中信国安葡萄酒业股份有限公司盈利能力分析.docVIP

PAGE PAGE 21 摘 要 目前我国经济发展转向高质量，企业自身不仅要注重经济稳定发展，也需注意产品品质，产品质量带动企业发展实现企业收益最大化，这就是我们下文所研究的企业盈利能力各项指标分析。本文以中信国安葡萄酒业股份有限公司（以下简称中葡股份），结合其葡萄酒行业发展背景、经济动态选取中葡股份2014-2018年五年的财务指标，对其五年的各项盈利指标作出具体分析，以通葡股份数值作为对比，研究与其他企业存在的差距原因问题，发现中葡股份近两年财务状况整体较差，主因是费用、成本占比重高，如原材料、人工成本、新公司成立投入资金多，在葡萄酒产品宣传及广告投入资金多；资金管理不合理，导致资产利用水平低，错失一些优质的投资机会，阻碍其发展；营销途径窄，产品销量不稳定，品牌影响力低，产品创收能力差等问题，对此研究其盈利指标找到有效解决措施。 关键词：中葡股份 盈利能力 财务指标分析 Abstract At present, China's economic development is turning to high quality. Enterprises themselves should not only pay attention to stable economic development, but also to the high quality of products. Product quality drives the development of enterprises and maximizes their profits. This is the analysis of various indicators of the profitability of enterprises studied below. In this paper, CITIC Guoan Wine Industry Co., Ltd. (hereinafter referred to as Sino-Portuguese Shares), combined with its wine industry development background and economic dynamics, selected the financial indicators of Sino-Portuguese Shares in the five years from 2014 to 2018, made a specific analysis of its five-year profitability indicators, compared with the value of Tong Portuguese Shares, studied the reasons for the gap between other enterprises, and found that Sino-Portuguese Shar In recent two years, the overall financial situation is poor, mainly due to the high proportion of costs and costs, such as raw materials, labor costs, the investment of new companies, and the investment in wine product publicity and advertising; unreasonable capital management, resulting in low level of asset utilization, missed some high-quality investment opportunities and hindered its development; narrow marketing channels, unstable product sales, brand image. Low impact, poor product revenue-generating ability and other issues, this study of its profit indicators to find effective solutions. Key words:CITICGuoanWineCompany Profitability Financial indicator analysis 目 录 12033 摘 要 Ⅰ 30347 Abstract Ⅰ 2524