财务比率分析在企业管理中的应用以贵州茅台为例毕业论文.doc

财务比率分析在企业管理中的应用-以贵州茅台为例 摘要：比率分析法可以将关乎企业财务状况的两个至关重要的因素结合在一个公式中，用来评价企业财务情况和经营情况。财务分析在企业的成长、未来发展过程中的作用很突出，经营管理的好坏，具体分析的正确与否关系到到企业经营计划的制定，所以财务比率分析对于提升管理层能力，公司竞争力有着现实意义。本文综合公司5年的财务报表数据，借助比率分析法，将财务年度的财务数据进行全面分析，在分析过程中指出其资金充足，偿债方面几乎没有压力。[1]企业利润逐年上升，今后发展前途光明。但同时也存在资金利用率低，流动资产过多，没有发挥负债经营优势的问题。总结作为白酒行业领军人物其自身优势，提出针对经营管理存在问题的对策与建议。 关键词：财务比率分析；贵州茅台；经营管理 Financial ratio analysis application in enterprise management, guizhou maotai, for example Abstract: two crucial factors ratio analysis can be related to the financial situation of enterprises based on a formula, used to evaluate the enterprises financial situation and management situation. Financial analysis in enterprise growth, the future development of the role of a very prominent, management is good or bad, the specific analysis of the right and not related to the formulation of business plans, so financial ratio analysis for enhance the management ability and competitiveness of the company has a practical significance. In this paper, 5 years of financial data, using ratio analysis, the financial data in the financial year to conduct a comprehensive analysis, pointed out that its capital adequacy in the analysis process, almost no pressure on debt. corporate profits increased year by year, the future development of a bright future. But at the same time, there is also a low utilization ratio of funds, excessive current assets, and did not play the problem of debt management advantage. To sum up the advantages of the leading figures in the liquor industry, and put forward the countermeasures and suggestions for the problems in the operation and management. Key words: financial ratio analysis; Guizhou maotai;The operation and management 目 录 TOC \o 1-3 \h \z \u HYPERLINK \l _Toc450741356 1绪论 PAGEREF _Toc450741356 \h 1 HYPERLINK \l _Toc450741357 1.1选题背景 PAGEREF _Toc450741357 \h 1 HYPERLINK \l _Toc450741358 1.2选题意义 PAGEREF _Toc450741358 \h 1 HYPERLINK \l _Toc450741359 2财务比率分析的理论框架 PAGEREF _Toc450741359 \h 2 HYPERLIN