涪陵榨菜集团盈利能力分析（初稿）.docxVIP

经典专科、本科、硕博、研究生、期刊毕业论文 仅供参考 精心整理 仅供参考 勿用作商业用途 涪陵榨菜集团盈利能力分析 摘要 在当今社会经济飞速发展的时代，盈利能力分析就是企业调整经营策略和盈利最大化的重要手段，盈利分析对企业发展的作用是不容忽视的。作为一种专业管理技术的应用，盈利分析可以为企业的经营活动提供更加合适的决策，从而提高企业的竞争力，挖掘企业的潜力。在企业近年来的发展来看，人们愈来愈看重上市公司的盈利能力分析，通过盈利分析，提高企业的竞争能力，已经变成促进企业发展的重要一环。 本文通过盈利分析的理论分析，选取涪陵榨菜集团为研究对象，分析2013——2017年这五年的相关财务数据，发现涪陵榨菜集团近几年来，由于消费结构升级、经济结构调整，以及企业并购多元化扩张的失败等原因，导致涪陵榨菜的利润空间逐渐缩小，现通过分析涪陵榨菜盈利能力，提出提高涪陵榨菜集团盈利能力的对策。 关键词 涪陵榨菜；盈利能力；利润率 Abstract In todays era of rapid social and economic development, profitability analysis is an important means for enterprises to adjust their business strategies and maximize profits. The role of profit analysis in the development of enterprises cannot be ignored. As a professional management technology application, profit analysis can provide more appropriate decisions for business activities, thereby improving the competitiveness of enterprises and tapping the potential of enterprises. In terms of the development of enterprises in recent years, people pay more and more attention to the analysis of the profitability of listed companies. Through profit analysis, improving the competitiveness of enterprises has become an important part of promoting the development of enterprises. Through the theoretical analysis of profit analysis, this paper selects Fuling mustard group as the research object, analyzes the relevant financial data of 2013-2017, and finds that in recent years, Fuling mustard group has been upgraded due to consumption structure, economic structure adjustment, and mergers and acquisitions. Due to the failure of diversified expansion and other reasons, the profit margin of Fuling mustard has gradually narrowed. Now, by analyzing the profitability of Fuling mustard, the countermeasures for improving the profitability of Fuling mustard group are proposed. Key words Fuling mustard; profitability; profit margin 目录 TOC \o 1-3 \h \u 摘要 1 关键词 1 一、引言 2 二、文献综述 3 （一） 国外研究现状 3 （二） 国内研究现状 5 （三） 发展趋势 6 三、相关理论依据 7 （一）盈利能力的概念 7 （二）盈利