利达光电股份有限公司盈利能力分析.docx

利达光电股份有限公司盈利能力分析.docx

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PAGE PAGE 22 摘 要 盈利能力分析是企业财务分析的关键,它最根本的目的就是通过分析企业或者营利组织在日常管理过程中的财务状况,对于在发展过程中遇到的困难可以及时解决,提升企业管理人员的运用管理水平,使企业获得利益最大化。盈利能力分析是对外部环境和相关财务数据的系统分析,在此基础上评估公司获取利润的能力。企业的管理者通过企业获得的利润,判断企业运营状况的好坏,并及时发现运营中出现的问题。盈利能力的高低直接影响着企业未来的发展,因此,盈利能力分析在企业经营管理中有这越来越重要的作用。 本文以利达光电股份有限公司为例,根据公司2015-2017年的财务报表,借助总资产收益率、净资产收益率等财务指标深入分析利达光电的盈利能力及其影响因素,发现其在经营中存在的闲置资金占比高、应收账款缺乏管理等问题,最后对利达光电股份有限公司盈利能力的提升提出了有效利用资金、加强应收账款管理等的建议,以使得企业在未来发展中能够优化盈利模式,在长期发展中稳步提升,进而使其成为行业的佼佼者。 关键词:盈利能力;利润;财务指标 Abstract Profitability analysis is the key to corporate financial analysis. Its most fundamental purpose is to analyze the financial situation of the enterprise or for-profit organization in the daily management process, and solve the difficulties encountered in the development process in a timely manner, and improve the application of enterprise management personnel. The management level enables the company to maximize its benefits. Profitability analysis is a systematic analysis of the external environment and related financial data, on the basis of which the company's ability to make a profit is assessed. The managers of the enterprise judge the quality of the business operation through the profits and benefits obtained by the enterprise, and timely discover the size problems that arise in the operation. The level of profitability directly affects the future development of the company. Therefore, profitability analysis has an increasingly important role in business management. This article takes Lida Optoelectronics Co., Ltd. as an example. According to the company's financial statements for 2015-2017, it analyzes the profitability of Lida Optoelectronics and its influencing factors by means of financial indicators such as total return on assets and return on net assets. In the company's business process, there will be the following problems: high proportion of idle funds, poor management of accounts receivable, and so on. Finally, the proposal for the effective use of funds and the management of accounts

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