东北制药财务报分析.docVIP

期末案例分析： 东北制药 财务报表分析 目录 东北制药简介················································3 1、东北制药简介················································3 2、医药行业五力模型分析········································3 2.1、新进入者的威胁············································3 2.2、现有竞争者之间的竞争········································3 2.3、购买商的讨价还价能力·······································4 2.4、供应商的讨价还价能力········································4 2.5、替代品的威胁················································4 二、东北制药会计分析·············································4 1、VC回归给东北制药带来的主要变动·································5 2、营业收入与应收账款分析·········································6 3、资产减值损失明细················································6 4、现金流量分析·····················································7 5、分红扩股的策略分析···············································8 三、东北制药财务分析················································9 1、与过去相比的纵向分析············································9 1.1、财务报表分析··················································9 1.2、利润表分析····················································9 2、比率分析·····················································10 2.1、杜邦分析·····················································10 2.2、获利能力分析················································10 2.3、经营能力分析················································11 2.4、偿债能力分析················································11 2.5、发展能力分析················································12 四、总结····························································12  东北制药简介 东北制药简介 东北制药集团股份有限公司，简称“东北制药”，是以化学原料药为主，兼有生物发酵、中西药制剂和微生态制剂的大型综合性制药企业。公司股票上市证券交易所：深圳证券交易所，股票代码：000597。 东北制药正式成立于1993年6月，是沈阳市首批试点股份制企业之一、2004年中国500强企业之一、2005年中国制造业500强企业之一。2005年被世界品牌实验室评为中国医药类十大品牌，并以价值26.13亿元位居2006年《中国500最具价值品牌》排行榜第247位。此外，企业还被评为国家级“连续20年守合同重信用企业”、辽宁省“高新技术企业”、外贸出口特殊贡献奖特等奖、优秀纳税企业等众多荣誉。 企业资产总额60亿元，从业人员11000余人，年销售收入56亿元，年自营出口创汇2亿多美元。 东北制药设有国家级企业技术开发中心，拥有医药工业研究院、设计院、环保研究所和质量检测中心，并设有“博士后”工作站，具有较强的新药开发能力。拥有集批发、配送、调拨、零售、仓储和商务中心为一