2014景兴纸业盈利能力分析.docVIP

目 录 摘要...............................................................Ⅰ Abstract...........................................................Ⅱ 一、景兴纸业的概况..................................................1 二、盈利能力分析理论................................................1 三、景兴纸业盈利能力分析............................................1 （一）销售毛利率....................................................2 （二）销售净利率....................................................3 （三）每股收益......................................................5 （四）主营业务利润率................................................6 （五）总资产收益率和净资产收益率....................................6 （六）净资产报酬率和总资产报酬率....................................7 四、其他数据指标分析................................................9 五、景兴纸业盈利能力存在的问题及对策建议............................9 （一）盈利能力存在的问题............................................9 （二）对策建议.....................................................10 参考文献...........................................................12 辞谢...............................................................13 附录...............................................................14 摘 要 摘要：企业经营的好坏都是通过盈利能力表现出来的，盈利能力通常是指企业在一定时期内赚取利润的能力。本文是对景兴纸业盈利能力进行分析，通过对企业的市场环境和销售毛利率、销售净利率、每股收益、主营业务利润率、总资产收益率和净资产收益率、净资产报酬率和总资产报酬率等财务指标，指出了造纸行业低迷、企业产品过盛、原料进口昂贵、产品单一，和企业期间费用高等问题，据此问题，提出了企业应该增加产品的多元化，向生活用纸，专用纸张发展：提高控制水平，加强内部控制，降低费用比例，提高员工效益等策略进而达到企业最大限度地赚取利润并维持企业持续稳定地经营和发展。 关键词：盈利能力、期间费用、员工效益Abstract Abstract: The quality of the business is manifested through profitability, profitability usually refers to the ability of the enterprise to make a profit in a given period. This article is Zhejiang Jingxing Paper Joint Stock Co., Ltd profitability analysis. Through the enterprise market environment and sales margin, sales margin, earnings per share, operating profit margin, return on total assets and return on equity, return on net assets and return on total assets and other financial indicators, pointed out paper industry in the doldrums, excessive enterprise products, imp