沧州天宇公司盈利能力分析与评价研究.docVIP

PAGE 11 摘 要 近年来，家电行业的发展越来越快，国际化程度越来越高，用户的需求出现多样化的趋势和日益激烈的竞争，使得传统的家电制造商，家电竞争激烈，天宇盈利状况波动甚至瓦解。更激烈的市场竞争环境的多变，要求更多的管理者在他们的业务经理关注自身情况分析企业的优势和劣势，发现企业的区别，指出弊端，一个常见的问题。所以，企业建立健全的财务管理分析系统显得尤为重要。 文章首先阐述家电行业发展的现状，然后从家电销售的盈利能力、资产的盈利能力和企业资金流转的能力等方面对天宇公司的盈利能力进行了分析和诊断。杜邦分析法表明，企业盈利能力水平低下的主要原因有以下几点：企业多元化战略决策失误，缺乏创新意识；.企业销售成本高，人员管理成本高，经济效益低；.库存商品周转率低，应收账款周转率低。本文主要突出如何提升企业在盈利能力方面的提议，如何在市场中积极迎接挑战，抓住市场时机，节约经济成本；提高人员工作效率和机器使用率，降低生产成本；建立相应的管理制度，规范存货管理，提高企业盈利水平。根据市场需求开发新产品，合理运用多元化战略，并进行资源整合，实现资源有效利用。经过对沧州天宇公司盈利能力存留问题的研究析，发起了有用的提议和对策，以协助运营者提升该公司的管制水平，最后达到提升沧州天宇公司盈利能力以及市场竞争力的成果。 关键词：天宇家电；盈利能力；比率分析 ABSTRACT In recent years, the development of household appliances industry is faster and faster, and the degree of internationalization is higher and higher. The diversification trend of users'needs and increasingly fierce competition make traditional household appliances manufacturers, household appliances manufacturers, fierce competition, Tianyu profit fluctuations and even collapse. More intense market competition environment is changing, requiring more managers to pay attention to their own business managers to analyze the advantages and disadvantages of enterprises, find the differences between enterprises, point out the disadvantages, a common problem. Firstly, this paper expounds the current situation of the development of household appliances industry, and then analyses and diagnoses the profitability of Tianyu Company from the aspects of the profitability of household appliances sales, the profitability of assets and the ability of enterprise capital circulation. DuPont analysis shows that the main reasons for the low level of profitability of enterprises are as follows: mistake in decision-making of diversification strategy and lack of innovation consciousness;seizing market opportunities, saving economic costs, improving staff efficiency and machine utilization, reducing production costs, establishing corresponding management systems, standardizing inventory management, and improv