166020430_周恒_羚锐制药股份有限公司盈利能力分析

摘要

对于企业而言，随着我国市场经济的逐渐发展，非常多的企业开始进行跨国之间的贸易，企业的结构开始越发的复杂，所以对一个公司展开财务数据分析，并对得到财务数据分析可以总结出一些有利于公司发展的建议而显的越来越重要。财务分析就是公司的相关财务人员利用公司近些年的财务报表进行数据分析从而得到结论并反映出公司一段时间的经营状况，公司的经营状况一般是由现金流量表、资产负债表、利润表等来显示出来的。财务人员对这些报表进行分析，可以让公司的管理层们快速有效的看出公司的盈利能力，还可以让他们提前发现企业在未来的经营中会产生什么样的问题。这样就可以使他们提前做出正确的决策，用最微弱的经营风险和良好的财务状况使企业来得到最大的利润。所以企业从上到下的人员都非常关心企业的盈利能力，且非常重视企业盈利能力的变动走向。

本文对羚锐公司的盈利能力进行分析，并对比羚锐公司近两年的财务数据，指出该公司盈利能力下降的问题并展开详尽的原因分析，进而提出相应的改进措施。该文对羚锐制药股份有限公司以及类似我国中小企业的长期发展和盈利有着一定的指导作用。

关键词：盈利能力；利润；财务数据

Abstract

For enterprises, with the deepening of market economy, the number of transnational operations among enterprises is increasing, and the structure of enterprises is becoming more and more complex.. It is more and more important to analyze the financial data of enterprises and get the correct decision through the analysis of these financial data. Financial analysis means that the financial personnel of an enterprise use the financial data of the enterprise to analyze and determine the operation status of the enterprise for a period of time. The operation status of an enterprise is usually reflected by the cash flow statement, balance sheet and profit statement of the enterprise. By analyzing the data of these statements, managers of enterprises can effectively understand the level of enterprise discovery ability, and can also find out the future business risks of enterprises, so that they can make correct decisions in advance, and use the weakest business risks and good financial conditions to make enterprises get the maximum profits. Therefore, people from top to bottom of the enterprise are very concerned about the profitability of the enterprise, and attach great importance to the change trend of the profitability of the enterprise.

This paper analyzes the profitability of Lingrui company, and compares the financial data of Lingrui company in recent two years, points out the problem of the company's profitability decline and makes a detailed analysis of the causes, and then puts forward the corresponding improvement measures. This paper has a certain guiding effect on the long-term development and profitability of Lingrui Pharmaceutical Co., Ltd. and similar small and medium-sized enterprises in China.

Key words: Profitability; Profits; Financial data

目录

第1章绪论............................................... 错误!未定义书签。

1.1研究背景与意义......................................... 错误!未定义书签。

1.1.1研究背景............................................. 错误!未定义书签。

1.1.2研究意义............................................. 错误!未定义书签。

1.2国内外研究现状......................................... 错误!未定义书签。

1.2.1国内研究现状......................................... 错误!未定义书签。

1.2.2国外研究现状......................................... 错误!未定义书签。

1.3研究内容与方法 (3)

1.3.1研究内容 (3)

1.3.2研究方法 (3)

第2章盈利能力相关理论概述 (4)

2.1盈利能力的含义 (4)

2.2盈利能力分析常用的财务指标 (4)

2.2.1销售净利率 (4)

2.2.2成本费用利润率 (5)

2.2.3总资产收益率 (5)

2.2.4净资产收益率 (6)

2.3盈利能力分析的重要性 (6)

第3章羚锐制药股份有限公司概况及盈利能力分析 (8)

3.1公司简介 (8)

3.2经营盈利能力分析 (8)

3.2.1销售毛利率分析 (8)

3.2.2销售净利率和营业利润率分析 (9)

3.2.3成本费用利润率分析 (10)

3.3资产盈利能力分析 (11)

3.3.1总资产收益率分析 (11)

3.3.2总资产净利率分析 (12)

3.4 资本盈利能力分析 (13)