明月有限公司盈利能力分析.docxVIP

目 录 TOC \o 1-3 \h \u 摘要 I Abstract II 1 前言 1 1.1研究背景 1 1.2研究意义 2 1.3研究内容 2 2 盈利能力基本理论分析 3 2.1盈利能力含义 3 2.2盈利能力影响因素 4 3 明月有限公司盈利能力分析 4 3.1公司基本情况 4 3.2在行业的地位及发展状况 4 3.3明月有限公司盈利分析 4 3.3.1利润简要分析 9 3.3.2经营盈利能力分析 13 3.3.3投资盈利能力分析 16 4 企业盈利能力问题及解决对策 17 4.1明月有限公司盈利能力存在的问题 17 4.1.1成本费用过高 17 4.1.2市场占有率低 17 4.1.3资产周转率低 17 4.2解决对策 18 4.2.1合理控制成本费用 18 4.2.2开拓市场 19 4.2.3合理提高资产周转率 19 5 结论 20 参考文献 21 致谢 22 PAGE 15 摘 要 近年来随着啤酒需求数量的逐渐增长，我国啤酒产业飞速发展，产量已经连续十年蝉联世界冠军。随着中国经济的快速腾飞，啤酒产业也以极快速度进入成熟期。由于国外知名品牌啤酒公司进入中国，使得我国啤酒市场的竞争更加残酷。明月有限公司是一家很有潜力的公司，发展势头良好，如何能在激烈的市场竞争下站住脚跟，如何实现健康持久的发展是值得研究的问题。针对这一问题本文从企业盈利能力分析的角度出发，结合其自身实际情况，不仅对其现有的盈利能力进行财务分析，还对影响盈利能力的因素加以剖析，从中发现在经营管理中存在的问题，找出解决方案，提出提高其盈利能力的对策和措施，进而推动公司持续稳定的发展。 关键词：盈利能力； 成本费用； 销售收入 Abstract In recent years, with the increasing demand for beer, China’s beer industry has developed rapidly, production has been the world champion for ten consecutive yeas. With the rapid development of China’s economy, the beer industry is entering the mature stage at an extremely fast speed. Due to the entry of foreign well-known brand beer companies into China, the competition in China’s beer market is more brutal. The bright moon limited company is a very potential company, the development momentum is good, how can stand a foothold under the intense market competition, how to realize the healthy lasting development is the question which is worth studying. In order to solve this problem in this paper, from the perspective of corporate profitability analysis, combined with their own actual situation, not only to financial analysis of the profitability of its existing, and to analyze the effect factors of profitability, find the problems existing in the operation and management of, find out the solution, put forward the countermeasures and measures to improve profitability, and promote the development of the company steadily. Keywords: Profitability; Cost; Sales revenue 明月有限公司盈利能力分析 1 前言 1.1研究背景 从现在看，我国制造酒