新开普电子股份有限公司盈利能力分析.docxVIP

PAGE PAGE 20 郑州成功财经学院本科毕业论文 PAGE PAGE 1 摘 要 随着科技的进步，现金支付在逐渐地淡出人们的视野，而支付宝、微信以及手机网上银行等成为人们的日常生活中主要的支付工具。但是，同样作为一种支付工具的充值卡会不会被替代正在引起人们的关注。盈利能力是判断企业是否获利的一种直观表现，对其进行分析能够及时对企业的经营状况作出评价。新开普电子股份有限公司作为一卡通行业的龙头企业具有代表性。 本文通过查找相关的文献资料围绕一卡通行业的盈利能力展开分析，以新开普2016-2018年的财务数据为基础，运用所学盈利能力相关理论知识，分析了企业在不同经营类型下的相关指标，研究影响企业盈利能力的因素，最后运用杜邦分析法综合分析了企业的盈利能力现状，通过研究分析发现新开普电子股份有限公司各项指标均有所下降，主要表现在产品开发、成本控制与应收账款等方面。 本文通过全面分析新开普电子股份有限公司的财务现状给出以下几条建议：降低总成本费用、防范人才流失、提高应收账款的回收率等。本文的研究结果不仅为该公司在日后的发展中为公司获得更多地利润提供对策，同时以企业财务报表为基础，探究分析如何提升一个公司的盈利能力，对于同行业来说也具有重要的参考价值。 关键词：盈利能力；杜邦分析法；应收账款 Abstract With the development of technology, cash payments are gradually fading out of people's horizons, and Alipay, WeChat, and mobile online banking havebecome the main payment tools in people's daily lives. However, whether or notthe prepaid card, which is also a payment tool, will be replaced is attracting people's attention. Profitability is a kind of visual performance to judge whetheracompany is profitable. Analysis of it can timely evaluate the business status of the company. New Cape Electronics Co., Ltd. is representative of the leading enterprises in the card industry. This paper analyzes the profitability of the card industry by finding relevant literature and materials. Based on the financial data of 2016-2018, the paperanalyzes the relevant indicators of enterprises under different business types based on the theoretical knowledge of profitability. To study the factors affecting the profitability of enterprises, and finally use DuPont analysis method to comprehensively analyze the current profitability of enterprises. Through research and analysis, it is found that all indicators of New Cape Electronics Co., Ltd. have declined, mainly in product development and cost control. And other aspects such as accounts receivable. This paper gives the following suggestions by comprehensively analyzing the financial status of New Cape Electronics Co., Ltd.: reducing total cost, preventing brain drain, and imp