浅析医药制造业上市公司企业盈利能力分析 ——以云南白药为例.docVIP

彭琼瑶：浅析医药制造业上市公司企业盈利能力分析-以云南白药为例 PAGE 14 PAGE PAGE 14 浅析医药制造业上市公司企业盈利能力分析 --以云南白药为例 [摘要]盈利能力是企业生产和发展的基础是企业利益方了解企业、改进企业经营管理的重要手段之一。对企业盈利能力的分析，是运用科学的评估方法，运用特定的标准和指标，决定公司的利益和将来的利益后劲。上市公司盈利能力研究是对上市公司在必定时期内盈利能力的研究。上市公司的盈利能力以销售净利益率、营业利益率、净财产利益率、总财产利益率等指标权衡。上市公司从事商业活动的直接对象是实现利益最大化，维持公司的稳固管理和发展成长。上市公司只了解自我的利益能力现状下并为此改善，才能实现利润的增长，从而实现公司的发展。本文以云南白药公司为例，对其盈利能力进行了分析，指出云南白药盈利能力存在的问题，在此基础之上，提出了提升云南白药盈利能力的对策。 [关键词]云南白药 盈利能力 营业利润 [Abstract]Profitability is the basis of enterprise production and development. It is one of the important means for enterprise stakeholders to understand the enterprise and improve its management. The analysis of enterprises profitability is to use scientific evaluation methods and specific standards and indicators to judge the companys earnings and future profitability potential. The profitability analysis of listed companies is to analyze the profitability of Listed Companies in a certain period of time. The profitability of listed companies is evaluated by using net sales interest rate, net operating interest rate, return on net assets and return on total assets. Listed companies engage in commercial activities with the direct purpose of maximizing profits and maintaining the stable operation and development of the company. Only when listed companies know their own profits and abilities and improve them, can they realize the growth of profits and the development of the company. Taking Yunnan Baiyao Company as an example, this paper analyzed its profitability, pointed out the problems existing in Yunnan Baiyaos profitability, and on this basis, put forward the countermeasures to improve Yunnan Baiyaos profitability. [Key words] Yunnan Baiyao Profitability Operating Profit 目 录 摘要 Ⅰ Abstract Ⅱ TOC \o 1-3 \h \z \u 1 绪论 1 1.1 研究背景 1 1.2 研究目的及意义 1 1.3 研究的内容及方法 1 1.3.1 研究内容 1 1.4.2 研究方法 1 2 国内外研究现状 1 2.1 国外研究现状 2 2.2国内研究现状 2 3 盈利能力分析的相关理论概述 3 3.1 盈利能力的基本概念 3 3.1.1 概念 3 3.1.2 盈利能力的四个指标 3 3.2 盈利能力的特点及影响因素 3