三全食品公司经营业绩的分析与评价大学论文.docVIP

毕业设计（论文） 题目名称：“三全食品”公司经营业绩的分析与评价 院系名称： 班 级： 学 号：学生姓名： 指导教师：  “三全食品”公司经营业绩的分析与评价 The analysis and evaluation of management performance of San Quan Food Co., Ltd. 院系名称：班 级： 学 号：学生姓名： 指导教师： 2013年5月 摘要 本文在对“三全食品”公司的特点、发展现状、发展前景进行初步分析的基础之上，以它作为研究对象，针对其2008-2012年五年间的年度报告，利用指标分析、趋势分析、结构分析、杜邦分析等方法，就该公司的运营能力、盈利能力、偿债能力、发展能力等单项指标进行分析与评价，并通过杜邦分析法完成对该公司业绩的综合评价，发现“三全食品”公司存在长期偿债能力不足，存货略有积压等问题，并针对发现的问题提出优化资产结构，提高存货周转率等使公司能够稳定发展的对策和建议。 对“三全食品”公司经营业绩的综合评价有助于公司各利益相关者做出重要决策，为“三全食品”公司经营者与投资者提供合理优化资产结构的建议，也为经营者改善其经营业绩提供了思路，并最终实现经营业绩的提高。 关键词： Abstract Since joining the WTO,the national enterprises are able to withstand the impact of foreign capitalism has always been the focus of most concern.While theSan Quan foodas the Chinese national enterprises is the one of the few industry pioneer and leader,as the countrys largest quick-frozen food production enterprises,with the spirit of continuous innovation and professional enterprise culture brings new spark for frozen food industry in china.However,theSan Quan foodcompanys future development and economic performance is good or the surface of the scenery,We need through the analysis and forecast to give the final conclusion on the operating results in recent years.The only detailed and thorough analysis of the results of operations of the enterprise,scientific and rational evaluation, in order to reveal the universal law of the healthy development of enterprises,improve the enterprise management level,economic efficiency is improved. Based on theSan Quan foodcompanys characteristics, development status, development prospects on the basis of preliminary analysis to it as the object of study for its five-year period 2008-2012,the annual report,use of index analysis,trend analysis,structural analysis,DuPont analysis and other methods,in relation to the companys operations,profitability,solvency and ability to develop the analysis and evaluation of individual indicators,through the DuPont analysis to complet