博深公司盈利能力分析.docxVIP

PAGE PAGE 16 摘 要 党的十九大报告中提出了要加快步伐、建立强国，促进高端制造业的发展。 国务院相应也出台了《中国制造2025》白皮书，提到了中国的制造业要朝着劳动密集型产业向集约型、技术先进型的产业发展，这就给了制造业一个发展的机会，同时对制造业也提出了更高的要求，要想在市场中占有一席之地，制造业企业就该朝着高质量、高水平的标准去提升。 博深公司是一个在制造业当中不断发展的企业，长期以来博深公司无论是在经营管理，还是在结构的调整和产业的升级方面都取得了显著的进步，在品牌的推广方面博深致力于研究和发展自主品牌，其中“BOSUN”就成为了一个有知名度的品牌。对企业的发展展望需要将企业的营运能力、偿债能力、发展能力和盈利能力来进行分析，本论文主要借助于博深公司对外公布的财务报表和年度报告对博深公司进行了盈利能力的分析，通过对博深公司财务报表数据的分析找出影响博深公司盈利能力的关键因素，并且对于分析的结果也提出了合理的解决途径和应对措施。 关键词：资产报酬率 营业利润率 销售利润率 盈利能力 Abstract The report of the 19th national congress of the communist party of China proposed to accelerate the pace of building a strong country and promote the development of high-end manufacturing industry. Corresponding under the state council also issued a white paper "made in China 2025", mentioned China's manufacturing industry is moving in the labor-intensive industries to intensive industry development, technology advanced, this gives the manufacturing industry a development opportunity, at the same time also put forward higher requirements for manufacturing, to gain a foothold in the market, manufacturing enterprises should towards high quality, high level of standards to ascend. Bo deep company is a development in manufacturing enterprises, have long bo deep company in both management and in terms of structural adjustment and industrial upgrading have made significant progress, in terms of brand promotion, deep is committed to research and development of independent brands, including "BOSUN" became a famous brand. Outlook on the development of enterprises need to enterprise's operation ability, debt paying ability, development ability and profitability analysis, this thesis mainly with the help of a fellow deep company published financial statements and annual reports on bo deep company profitability analysis, through the analysis of the bo deep company financial statement data to find the key factors influencing the bo deep corporate profitability, and to analysis the result also puts forward the r