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1、畢業(yè)論文四川長虹盈利能力分析學生姓名:專業(yè)班級:指導教師:學院:2014年6月四川長虹盈利能力分析摘要盈利能力是指企業(yè)在一定時期內獲取利潤的能力。企業(yè)經(jīng)營業(yè)績的好壞最終可通過企業(yè)的盈利能力來反映。保持最大的盈利能力是企業(yè)財務工作的目標,同時也是企業(yè)實現(xiàn)持續(xù)健康發(fā)展的根本保證。盈利能力是企業(yè)營銷能力、獲取現(xiàn)金能力、降低成本能力及規(guī)避風險能力等的綜合體現(xiàn),也是企業(yè)各環(huán)節(jié)經(jīng)營結果的具體表現(xiàn),企業(yè)經(jīng)營的好壞都會通過盈利能力表現(xiàn)出來,因而企業(yè)盈利能力是企業(yè)所有者利益相關集團和投資者共同關注的問題。本文以四川長虹電器股份有限公司為研究對象。首先對盈利能力分析
2、的相關概念做了一定的基礎介紹,包括盈利能力內涵、盈利能力分析的基礎依據(jù)等;其次對四川長虹的盈利能力進行了分析,具體包括經(jīng)營盈利能力和投資者獲利能力分析兩個方面;然后對影響四川長虹盈利能力的主要因素進行了概括,主要包括營銷能力、成本控制能力和資本結構;最后基于上述分析,提出增長四川長虹盈利能力的主要對策,具體主要包括增加銷售收入、控制成本費用、調整產業(yè)結構、增加資本獲利能力等措施。關鍵詞 盈利能力;財務分析;利潤AnalysisofSichuanChanghongprofitabilityAbstractProfitabilityreferstot
3、heabilityoftheenterprisewhichgainsprofitduringaperiodoftime.Theenterprise'sprofitabilitycouldreflectthestandorfalloftheachievementoftheenterprise.Keepingthelargestprofitabilityisthegoaloftheenterprise'swork,atthesametime,itisalsothefundamentalguaranteeofsustainableandhealthyd
4、evelopmentthattheenterpriserealizes.Profitabilityisthecomprehensiveembodimentoftheabilitytomarket,theabilitytoobtaincash,theabilitytoreducecosts,theabilitytoavoidrisk,etc,anditisalsotheconcreteembodimentoftheresultsofeverylinkoftheenterprise'soperation.Thestandorfalloftheente
5、rprise'soperationcanbereflectedbytheprofitability.Asaresulttheprofitabilityistherelatedcorporationsoftheownersoftheenterprisesandtheinvestorsconcern.BasedonSichuanChanghongelectricLimitedbyShareLtdasanobjectofstudy,inthefirstplace,thispaperintroducesthereleventconceptsofthean
6、alysisoftheprofitabilitybasically,includingprofitabilityconnotation,profitabilityanalysisbasedbasisforsuch;Secondly,theSichuanChanghongprofitabilityanalyzes,Includingbusinessprofitabilityandprofitabilityanalysistwoaspects;Thenhascarriedonthesummarytothemainfactorsaffectingthe
7、profitabilityofSichuanChanghong,Mainlyincludesthemarketingability,theabilitytocontrolcostsandcapitalstructure;Finally,basedontheaboveanalysis,thegrowthofSichuanChanghongprofitabilityManleymaincountermeasures,specificallyincludingthesalesrevenue,costcontrol,adjustingtheindustr
8、ialstructure,increasecapitalprofitabilitymeasures.Keywords Profitabi