改进杜邦分析法在财务分析中的应用 ——以美的集团为例 (1).docVIP

浙江大学城市学院毕业论文 STYLEREF 标题 1 引言 改进杜邦分析法在财务分析中的应用 ——以美的集团为例 【摘要】基于低成本带动大规模的“规模化制造”，中国家电行业在过去几十年内发展迅速。然而这类过去认为竞争优势，在如今却变成中国家电行业未来发展的阻碍，将导致该行业面临一系列不可预测的危机。低价战略在近几年的竞争中彻底失灵，这使得中国家电产业的竞争模式必须做出根本性改变。所以，促进该产业从规模化制造，向“高水平、高科技、精细化”的模式转型，从低端向中高端转型成为推动我们国家家电行业发展举足轻重的环节。本文以美的集团为例，对改进杜邦分析法进行研究，并将其运用在美的集团的财务分析中。改进杜邦分析法可以更详细地解析出美的集团的财务状况，发现美的集团日常经营中存在的问题进而提出发展建议，为企业的长远发展提供参考。 【关键词】改进杜邦分析法，财务状况，盈利能力，家电行业 The Application of Improved DuPont Analysis Method in Financial Analysis ——Take Midea Group as an Example 【Abstract】The household electrical appliance industry of China has developed rapidly in the past decades due to the large-scale manufacturing driven by low cost. However, this kind of competitive advantage has become an obstacle to the future development of Chinas household appliances industry, which will lead to a series of unpredictable crises. The low-price strategy has completely failed in the competition in recent years, which makes the competition mode of Chinas household appliances industry have to make fundamental changes. Therefore, to promote the industry from large-scale manufacturing to high-level, high-tech, refined mode transformation, from low-end to high-end transition to promote the development of our countrys household appliances industry plays a vital role. Taking Midea Group as an example, this essay studies the application of the improved DuPont analysis method in the financial analysis of Midea Group. The improved DuPont analysis method can give a more detailed analysis of the financial situation of MeiMei Group. So that we can find out the difficulties the Midea Group faced. And then we provide some suggestions for the development of Midea Group, which provides reference for the long-term development of enterprises. 【Key Words】Improved DuPont Analysis Method, Financial position, Profitability, The household electrical appliance industry 目录 TOC \o 1-3 \h \z \u 引言 1 一、文献回顾相关理论基础 1 （一）国外相关研究 1 （二）国内相关研究 2 二、美的集团的特点与传统杜邦分析法的局限性 3 （一）美的集