会计学-- 珀莱雅财务报表分析.docx

PAGE PAGE 20 珀莱雅财务报表分析 摘 要 随着我国市场经济的发展，人们的物质生活水平提高，对于美的追求逐渐增加，因此在化妆品上的花销也逐渐增加。珀莱雅在化妆品行业占据一定的地位，其产品畅销海内外，因此研究分析珀莱雅财务报表分析十分有意义。本文共分为以下几个部分：第一部分，介绍了珀莱雅公司研究背景，国内外研究现状，以及研究珀莱雅公司的 目的。第二部分，对珀莱雅公司的基本情况及财务报表进行了分析。第三部分通过以上分析，清晰地了解到公司的财务状况存在的问题，如产品成本过高、竞争压力激烈、短期债务还款风险、不合理的举债方式、企业负债率高、成本控制不足、成本过高、资源配置效率低等。第四部分，针对该企业存在的问题提出合理控制企业产品成本、扩大市场占比率、建立合理的竞争激励机制、合理规划调整企业负债率、建立健全的企业应急机制、注重成本管理的核心与原则、提高企业资源配置效率等对策与建议。 关键词 财务报表分析；化妆品行业；财务状况；珀莱雅； PROYA Financial Statement Analysis Abstract With the development of China's market economy, people's material living standards improve, the pursuit of beauty is gradually increasing, so the cost of cosmetics is also gradually increasing. Pereal occupies a certain position in the cosmetics industry, and its products sell well at home and abroad, so it is very meaningful to study and analyze pereal's financial statements. This paper is divided into the following parts: the first part introduces the research background, the research status at home and abroad, and the purpose of the research. The second part analyzes the basic situation and financial statements of the company. In the third part, through the above analysis, we can clearly understand the problems existing in the financial situation of the company, such as high product cost, fierce competition pressure, short-term debt repayment risk, unreasonable way of borrowing, high debt ratio, insufficient cost control, high cost and low resource allocation efficiency. The fourth part, in view of the existing problems of the enterprise, puts forward some countermeasures and suggestions, such as reasonable control of enterprise product cost, expansion of market share, establishment of reasonable competition incentive mechanism, reasonable planning and adjustment of enterprise debt ratio, establishment of sound enterprise emergency mechanism, focus on the core and principles of cost management, and improvement of enterprise resource allocation efficiency. Keywords Financial statement analysis, Cosme