四川长虹盈利能力分析

毕业论文四川长虹盈利能力分析学生姓名：专业班级：指导教师：学院：2014年6月四川长虹盈利能力分析摘要盈利能力是指企业在一定时期内获取利润的能力。企业经营业绩的好坏最终可通过企业的盈利能力来反映。保持最大的盈利能力是企业财务工作的目标，同时也是企业实现持续健康发展的根本保证。盈利能力是企业营销能力、获取现金能力、降低成本能力及规避风险能力等的综合体现，也是企业各环节经营结果的具体表现，企业经营的好坏都会通过盈利能力表现出来，因而企业盈利能力是企业所有者利益相关集团和投资者共同关注的问题。本文以四川长虹电器股份有限公司为研究对象。首先对盈利能力分析的相关概念做了一定的基础介绍，包括盈利能力内涵、盈利能力分析的基础依据等；其次对四川长虹的盈利能力进行了分析，具体包括经营盈利能力和投资者获利能力分析两个方面；然后对影响四川长虹盈利能力的主要因素进行了概括，主要包括营销能力、成本控制能力和资本结构；最后基于上述分析，提出增长四川长虹盈利能力的主要对策，具体主要包括增加销售收入、控制成本费用、调整产业结构、增加资本获利能力等措施。关键词盈利能力；财务分析；利润AnalysisofSichuanChanghongprofitabilityAbstractProfitabilityreferstotheabilityoftheenterprisewhichgainsprofitduringaperiodoftime.Theenterprise'sprofitabilitycouldreflectthestandorfalloftheachievementoftheenterprise.Keepingthelargestprofitabilityisthegoaloftheenterprise'swork,atthesametime,itisalsothefundamentalguaranteeofsustainableandhealthydevelopmentthattheenterpriserealizes.Profitabilityisthecomprehensiveembodimentoftheabilitytomarket,theabilitytoobtaincash,theabilitytoreducecosts,theabilitytoavoidrisk,etc,anditisalsotheconcreteembodimentoftheresultsofeverylinkoftheenterprise'soperation.Thestandorfalloftheenterprise'soperationcanbereflectedbytheprofitability.Asaresulttheprofitabilityistherelatedcorporationsoftheownersoftheenterprisesandtheinvestorsconcern.BasedonSichuanChanghongelectricLimitedbyShareLtdasanobjectofstudy,inthefirstplace,thispaperintroducesthereleventconceptsoftheanalysisoftheprofitabilitybasically，includingprofitabilityconnotation,profitabilityanalysisbasedbasisforsuch;Secondly,theSichuanChanghongprofitabilityanalyzes,Includingbusinessprofitabilityandprofitabilityanalysistwoaspects;ThenhascarriedonthesummarytothemainfactorsaffectingtheprofitabilityofSichuanChanghong,Mainlyincludesthemarketingability,theabilitytocontrolcostsandcapitalstructure;Finally,basedontheaboveanalysis,thegrowthofSichuanChanghongprofitabilityManleymaincountermeasures,specificallyincludingthesalesrevenue,costcontrol,adjustingtheindustrialstructure,increasecapitalprofitabilitymeasures.KeywordsProfitability；Financialanalysis；Profit目录摘要Abstract1盈利能力分析概述...................................................................................................................11.1盈利能力的内涵...................................................................................................................11.2盈利能力分析的基本方法...................................................................................................11.2.1比较分析法........................................................................................................................11.2.2比率分析法........................................................................................................................11.2.3因素分析法........................................................................................................................11.2.4趋势分析法........................................................................................................................21.3反映盈利能力的指标...........................................................................................................21.3.1商品经营盈利能力指标....................................................................................................21.3.2投资者获利能力指标........................................................................................................32四川长虹概况及其盈利能力分析...........................................................................................42.1四川长虹电器股份有限公司概况.......................................................................................42.2盈利能力分析.......................................................................................................................52.2.1商品经营盈利能力分析....................................................................................................52.2.2投资者获利能力分析........................................................................................................63四川长虹盈利能力存在的问题...............................................................................................83.1主营业务竞争力不强...........................................................................................................83.2费用控制力度不够...............................................................................................................93.3利润对营业外收入依赖较大...............................................................................................94提升四川长虹盈利能力的途径.............................................................................................104.1增加销售收入同时严格控制成本费用.............................................................................104.1.1扩大销售收入..................................................................................................................104.1.2控制成本费用..................................................................................................................104.2调整企业产业结构.............................................................................................................104.2.1提高优势产业...................................................................................