨的过渡期，中国的纺织服装业已在面临新电子商务模式的碰撞以及陷入怎样转变为新零售业的困惑中。 森马服饰有限公司是一家品牌服装公司，主要产品包括成人休闲服装和儿童服装两个系列。近年来，它顺应服装行业发展的大趋势，积极发展并创新，已成功位列中国服装业前十，成为中国服装行业的知名企业之一。在如此复杂的商业背景下，森马服饰要想保持现有的一席之地，并不断地发展壮大，对企业盈利能力的研究至关重要。 本文以森马服饰有限公司为例，基于该公司2014-2017年四年内的财务数据，通过文献研究法和比较分析法，对森马公司的盈利能力进行分析。通过分析发现其盈利能力方面存在的不足，针对存在的不足，提出相应的对策及合理化建议。 关键词: 森马服饰有限公司，盈利能力分析，财务分析 Profitability Analysis of Senma Garment Co.Ltd. Abstract The garment trade is one of the traditional mainstay industries in China and plays an essential role in the national economy. In recent years, China's garment industry has taken shaped a comparatively perfect industrial chain in product production. Design and brand production have gradually replaced the simple processing and production based on OEM in the early stage of development, becoming a major trend in garment production. However, in the transition period when the industry transformation has not yet entered the right track, China's textile and garment industry is facing the collision of new e-commerce models and the confusion of how to transform into a new retail industry. Senma Clothing Co., Ltd. is a brand clothing company, the main products include two series of adult casual wear and children's clothing. In recent years, it has been steadily developing and innovating with the development of the garment industry. It has successfully ranked among the top 10 in the Chinese garment industry and has become one of the dominant enterprises in the Chinese garment industry. In such a complicated business background, Senma clothing is necessary to maintain its existing place and continue to grow and develop, which is crucial for the study of corporate profitability. This article takes Senma Clothing Co., Ltd. as an example. Based on the financial data of the company for five years from 2014 to 2017, this paper analyzes the profitability of the company by