企业获利能力分析的内涵及目的（The connotation and purpose of enterprise profitability analysis）.docVIP

企业获利能力分析的内涵及目的（The connotation and purpose of enterprise profitability analysis） Two, the connotation and purpose of enterprise profitability analysis (1) the connotation of enterprise profitability; The profitability of an enterprise is also called the profitability of an enterprise. It refers to the ability of an enterprise to make a profit in a given period of time . this Is a relative concept, That is, relative to certain inputs and income. The higher the profit margin, The stronger the profitability; Conversely， Vice versa. Regardless of the enterprise manager, the creditor, or the shareholder, they are very concerned about the profitability of the enterprise, and pay attention to it Prediction and analysis of profit margins and their changing trends. Its only because, Profitability can directly reflect the performance of the business. (two) the purpose of profitability analysis Enterprises engaged in business activities, The most direct aim is to maximize profits to ensure sustained and stable development of enterprises And management; and sustained and stable development and operation of enterprises is the basis for profit. Thus, the two are closely related to each other Relate. Therefore, it is possible for enterprises to develop better only on the basis of constant profits Strong enterprises have greater potential for development and better prospects than those with weak profitability. For enterprise managers, the purpose of enterprise profitability analysis is embodied in the following two aspects: To reflect the index by profitability and measure business performance. The basic task of enterprise manager, Through self Efforts have made enterprises gain more profits. The indicators reflect the size of the managers performance indirectly Profitability has reached the standard and the base period, compared the peer average level, it can measure the performance of the manager. The analysis of the existing problems in the management of the profit ability to fi