青岛啤酒股份有限公司财务分析研究.docxVIP

- PAGE 21 - 摘要 近年来，随着我国市场经济的发展与壮大，人们的消费观念和消费方式也发生了转变，啤酒行业各公司不断地推陈出新，冲击市场。青岛啤酒作为中国最有知名度和最受国际认可的啤酒企业之一面对着很多的风险与机遇。财务分析在企业发展过程中有着至关重要的作用，是企业利益相关者及其他分析者，运用财务报告及与之有关的会计资料，采用专业的技术和方法，研究分析企业的财务运作状况。通过对企业过去的经营情况进行充分了解、公司目前状况进行评估、为公司未来发展方向提供依据和指引，以便做出正确的决策。本论文以青岛啤酒为研究案例，对该公司近四年的财务报表和各项指标与同行业其他公司进行对比分析，对公司的经营状况做出总结，进而找出公司存在的一些问题，并提出改进的建议，提升公司盈利能力。 关键词：青岛啤酒 财务报表分析 指标分析 盈利 Abstract In recent years, with the development and growth of Chinas market economy, peoples consumption concept and consumption patterns have changed beer industry companies continue to innovate, impact on the market. Tsingtao Beer, as one of the most well-known and internationally recognized beer enterprises in China, is faced with many risks and opportunities. Financial analysis plays an important role in the process of enterprise development, is the enterprise stakeholders and other analysts, the use of financial reports and related accounting data, the use of professional technology and methods, research and analysis of the financial operation of Enterprises. By fully understanding the past business situation of the enterprise, evaluating the current situation of the company, and providing basis and guidance for the future development direction of the company, in order to make the right decision. This paper takes Tsingtao beer as a research case, the companys financial statements and indicators for nearly three years and other companies in the same industry to carry out a comparative analysis, in order to summarize the companys operating conditions, and then find some problems in the company, and expound suggestions for improvement, enhance the companys profitability. Keywords: Qingdao Beer, Analysis of financial statements, Analysis of indicators, profit 目录 TOC \o 1-3 \h \z \u 摘要 I Abstract II 目录 III 前言 1 1 财务分析的基本概述 2 1.1 财务分析的概念 2 1.2 财务分析的内容 2 1.3 财务分析的基本方法 2 1.4 财务分析的重要性 3 1.5 财务分析的程序 3 2 青岛啤酒的市场行业分析 4 2.1 青岛啤酒的简介 4 2.2 行业分析 5 3 青岛啤酒的财务状况分析 7 3.1 青岛