GDXB电器股份有限公司盈利质量分析.docVIP

摘要 随着人们对家用电器需求不断提升，各类型家用电器企业蜂拥进入市场，导致电器行业竞争激烈。实施家电行业盈利质量分析，有助于企业发现本身盈利质量的不足。 论文对GDXB股份股份有限公司的盈利质量现状和存在问题进行了研究。首先是盈利质量的理论概述，介绍盈利质量的概念内涵与因素，以及盈利质量分析方法。其次为GDXB股份有限公司介绍并建立了盈利质量评价指标。最后依据2016年至2018年的财务数据，对GDXB股份的盈利质量进行纵向比较，并与行业均值的盈利质量进行横向比较。根据分析结果探究GDXB股份盈利质量存在主要存在的问题是：总资产占比起伏不定、销售收入过快增长、应收账款周转率下降、收现性实力不强、主营业务所占利润比重不高、受国际市场需求影响过高、成本费用管控能力有待加强、公司营运资金的管理效率低下。解决方法是：加强现金预算与应收账款的管理、注重采购管理与成本控制、规划运营策略，深化运营管理、积极应对国际市场。对GDXB股份有限公司的财务数据进行盈利质量的研究，阐述出对GDXB股份股份有限公司的盈利质量情况，提出提高GDXB股份盈利质量相关建议，让读者更加深入了解对GDXB股份股份有限公司，共同提高对盈利质量的关注，提高整体行业的盈利水平。 关键词： 盈利质量； 获利性； 收现性； 持续性； 成长性 On the profit quality of GDXB Co., Ltd. Abstract：As people's demand for household appliances continues to increase, various types of household appliances companies have flocked to the market, resulting in fierce competition in the electrical industry. Implementing the profit quality analysis of the home appliance industry will help the company find its own lack of profit quality. The paper studies the current status and existing problems of GDXB Co., Ltd.'s profit quality. The first is a theoretical overview of profit quality, introducing the conceptual connotations and factors of profit quality, and the methods of profit quality analysis. Secondly, GDXB Co., Ltd. was introduced and established a profit quality evaluation index. Finally, based on the financial data from 2016 to 2018, the quality of GDXB's earnings is compared vertically and compared with the industry's average profit quality. According to the analysis results, the main problems in the profit quality of GDXB shares are: the fluctuation of total assets, the rapid increase of sales revenue, the decline of accounts receivable turnover, the lack of liquidity, and the proportion of profit from main business. It is not high, is affected by the demand of the international market, the cost control ability needs to be strengthened, and the management efficiency of the company's working capital is low. The solution is to strengthen the management of cash budget